Guidance for Calculating ESRS E4 Biodiversity and Ecosystems AR 34(a) to AR 34(d) with the Eco-Management and Audit Scheme (EMAS)
The following guidance is summarized and provided to help companies calculate the required metrics for land-use disclosures under the Eco-Management and Audit Scheme (EMAS), specifically for the metrics AR 34(a) to AR 34(d). These metrics are essential for monitoring and managing the environmental impact of land use across company operations.
What is EMAS?
The Eco-Management and Audit Scheme (EMAS) is a voluntary environmental management instrument, which was developed in 1993 by the European Commission. It enables organizations to assess, manage and continuously improve their environmental performance.
Short video introduction of EMAS. Below the video the answers of how to calculate starts.
AR 34(a): Total Use of Land
Definition: The total use of land refers to the entire area owned, leased, or managed by the company, encompassing all activities related to operations. This includes both natural and developed areas within the company’s operational boundaries.
How to Calculate:
- Identify all operational sites: List all land areas where the company has operational activities, including manufacturing, production, sourcing, warehousing, and office spaces.
- Measure the total area: For each site, determine the total area in hectares (ha), including any unused land or buffer zones within the property.
- Sum the areas: Add up the total area of all the sites to get the overall total land use.
Example: If a company operates three manufacturing sites with 5,000 ha, 4,000 ha, and 3,500 ha respectively, the total use of land is 12,500 ha.
How to disclose AR 34 a?
Either in a table with AR 34 a to AR 34 d:
Land Use Disclosure
Metric | Area (ha) |
Total use of land (ha) | 12500 |
Total sealed area (ha) | 3200 |
Total nature-oriented area on site (ha) | 4500 |
Total nature-oriented area off site (ha) | 2000 |
Or with a text like this:
Total Use of Land
The total use of land by [company] is 12,500 hectares. This figure includes all operational areas, such as manufacturing sites, agricultural sourcing locations, and infrastructure development areas.)
AR 34(b): Total Sealed Area
Definition: The total sealed area refers to land surfaces that are impermeable to natural water infiltration and ecological processes due to human activities, such as buildings, roads, parking lots, and paved surfaces.
How to Calculate:
- Identify all sealed surfaces: For each operational site, determine which areas are covered by impermeable surfaces such as concrete, asphalt, or other materials that prevent water infiltration and disrupt natural soil and vegetation processes.
- Measure the area: For each sealed surface, measure its area in hectares.
- Sum the sealed areas: Add up the sealed areas from all operational sites to determine the total sealed area.
Example: A company has several paved areas around its sites, including 1,000 ha for buildings, 1,200 ha for roads, and 1,000 ha for parking lots. The total sealed area is 3,200 ha.
Example of how to disclose AR 34 b without the table:
Total Sealed Area
The total sealed area, which refers to land surfaces that are impermeable due to infrastructure such as buildings, roads, and parking lots, is 3,200 hectares. This area represents the extent of land where natural infiltration of water and ecological processes are restricted.
AR 34(c): Total Nature-Oriented Area On Site
Definition: The total nature-oriented area on site refers to portions of the land within the company’s operational boundaries that are dedicated to biodiversity conservation, green spaces, or areas specifically managed to support natural ecosystems (e.g., conservation zones, reforested areas, or buffer zones).
How to Calculate:
- Identify conservation or green spaces: Determine which portions of the company’s operational land are designated for nature conservation or ecological purposes. These could be natural areas, reforestation projects, green buffers, or areas left undeveloped for ecosystem protection.
- Measure the area: Measure the area of these nature-oriented sections in hectares.
- Sum the nature-oriented areas: Add up the areas from all sites to calculate the total nature-oriented area on site.
Example: If a company has 2,000 ha of reforested land and 2,500 ha of green buffers, the total nature-oriented area on site is 4,500 ha.
Example of how to disclose AR 34 b without the table:
Total Nature-Oriented Area On Site
The total nature-oriented area on site, which includes spaces designated for biodiversity enhancement such as green spaces, conservation zones, and reforested areas within the company’s operational boundaries, is 4,500 hectares.
AR 34(d): Total Nature-Oriented Area Off Site
Definition: The total nature-oriented area off site refers to land that is not directly managed or owned by the company but is associated with its operations through biodiversity offsets, conservation programs, partnerships, or any areas protected or restored through corporate responsibility initiatives.
How to Calculate:
- Identify off-site nature areas: List the nature-oriented areas where the company is involved in conservation or restoration activities outside its direct operational control. This could include land managed by third parties, such as conservation NGOs, or areas protected as part of biodiversity offset agreements.
- Measure the area: Determine the area of these off-site nature-oriented projects in hectares.
- Sum the areas: Add up the areas of all off-site nature-oriented projects to get the total off-site nature-oriented area.
Example: A company may be involved in a biodiversity offset project that covers 1,000 ha in one region and a forest restoration initiative covering 1,000 ha in another. The total nature-oriented area off site would be 2,000 ha.
Example of how to disclose AR 34 b without the table:
Total Nature-Oriented Area Off Site
The total nature-oriented area off site, which includes areas outside the company’s direct operational control but designated for nature conservation and ecosystem restoration through offset programs or partnerships, is 2,000 hectares.
Additional Considerations
- Units of Measurement: Always report land areas in hectares (ha) to maintain consistency across sites and projects.
- Monitoring and Reporting: It is recommended to review and update these calculations annually, as land use and conservation efforts may evolve over time. Ensure that measurements are accurate, and use geospatial tools like GIS (Geographic Information Systems) to assist in tracking and verifying land use.
- Compliance with Standards: Ensure that these metrics align with applicable local regulations, global biodiversity standards, and corporate sustainability goals. Consider seeking third-party verification for nature-oriented and conservation projects to enhance credibility.
More details are available in EMAS – Tools (europa.eu).
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