Target 1

SASB EM-CM 160a.2.

TNFD C1.1. (ecosystem use change). Extent of land/freshwater/ocean ecosystem conserved or restored (km2), split into voluntary and required by statutes/regulations. For EN/HB/RE/RS: In reporting this core global disclosure metric, an organisation should distinguish between extent conserved and restored: • In areas owned, leased or managed; and • In areas off-site, owned, leased or managed by other organisations. An organisation should also report changes that do not meet the definition of conserved or restored, such as area of land that has been decontaminated. An organisation should report areas conserved and restored separately. For CM: In reporting this core global disclosure metric, an organisation should distinguish between extent conserved and restored: • In areas owned, leased or managed; and • In areas off-site, owned, leased or managed by other organisations. An organisation should also report land that is temporarily restored and any temporary habitats created. An organisation should report area conserved and restored separately.