How to report on Biodiversity-Sensitive Areas (BSAs)

Note: This guide is based on Nala’s best current knowledge and interpretation of relevant standards. Users should review its application internally and with their auditors to confirm or adapt it as needed.

Quick Start Guide: How to report BSAs for your portfolio using Nala

If you’re just getting started with BSA reporting, the fastest way to obtain a BSA analysis is to use Nala’s default radius settings. These are linked to the business activities associated with your sites, as required by the CSRD guidance.

1. Use the filters to reduce the portfolio to those sites for which BSA reporting is required:
2. 1. Direct operations: You only need to report on sites considered part of your direct operations.
   2. Materiality: Although CSRD guidelines only require BSAs to be reported for sites considered material, for internal purposes or auditor review it might be useful to review the full list of direct operations sites.
2. Ensure the sites have been assigned the correct economic activities. This will ensure the most appropriate radius is applied to determine your sites’ proximity to BSAs.
3. 1. Tip: you can always modify the activities associated with your sites in the Site Management module.
3. If relevant, apply custom BSA screening radii to your sites.
4. Once you’re happy with the activities and screening radii, head to the Nature Analytics module and export the BSA sheet. The default export sheet allows you to directly compile a list of sites within proximity of biodiversity sensitive areas, simply by filtering the Proximity to BSAs column (B) to Yes.
5. Due to data source restrictions, Nala is not always able to determine the name of each BSA (as recommended by the CSRD). Areas designated as Critical Habitats (which, among others, cover Key Biodiversity Areas) cannot be named more specifically and are listed as Critical Habitat - Likely/Potential. For non-European sites identified in this way, we recommend consulting online tools such as this one or this one or engaging with local site managers to confirm the BSA’s existence, name and type.
6. You can now create a list of BSAs in proximity of your material sites by removing any duplicate BSAs from the list.

Detailed Guidance: Biodiversity-sensitive area analysis for CSRD reporting

As biodiversity becomes a central pillar of sustainability reporting, companies are increasingly expected to assess how their operations and value chains interact with nature. Under the Corporate Sustainability Reporting Directive (CSRD), organizations must disclose how their activities depend on and impact biodiversity and ecosystems. In particular, the ESRS E4 Standard requires disclosure of the proximity to, and negative impacts on, Biodiversity-Sensitive Areas (BSAs).

Note: This guide is aligned with the July 2025 Exposure Draft of the ESRS E4 Standard.

What are biodiversity-sensitive areas (BSAs)?

A BSA is a geographic area of ecological importance that is vulnerable to pressures from human activities. Under the CSRD and other nature assessment frameworks, companies must assess whether their sites are located in or near such areas and evaluate whether their operations have negative effects on them.

CSRD defines a BSA as:

Areas protected through legal or other effective means, including Natura 2000, UNESCO World Heritage Sites, Ramsar Sites, and other protected areas, for instance defined by national legislation sources;

and

Areas included under Key Biodiversity Areas (“KBAs”), Ecologically or Biologically Significant Marine Areas (EBSAs), IUCN Red List of Ecosystems or habitats of species listed in IUCN Red List of Threatened Species (which are scientifically recognized for [their] importance for biodiversity).

Nala provides the most comprehensive set of biodiversity-sensitive areas available without the need of an IBAT licence. The BSAs that can be tracked through Nala’s platform include:

• Natura 2000 protected areas
• Ramsar Wetland Sites
• UNESCO World Heritage sites
• UK’s Special Areas of Conservation (SACs) and Special Protected Areas (SPAs)
• Critical Habitats Screening Layer

Note: Nala provides comprehensive coverage of the first type of Biodiversity-Sensitive Areas (BSAs) - those protected through legal means - across Europe. For global protected areas and the second type of BSAs, such as Key Biodiversity Areas (KBAs) and IUCN Red List sites, Nala offers an initial screening based on the Critical Habitats Layer.

Due to data licensing restrictions, this layer does not include the specific names or types of BSAs. The Critical Habitats Layer integrates data from 12 global datasets (including KBAs) and indicates, for each 1 km² cell, the likelihood that a BSA is present. Nala uses this layer to flag proximity to potential BSAs.

Because this is a screening layer, users should verify the presence of a BSA for any sites flagged through Critical Habitats. For non-European sites identified in this way, we recommend consulting online tools such as this one or this one or engaging with local site managers to confirm the BSA’s existence, name and type.

What exactly does the CSRD require you to report on BSAs?

Under CSRD’s ESRS E4 - Biodiversity and Ecosystems standard, companies must disclose:

1. The list of locations in its own direct operations, that are considered to have material impacts, risks and/or opportunities, and that are likely to be negatively affecting biodiversity-sensitive areas, either because
2. 1. a site is located within a BSA itself (in which case the site is likely to negatively affect the BSA by its presence); or
   2. a site is located within proximity to a BSA, and the business activities pertaining to the site are likely to negatively affect the BSA.
   3. 1. The exact distance used to determine “proximity” is related to “the capacity of activities related to the site to negatively affect [...] the biodiversity sensitive area[,] based on a buffer zone specific to the type of activity and the species and ecosystems in the area.” [AR8]
2. The list of BSAs likely to be negatively impacted (name and type);
3. The list of activities negatively affecting those biodiversity-sensitive areas.

Source: ESRS E4 (Exposure draft July 2025) paragraphs 14, 20, and ARs 7-8

How can Nala help you disclose BSAs for CSRD?

Biodiversity Sensitive Area Export

Nala’s platform enables quick and simple reporting on Biodiversity-Sensitive Areas (BSAs) through the BSA Excel Export. In the Nature Analytics module, select Export > Biodiversity-Sensitive Areas. You can choose to export a BSA analysis for your entire portfolio or only for the sites currently visible in your filtered view (for example, when focusing on material sites).

The BSA Export file contains a list of your portfolio’s sites, along with:

• Whether or not the site is in proximity to a biodiversity sensitive area
• The number of any BSAs in proximity to each site
• The screening radius that was applied for each site
• The name (if known) and type of any BSAs in proximity to each site
• The distance (in km) from the site to BSAs in proximity
• (if available) a link to the official authority for the BSA

Which radius is applied to determine a site’s proximity to BSAs?

Nala applies a variable BSA proximity radius around each site to determine whether your sites are located within or close to BSAs.

By default, the radius applied around the site is determined by the activities assigned to that location, in accordance with ESRS E4 AR8. However, if you would prefer to apply a different proximity radius, it is possible to assign a custom BSA radius in the Site Management module of the platform.

• To change the radius for a single site: head to Site Management > Site Name and click Edit. You’ll see a tab for Radius Settings. Enter the new radius and click Save.
• To change the radius for multiple sites: select the desired sites in Site Management and click Edit. The Radius Settings tab will allow you to specify a new radius. Make sure to click Save to preserve the new radius.
• To change the default radius for the entire portfolio at once: head to Site Management and click the Global Settings button at the top right of the page. From here, go to the Radius Settings tab and enter a new radius to apply to all sites. You can choose whether the radius applies to:
• • All sites in the portfolio: this will overwrite any activity-based radius for sites with activities
  • Only sites without an activity assigned: this will only change the radius for sites that don’t have activities defined.