DR E4-5 ref38: If the undertaking has concluded that it directly contributes to the impact drivers of land-use change , freshwater -use change and/or sea-use change, it shall report relevant metrics. The undertaking may disclose metrics that measure: (a) conversion over time in land cover; (b) changes over time in management of ecosystem, (c) changes in spatial configuration of landscape, (d) changes in ecosystem structural connectivity and (e) functional connectivity.

Target 1

GRI 101-6-a-i GRI includes extent and specification of ecosystem type before and after conversion of (1) natural ecosystem and (2) conversion from one intensively used or modified ecosystem to another.

SASB EM-CM 160a.2.

TNFD C1.1 For EN/HB: Land-use change reported under the core global disclosure metric should distinguish land-use changes by the land use before the development started: brownfield sites, undeveloped land, farmland, wetland etc. For RE/RS potential measures could also include: • Green plot ratio; • Urban greening factor; • Area of tree planting (m2); • Area of a building on which plants are planted (m2); • Share of area above threshold for normalised difference vegetation index; and • Number of areas of sections of planted trees of more than 100m2 created. For CM: In reporting ecosystem use change associated with quarrying, the extent of land/freshwater/ocean ecosystem use change (km2) should cover the gross area disturbed, as well as the gross area reclaimed in the reporting period. Values should be broken down by area disturbed in each phase as follows: • Pre-disturbance; • Clearance; • Extraction, development and production; • Quarry closure; and • Post-closure project phases, including rehabilitation or reclamation, while the land remains in the organisation’s value chain. An organisation may provide information additional to the IUCN Global Ecosystem Typology (GET) to define the type of ecosystem they refer to, such as regional or local classifications. Organisations should refer to other relevant TNFD sector guidance for ecosystem use change downstream, in particular the engineering, construction and real estate guidance.