State of Nature - CSRD Framework Scan
The State of Nature Module's CSRD Framework Scan identifies data points relevant for analysis and disclosure based on requirements related to the state of nature at company sites. It covers requirements outlined in ESRS E2 – Pollution, E3 – Water & Marine Resources, and E4 – Biodiversity & Ecosystems.
The following data points are identified at both the site level and portfolio level:
Data point | Relevance | Methodology |
|---|---|---|
Proximity to BSAs | ESRS E4 [DR 16 (a) i, 19 (a), 35] requires the identification of sites in proximity to biodiversity-sensitive areas (BSA). BSAs are defined: • Natura 2000 sites • UNESCO World Heritage sites • Key Biodiversity Areas • Other protected areas | The proximity to BSAs is determined using Nala's Biodiversity Importance indicator. Proximity is defined by an activity-based radius ranging from 1 to 50 km. If activity data is unavailable, a default radius of 5 km is applied. Sites with BSAs within the specified radius are flagged as being in proximity to BSAs. In the dashboard view, the total number of sites in proximity to BSAs is summed across all sites. |
Area in proximity to BSAs | ESRS E4 [DR 35] requires the disclosure of the area of sites owned, leased or managed in or near biodiversity-sensitive areas (BSA). | For this data point, the total area of a site that lies in proximity to BSAs is used. According to CSRD guidance, the full site area is considered. In the dashboard view, the total area of all sites in proximity to BSAs is summed across all sites. |
Number of BSAs in proximity of site | ESRS E4 [DR 16 (a) ii] requires the disclosure of the biodiversity-sensitive areas (BSAs) impacted by own operations. | For this data point, the BSAs identified as being in proximity to a company site are determined using Nala’s Biodiversity Importance indicator. It is possible, and often common, for multiple BSAs to be in proximity to a single company site. In the dashboard view, the total number of BSAs in proximity to company sites is summed across all sites. Disclaimer: The number of BSAs in proximity to sites may include duplicate counts if the same area is classified as biodiversity-sensitive under multiple designations ( Natura 2000, Ramsar, UNESCO, Critical Habitats ) or if the same BSA lies in proximity of multiple sites. Refinements to reduce duplicates will be implemented in the near future. |
Signs of recent soil sealing | ESRS E4 [DR 16 (b)] requires the identification of negative impacts with regards to soil sealing. | This data point is based on Nala’s Land Cover indicator. Sites are flagged for signs of recent soil sealing if the built-up area around them has increased by more than 2% since 2020.* In the dashboard view, the total number of sites showing signs of recent soil sealing is summed across all sites. This assessment serves as an initial screening for potential soil sealing. Results should be interpreted with caution and are best validated through local verification. |
Area of high water scarcity | ESRS E2 and E3 [E2: AR 23c; E3: DR 12 (c), 13, 19, 23, 28 & AR 5, 13] require the identification of sites within areas of high water risk. | This data point is based on Nala's Water Scarcity indicators. Sites located in a river basin with High or Very High water scarcity levels are flagged. In the dashboard view, the total number of sites in areas of high water scarcity is summed across all sites. |
Area of high water pollution | ESRS E2 and E3 [E2: AR 23c; E3: DR 12 (c), 13, 19, 23, 28 & AR 5, 13] require the identification of sites within areas of high water risk. | This data point is based on Nala's Water Pollution indicators. Sites located in a river basin with High or Very High water pollution levels are flagged. In the dashboard view, the total number of sites in areas of high water pollution is summed across all sites. |
*The threshold of a 2% increase in built-up area since 2020 is based on a statistical analysis to establish empirically meaningful benchmarks for soil sealing. Specifically, 10,000 randomly distributed terrestrial areas, each 400 ha in size, were sampled and assessed for increases in built-up area between 2020 and 2023. The 2% threshold corresponds to the 80th percentile of all locations that experienced an increase in built-up area. This means that 20% of the sampled areas with increased built-up area saw an increase of at least 2%. In other words, a site flagged for signs of recent soil sealing has experienced a greater share of soil sealing than 80 out of 100 other sites that showed an increase between 2020 and 2023.