GRI 101: Biodiversity 2024
Frequently Asked Questions (FAQs)
January 2024

© GRI 2024

Contents
1. What is the aim of the revision of GRI 304: Biodiversity 2016? ....................................................... 3
2. How was GRI 101: Biodiversity 2024 developed? ........................................................................... 3
3. What are the main changes in GRI 101: Biodiversity 2024? ............................................................ 3
4. Why did the number of the Biodiversity Standard change from GRI 304 to GRI 101? .................... 4
5. How is the supply chain covered in GRI 101: Biodiversity 2024? .................................................... 5
6. Is there guidance on how to identify the sites of my organization and the products and services in
my supply chain with the most significant impacts on biodiversity? ................................................. 6
7. Do I need to report the location and size of all sites of my organization? ........................................ 6
8. How do I report the location of my sites and of the products and services in my supply chain? ..... 6
9. Why is it important to report information at site-level? ..................................................................... 6
10. How does GRI 101: Biodiversity 2024 relate to other GRI Topic Standards? ................................. 6
11. Does GRI 101: Biodiversity 2024 align with other relevant instruments and guidance?.................. 7
12. Does GRI 101: Biodiversity 2024 align with the European Standard ESRS E4 Biodiversity andecosystems? ..................................................................................................................................... 8
13. Does GRI 101: Biodiversity 2024 align with the Taskforce on Nature-related Financial Disclosures(TNFD)? ............................................................................................................................................ 8
14. When will GRI 101: Biodiversity 2024 come into effect? .................................................................. 8
15. How do I use GRI 101: Biodiversity 2024? ....................................................................................... 8
16. Is there a minimum number of disclosures to report from GRI 101: Biodiversity 2024? .................. 8
17. What do I do if I cannot comply with a disclosure or with a requirement in a disclosure? ............... 9
18. Is GRI 101: Biodiversity 2024 available in other languages? ........................................................... 9Page 2 of 9

1. What is the aim of the revision of GRI 304: Biodiversity 2016?
The revision of GRI 304: Biodiversity 2016 aims to represent internationally agreed best practice andalign with recent developments and the relevant authoritative intergovernmental instruments in thefield of biodiversity.
Biodiversity features as a key theme in the United Nations’ 2030 Agenda for Sustainable
Development. Both governments and private sector organizations are being called upon to realize
Sustainable Development Goals (SDGs) 14 and 15. SDG 14 is devoted to ‘conserve and sustainably
use the oceans, seas and marine resources’. SDG 15 is devoted to ‘protect, restore and promotesustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, andhalt and reverse land degradation and halt biodiversity loss’.
The Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES)
issued the global assessment report on biodiversity and ecosystem services in 2019, highlighting thatbiodiversity is declining in every region and issues an urgent call to halt and reverse the unsustainable
use of nature.
In 2022, the Kunming-Montreal Global Biodiversity Framework was adopted by the parties to theUnited Nations Convention on Biological Diversity. Its 2050 vision is a world of ‘living in harmony withnature’ where ‘biodiversity is valued, conserved, restored and wisely used, maintaining ecosystemservices, sustaining a healthy planet and delivering benefits essential for all people’. The KunmingMontreal Global Biodiversity Framework includes in its global targets for 2030 a target for businesses
to ‘regularly monitor, assess, and transparently disclose their risks, dependencies and impacts on
biodiversity (Target 15: Businesses Assess, Disclose and Reduce Biodiversity-Related Risks and
Negative Impacts).
GRI 101: Biodiversity 2024 enables an organization to publicly disclose its most significant impacts on
biodiversity and how it manages them. This disclosure enhances transparency on an organization’s
impacts and increases organizational accountability. GRI 101: Biodiversity 2024 contains disclosuresthat allow an organization to report information about its impacts on biodiversity consistently andcredibly. In doing so, the global comparability and quality of reported information on these impacts
supports information users in making informed assessments and decisions about an organization’s
impacts and contribution to sustainable development.

2. How was GRI 101: Biodiversity 2024 developed?
GRI 101: Biodiversity 2024 was developed through a transparent and inclusive multi-stakeholder
process in the public interest. The development was overseen by the Global Sustainability Standards
Board (GSSB), GRI’s independent standard-setting body, following the GSSB Due Process Protocol.
The content of GRI 101: Biodiversity 2024 was developed by a multi-stakeholder TechnicalCommittee made up of leading experts and practitioners on biodiversity representing civil society,mediating institutions, investors, business, and labor.

3. What are the main changes in GRI 101: Biodiversity 2024?
Notable changes and inclusions are summarized below:•

GRI 101: Biodiversity 2024 facilitates the reporting of impacts across the supply chain. Thisapproach expands on the disclosures in GRI 304: Biodiversity 2016, which focus on theimpacts of an organization’s own operations. Disclosures 101-4, 101-5, and 101-6 require
information on products and services in the supply chain with the most significant impacts on
biodiversity. Disclosures 101-7 and 101-8 include recommendations to provide information on
products and services in the supply chain with the most significant impacts on biodiversity.
Disclosures also include recommendations to provide information on the downstream value
chain, if available.

•

GRI 101: Biodiversity 2024 explicitly states that organizations are only required to report
information on their most significant impacts on biodiversity instead of all impacts. Thisapproach has been adopted due to the challenges many organizations face in identifying,measuring, and reporting on all impacts on biodiversity, especially when considering their
supply chains. Biodiversity frameworks, such as the Science Based Targets Network (SBTN)

Page 3 of 9and the Taskforce on Nature-related Financial Disclosures (TNFD), have developed
methodologies to assist organizations in identifying and prioritizing the location of their mostsignificant impacts.
•

A new disclosure has been introduced to explain how an organization determined which of its
sites and which products and services in its supply chain have the most significant actual andpotential impacts on biodiversity (see Disclosure 101-4).

•

Emphasis is now placed on providing location-specific information on impacts. Impacts on
biodiversity are location-specific. Understanding the local context where an organizationinteracts with biodiversity is necessary to assess its impacts. Disclosure 101-5 requires
specific information on the location of sites with the most significant impacts on biodiversity. It
replaces Disclosure 304-1 in GRI 304: Biodiversity 2016. Disclosures 101-6 to 101-8 require
information on impacts for each site reported under Disclosure 101-5.

•

A new disclosure has been introduced to report on the direct drivers of biodiversity loss: landand sea use change, exploitation of natural resources, pollution, and invasive alien species(see Disclosure 101-6). Although less accurate than direct measurements of changes in thestate of biodiversity (i.e., changes to ecosystems and species), information on direct drivers of
biodiversity loss helps understand how an organization affects biodiversity. In turn, it informs
which actions an organization needs to take to manage its impacts on biodiversity. This new
disclosure replaces requirement 304-2-a in GRI 304: Biodiversity 2016.

•

A new disclosure to report on the changes to the state of biodiversity has been introduced(see Disclosure 101-7). Requirements have been included to report the type, size, andcondition of ecosystems affected or potentially affected by an organization. This new
disclosure replaces requirement 304-2-b and Disclosure 304-4 in GRI 304: Biodiversity 2016.

•

New requirements on the impacts on people resulting from an organization’s impacts on
biodiversity have been included. They complement the disclosures in GRI 411: Rights ofIndigenous Peoples 2016 and GRI 413: Local Communities 2016. Revisions include:•oreporting how the organization engages stakeholders throughout its restoration andrehabilitation actions (see requirement 101-2-a-iii) and how it ensures that the actions
taken to manage its impacts on biodiversity avoid and minimize negative impacts andmaximize positive impacts for stakeholders (see requirement 101-2-f);oreporting how the organization respects the provisions in the Nagoya Protocol toachieve the fair and equitable sharing of benefits from utilizing genetic resources andtraditional knowledge associated with genetic resources (see Disclosure 101-3);oreporting if the organization operates in proximity to areas that are important for thedelivery of ecosystem service benefits to Indigenous Peoples, local communities, andother stakeholders (see requirement 101-5-b-v);oreporting the ecosystem services and the beneficiaries of these ecosystem services
that are or could be affected by the organization’s activities (see Disclosure 101-8).

New biodiversity-specific management disclosures have been included. They complement
Disclosure 3-3 in GRI 3: Material Topics 2021. The new disclosures focus on understanding:oan organization’s policies or commitments to halt and reverse biodiversity loss andhow they are informed by the goals and targets in the Kunming-Montreal Global
Biodiversity Framework (see Disclosure 101-1);ohow an organization applies the mitigation hierarchy to manage its impacts on
biodiversity (see Disclosure 101-2 – this replaces Disclosure 304-3 in GRI 304:
Biodiversity 2016).

4. Why did the number of the Biodiversity Standard change fromGRI 304 to GRI 101?
The number of the Standard has been changed as a result of the 2021 update of the system of GRI
Standards. The GRI Topic Standards are no longer organized into the 200 (Economic topics), 300

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(Environmental topics), and 400 (Social topics) series. As the first GRI Topic Standard released since
this major update, the revised Biodiversity Standard is now named GRI 101: Biodiversity 2024.

5. How is the supply chain covered in GRI 101: Biodiversity 2024?
Disclosure 101-4 requires an organization to explain how it has determined which products andservices in its supply chain have the most significant actual and potential impacts on biodiversity. It
covers products and services from suppliers throughout an organization’s supply chain, including fromsuppliers beyond the first tier.
The products and services with the most significant impacts on biodiversity identified under Disclosure
101-4 are the focus of other disclosures in GRI 101: Biodiversity 2024. The following table shows
which disclosures request information for the products and services in the supply chain with the mostsignificant impacts on biodiversity and what information is required or recommended to be reported.
Disclosure

Information to be reported

101-2

•

Actions taken by the organization to manage its
most significant impacts in its supply chain.

X

101-5

•

Products and services in the supply chain with themost significant impacts on biodiversity.

X•

Countries or jurisdictions where the activities
associated with these products and services takeplace.

•For each product and service in the supply chain
with the most significant impacts on biodiversity,
information on the direct drivers of biodiversity
loss, with a breakdown by country or jurisdiction:

101-6

o
o
o
o

RequiredRecommended

X

Land and sea use change
Exploitation of natural resources
Pollution
Invasive alien species

See requirements 101-6-a, 101-6-b, 101-6-c, and 1016-d for which information is required to be reported on
the direct drivers of biodiversity loss.
101-7

•

X

For each product and service in the supply chain
with the most significant impacts on biodiversity,
information on ecosystems affected or potentiallyaffected, by country or jurisdiction:o Ecosystem typeo Ecosystem sizeo Ecosystem condition

101-8

•

Ecosystem services and beneficiaries affected or
potentially affected by the suppliers’ activities foreach country or jurisdiction.

•

How the ecosystem services and beneficiaries areor could be affected by the suppliers’ activities.

X

Reporting information on supply chains is key as the most significant impacts on biodiversity for manyorganizations are often in their supply chains and not in their own operations. A sole focus on anorganization’s activities can lead to under-reporting or reporting on impacts that are not the mostsignificant ones.

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6. Is there guidance on how to identify the sites of my organizationand the products and services in my supply chain with the mostsignificant impacts on biodiversity?
Yes. Guidance on how to identify the most significant impacts on biodiversity, including in the supply
chain is provided under Disclosure 101-4 Identification of biodiversity impacts. The guidance also
includes examples of tools and approaches (e.g., ENCORE tool, SBTN Materiality Screening Tool,
TNFD LEAP approach, WWF Biodiversity Risk Filter) and guidance on the precision of data.

7. Do I need to report the location and size of all sites of myorganization?
No, it is not required to report the location and size of all sites, only of those with the most significant
impacts on biodiversity. It is up to an organization to determine which sites have the most significant
impacts on biodiversity, for example, only those that are in or near an area where threatened species
are present, or all its sites, except for its headquarters.
The location and size of the sites with the most significant impacts on biodiversity are reported underrequirement 101-5-a.

8. How do I report the location of my sites and of the products andservices in my supply chain?
Location of an organization’s sites
It is required to report the location of each site with the most significant impacts on biodiversity. It is
recommended to use polygon outlines or maps to report the location of the sites and, if available, toalso report the coordinates of the sites.
Location of products and services in the supply chain
For the products and services in the supply chain with the most significant impacts on biodiversity, it isrequired to report the countries or jurisdictions where the activities associated with these products andservices take place. The countries or jurisdictions are reported for each product and service. It is not
required to report the countries or jurisdictions for each supplier or the location of the suppliers’ sites.
Where possible, it is recommended to also report the location within the country or jurisdiction (e.g.,state, city, Exclusive Economic Zone) or a precise location, such as polygon outlines or maps.
For more information, see Disclosure 101-5 Locations with biodiversity impacts.

9. Why is it important to report information at site-level?
GRI 101: Biodiversity 2024 emphasizes the need for organizations to provide site-specific information,
because impacts on biodiversity are location-specific.
Understanding the local context where an organization interacts with biodiversity is necessary toassess its impacts. That is because the significance of an impact can depend on the context in which
the impact takes place. For example, the severity of an impact on biodiversity can increase when it
takes place in an ecologically sensitive area, such as an ecosystem that is close to a tipping point, or
where threatened species are present.
Disclosure 101-2 and Disclosures 101-5 to 101-8 require site-specific information. These disclosuresrequire information for each site with the most significant impacts on biodiversity. The sites with themost significant impacts on biodiversity are reported under requirement 101-5-a.

10. How does GRI 101: Biodiversity 2024 relate to other GRI Topic
Standards?
Disclosure 101-6 enables an organization to provide information on the direct drivers of biodiversity
loss that its activities lead or could lead to and that are associated with the products and services in
its supply chain.

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Where relevant, it is recommended to use information reported under disclosures in other GRI Topic
Standards to report the information for the direct drivers of biodiversity loss required by Disclosure
101-6. For example, when an organization’s nitrogen oxides emissions lead to its most significant
impacts on biodiversity, it should use information from Disclosure 305-7 in GRI 305: Emissions 2016
to report the quantity of its nitrogen oxides emissions under requirement 101-6-c.
The following table shows how the disclosures from other GRI Topic Standards relate to the directdrivers of biodiversity loss.
Direct driver of
biodiversity loss

GRI Standard

GRI disclosure

Exploitation of natural
resources

GRI 303: Water andEffluents 2018•

303-3 Water withdrawal•

303-5 Water consumption

Pollution

GRI 305: Emissions
2016•

305-7 Nitrogen oxides (NOx), sulfur oxides(SOx), and other significant air emissions

GRI 303: Water andEffluents 2018•

303-4 Water discharge

GRI 306: Effluentsand Waste 2016•306-3 Significant spills(air pollution)
Pollution(water and soil
pollution)

Note that the disclosures in GRI 303: Water and Effluents 2018, GRI 305: Emissions 2016, and GRI
306: Effluents and Waste 2016 (Disclosure 306-3 Significant spills) do not require information to bereported by site; they require aggregate information. An organization can refer to the original data
sources used to compile the information for these disclosures to obtain the data by site.
Further note that the disclosures in these other GRI Topic Standards do not require information to bereported for products and services in the supply chain. However, they can be used to report the
information for the direct drivers of biodiversity loss for products and services in the supply chain.

11. Does GRI 101: Biodiversity 2024 align with other relevant
instruments and guidance?
GRI 101: Biodiversity 2024 provides disclosures for organizations to report on their most significant
impacts on biodiversity. These disclosures have been identified based on expert and stakeholder
input, and authoritative intergovernmental instruments in the field of biodiversity. This means that
authoritative intergovernmental instruments that shape the expectations for the responsible conduct oforganizations that affect biodiversity also shape the content of GRI 101: Biodiversity 2024.
The following frameworks and instruments informed the development of GRI 101: Biodiversity 2024:•

Accountability Framework initiative•

Align Recommendations for a Standard on Corporate Biodiversity Measurement andValuation•

IFC Performance Standard 6: Biodiversity Conservation and Sustainable Management of
Living Natural Resources•

Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES)•

Partnership for Biodiversity Accounting Financials (PBAF)•

Science Based Targets Network (SBTN)•

Taskforce on Nature-related Financial Disclosures (TNFD)•UN Convention on Biological Diversity (CBD)

Page 7 of 9•UN Kunming-Montreal Global Biodiversity Framework•

UN Nagoya Protocol on Access to Genetic Resources and the Fair and Equitable Sharing ofBenefits Arising from their Utilization to the Convention on Biological Diversity

To support global alignment, cooperation and exchange have taken place with EFRAG for the new
EU biodiversity standard (ESRS E4), as well as the TNFD, SBTN, CDP, and WBA Nature Benchmark.

12. Does GRI 101: Biodiversity 2024 align with the European
Standard ESRS E4 Biodiversity and ecosystems?
Cooperation with EFRAG has taken place during the development of both biodiversity standards toensure alignment between them. EFRAG and GRI have joined each other’s technical expert groups,
and shared information. Importantly, both standards incorporate the latest developments andauthoritative intergovernmental instruments in the field of biodiversity.
The ESRS-GRI Standards data point mapping illustrates, for each and single ESRS data point, thecorresponding data point in the GRI Standards. The data point mapping currently includes GRI 304:
Biodiversity 2024, but will be updated to GRI 101: Biodiversity 2024 during the first half of 2024.

13. Does GRI 101: Biodiversity 2024 align with the Taskforce on
Nature-related Financial Disclosures (TNFD)?
Cooperation and exchange have taken place with TNFD to ensure alignment between GRI 101:
Biodiversity 2024 and the TNFD disclosure recommendations to the greatest extent possible.
During the revision of the GRI Biodiversity Standard, the insights from the TNFD disclosure
recommendations and guidance were included. These elements of TNFD have been used:•

The LEAP approach is referred to identify the most significant impacts on biodiversity.

•

Proximity of an organization’s sites to ecologically sensitive areas, as defined by TNFD.

•

Alignment on the five direct drivers of biodiversity loss.

•

Alignment on approaches to measure changes to the state of biodiversity.

A mapping document showing the connections between GRI 101: Biodiversity 2024 and the TNFD
disclosure recommendations will be made available during the first half of 2024.

14. When will GRI 101: Biodiversity 2024 come into effect?
On 1 January 2026. Using GRI 101: Biodiversity 2024 is required for all reporting on biodiversity
published on 1 January 2026 or later. Earlier adoption is encouraged.

15. How do I use GRI 101: Biodiversity 2024?
An organization reporting in accordance with the GRI Standards is required to report the following
disclosures if it has determined biodiversity to be a material topic:•

Disclosure 3-3 Management of material topics in GRI 3: Material Topics 2021.

•

Any disclosures from GRI 101 that are relevant to the organization’s biodiversity-related
impacts (Disclosure 101-1 through Disclosure 101-8).

See Requirements 4 and 5 in GRI 1: Foundation 2021.
Reasons for omission are permitted for these disclosures.

16. Is there a minimum number of disclosures to report from GRI
101: Biodiversity 2024?
No. There is no requirement to report a minimum number of disclosures from GRI 101: Biodiversity
2024 to report in accordance with the GRI Standards. The number of disclosures that an organization
reports is based on its assessment of which disclosures are relevant to its impacts in relation to amaterial topic.

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An organization needs to identify the disclosures from GRI 101: Biodiversity 2024 (Disclosures 101-1
to 101-8) to report. An organization is required to report only those disclosures relevant to its impacts
in relation to biodiversity. An organization is not required to report disclosures that are not relevant.
See Requirement 5 in GRI 1: Foundation 2021.

17. What do I do if I cannot comply with a disclosure or with arequirement in a disclosure?
Reasons for omission are permitted for all disclosures in GRI 101: Biodiversity 2024. If anorganization cannot comply with a disclosure or with a requirement in a disclosure (e.g., because therequired information is confidential or subject to legal prohibitions), the organization is required to
specify the disclosure or the requirement it cannot comply with, and provide a reason for omission
together with an explanation in the GRI content index. See Requirement 6 in GRI 1: Foundation 2021
for more information on reasons for omission.
If an organization cannot report the required information about an item specified in a disclosure
because the item (e.g., committee, policy, practice, process) does not exist, it can comply with therequirement by reporting this to be the case. An organization can explain the reasons for not having
this item, or describe any plans to develop it. The disclosure does not require an organization to
implement the item (e.g., developing a policy), but to report that the item does not exist.

18. Is GRI 101: Biodiversity 2024 available in other languages?
The authoritative text of the GRI Standards is English. Authorized translations of GRI 101: Biodiversity
2024 in key languages will be made available in Q2 2024. Please consult the GRI Translations pageor contact translations@globalreporting.org for more information on the upcoming translation
schedule.

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