This metric is intended to capture if the organization's operations or activities led to any land degradation, desertification, or soil sealing during the reporting period.
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Operations and activities refer to the processes and actions that an organization undertakes in order to produce goods or services and achieve its goals and objectives. This can include everything from product development and manufacturing, to marketing and sales, to supply chain management and logistics.
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Degradation refers to chronic human impacts resulting in the loss of biodiversity and the disruption of an ecosystem’s structure, composition, and functionality. Land degradation refers to the many processes that drive the decline or loss in biodiversity, ecosystem functions or their benefits to people and includes the degradation of all terrestrial ecosystems.
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Desertification means land degradation in arid, semi-arid and dry sub-humid areas resulting from various factors, including climatic variations and human activities. Desertification does not refer to the natural expansion of existing deserts.
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Soil sealing refers to 'sealed areas', which means any area where the original soil has been covered (such as roads) making it impermeable.
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For more information, see the following resource: https://efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2F11%2520Draft%2520ESRS%2520E4%2520Biodiversity%2520and%2520ecosystems%2520November%25202022.pdf