B5: Biodiversity
Sites in or near areas that are sensitive for biodiversity, and the name of each area.
In brief
B5 asks whether any of your sites are in or near a biodiversity-sensitive area. If they are, you list those sites and the name of each area. Sensitive areas include Natura 2000 sites, natural World Heritage Sites, Ramsar wetlands and other protected areas, as well as Key Biodiversity Areas and areas on the IUCN Red Lists. "Near" means that the site overlaps or borders the area, or that the area lies within the site's area of influence.
At a glance
- Requirement
- If applicable: when you have sites in or near a biodiversity-sensitive area.
- 10 employees or less
- Required, under the same condition.
- Value chain cap (from 2027)
- Not included.
- In Selko Report
- Page "Biodiversity", with site screening
What changed from VSME
- New: the name of each biodiversity-sensitive area.
- Removed: the number and area of sites in hectares or m², and the voluntary land-use metrics.
- Changed definition: only natural World Heritage Sites count, not cultural ones. Ramsar sites, Ecologically or Biologically Significant Marine Areas, the IUCN Red List of Ecosystems and habitats of IUCN Red List species are named explicitly.
- Clarified: a site further away can also be "near", if the area lies within the site's area of influence.
VS Standard Reference
The official text of the Voluntary Standard, Annex I to Commission Delegated Regulation (EU) 2026/1560.
Selko Insights
How Selko applies it
Screening your sites against Natura 2000
Selko Report checks the sites from B1 against Natura 2000 protected areas and shows them on a map. Each site is marked "Inside a protected area", "Adjacent to a protected area" or "Needs manual review". The screening covers Natura 2000 only, so use it as a starting point. EFRAG's guidance points to the World Database on Protected Areas, the Key Biodiversity Areas database and IBAT for the other area types.
Area names from the screening
The VS asks for the name of each area. For sites the screening has matched, one click copies the name of the nearest Natura 2000 area into the table. Check each name before you complete the card.
What "near" means
A site counts as near when it overlaps or borders a sensitive area. A site further away can also be near if your activities reach the area, for example through noise, runoff or traffic. The VS calls this the area of influence and suggests buffer distances based on regulation, science and industry practice.
Frequently asked questions
Related content
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Read moreB6: Water
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Read moreC4: Climate risks
VS disclosure C4: climate-related hazards and transition events, how you assessed them, their time horizons and your adaptation actions. With examples.
Read moreFrom VSME to VS
The VS replaced VSME in September 2026. What changed in each disclosure, B1 to C9, and what it means for companies that already report under VSME.
Read moreReady to make progress?
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