Land-use change, freshwater-use change and (or) sea-use change. E.g. conversion over time of land cover, changes in spatial configuration of the landscape, etc.
Unit
Indicator
Metric type
Framework alignment notes
ESRS E4-5 38
GBF Target 1
GRI 101-6-a-i
for each site reported under 101-5-a where its activities lead or could lead to land and sea use change, report:
i. the size in hectares of natural ecosystem converted since a cut-off or reference date, the cut-off date or reference date, and the type of ecosystem before and after conversion;
ii. the size in hectares of land and sea converted from one intensively used or modified ecosystem to another during the reporting period, and the type of ecosystem before and after conversion;
Target example
[Company name] will have zero conversion of natural ecosystems in [target location(s)] by [2025, or earliest post-2025 date], compared with a cutoff year no later than 2020*. (* While the cutoff date of 2020 and the goal of no conversion is aligned both to science and international commitments and policies, the target date may differ based on implementation hurdles and local context.)
Target source: Adapted from SBTN Land Target
Sector
Value chain stage
Manufacturing
Metric assessment
Relevance:
Low
Feasibility:
Low