B5: Biodiversity
Disclosure requirements for sites in or near biodiversity sensitive areas and land-use metrics.
In brief
VSME disclosure requirement B5 concerns biodiversity: the company must state whether any of its sites are located in or near biodiversity-sensitive areas, such as Natura 2000 sites, and how much land it uses. The page also explains what “near” means in practice for sensitive areas. The requirement aims to reveal the impact of the company's operations on biodiversity.
VSME Standard Reference
The following content is extracted from the official EFRAG Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME), December 2024.
View original VSME Standard (PDF)Selko Insights
Biodiversity Sensitive Areas
Biodiversity sensitive areas in the VSME standard are defined as areas protected at European or international level. In practice, areas listed in the following sources are considered biodiversity sensitive:
- •Natura 2000 network
- •UNESCO World Heritage sites
- •Key Biodiversity Areas (KBAs)
- •Any other areas under government protection
What Does "Near" Mean?
By "near", the VSME standard considers areas that overlap or are adjacent to biodiversity sensitive areas. If your site shares a boundary with, or extends into, a protected area, it should be included in your disclosure.
Related content
B4: Pollution of air, water and soil
VSME disclosure B4: emissions of pollutants to air, water and soil, and how to report them.
Read moreB6: Water
VSME disclosure B6: water withdrawal and water consumption, and how to report them.
Read moreB7: Circular economy and waste
VSME disclosure B7: circular economy principles, waste generation and material flows.
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