2026-07-21T07:52:33Z https://www.fdr.uni-hamburg.de/oai2d

oai:fdr.uni-hamburg.de:18389 2026-02-25T15:21:53Z user-uhh

true 3.1 UHH.FDR 10.25592/uhhfdm.18389 Jette Fabian University of Hamburg Annalena Kaakschlief University of Hamburg Lars-Eric Brüske University of Hamburg Universität Hamburg 2026 2026-02-25 https://www.fdr.uni-hamburg.de/record/oai:fdr.uni-hamburg.de:18389 10.25592/uhhfdm.18388 Closed Access <p>Companies are expected to reevaluate their business models in terms of biodiversity and provide detailed reporting on this due to the significantly increased reporting requirements regarding the European Sustainability Reporting Standard E4 <em>Biodiversity and Ecosystems</em> (ESRS&nbsp;E4). In light of this regulatory change this case study focuses on biodiversity reporting. On the one hand, the previous reporting practices are discussed, and the normative framework is presented. On the other hand, the main requirements of ESRS&nbsp;E4 are summarized, and practical guidance is provided as an entry aid to reporting in accordance with ESRS&nbsp;E4. Furthermore, an initial use case is presented, and assignments for both practitioners and students are outlined. The case study emphasizes the relevance of biodiversity efforts and demonstrates that, in light of previous reporting practices, the implementation of ESRS E4 unveils significant challenges for reporting companies, but should be understood as a strategic opportunity in the long term.</p>