** This metric definition is based on the 2023 Sustainable Finance Disclosure Regulation (SFDR) Final Report on Draft Regulatory Technical Standards.
This metric is intended to capture if the operations or activities of the organization negatively affected any biodiversity-sensitive areas during the reporting period.
Activities negatively affecting biodiversity-sensitive areas means activities that are characterized by all of the following:
Those activities lead to the deterioration of natural habitats and the habitats of species and disturb the species for which a protected area has been designated;
For those activities, none of the conclusions, mitigation measures or impact assessments adopted pursuant to any of the following Directives or national provisions or international standards that are equivalent to those Directives have been implemented:
(i) Directive 2009/147/EC of the European Parliament and of the Council;
(ii) Council Directive 92/43/EEC7;
(iii) an Environmental Impact Assessment (EIA) as defined in Article 1(2), point (g), of Directive 2011/92/EU of the European Parliament and of the Council;
(iv) for activities located in third countries, conclusions, mitigation measures or impact assessments adopted in accordance with national provisions or international standards that are equivalent to the Directives and impact assessments listed in points (i), (ii) and (iii)
A biodiversity-sensitive area can be defined as a location that has a high concentration of biodiversity, unique species, or rare ecosystems that are particularly vulnerable to human impacts. These areas can include natural habitats such as forests, wetlands, and coral reefs, as well as areas of high species richness or endemism. Please refer to the following resources to identify biodiversity-sensitive areas:
Natura 2000 network of protected areas: Natura 2000 is a network of core breeding and resting sites for rare and threatened species, and some rare natural habitat types which are protected in their own right. It stretches across all 27 EU countries, both on land and at sea. Please use the following site to discover key information on designated species and habitats: https://natura2000.eea.europa.eu/#
UNESCO World Heritage Sites: The United Nations Educational, Scientific and Cultural Organization (UNESCO) seeks to encourage the identification, protection and preservation of cultural and natural heritage around the world considered to be of outstanding value to humanity. The full list of protected sites can be found here: https://whc.unesco.org/en/list/
Key Biodiversity Areas: The KBA Programme supports the identification, mapping, monitoring and conservation of key biodiversity areas to help safeguard the most critical sites for nature on our planet. Source: https://www.keybiodiversityareas.org/kba-data