gssbsecretariat@globalreporting.org

Item 07 – GRI Topic Standard Projectfor Biodiversity – Re-exposure draftof Disclosure on Access and benefitsharing
For GSSB approval
Date

6 July 2023

Meeting

20 July 2023

Project

GRI Topic Standard Project for Biodiversity

Description

This document sets out a re-exposure draft for Disclosure 304-7 Access andbenefit-sharing as part of the revision of GRI 304: Biodiversity 2016, including the
explanatory memorandum. These are submitted for GSSB approval for public
exposure.
The exposure draft of the revised GRI Biodiversity Standard was published forcomments from 5 December 2022 until 28 February 2023. The public comments
received raised significant challenges with the requirements proposed under
Disclosure 304-7 Access and benefit-sharing. To address these comments, theStandards Division prepared a significant redraft to this disclosure, and proposesa targeted re-exposure for this specific disclosure. The scope of the disclosure
has not changed and stakeholders in this field have been identified in the previous
commenting round.
As the content to be released for public consultation is shorter than usual, a publiccomment period of 6 weeks is proposed. We expect that this will nonethelessallow stakeholders sufficient opportunity to review and comment to the document
as it is the second opportunity to do so.
If approved, it is proposed that public exposure commences end of July and runs
until early September (6 weeks).

This document has been prepared by the GRI Standards Division and is made available to observers
at meetings of the Global Sustainability Standards Board (GSSB). It does not represent an official
position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. The
GSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.

© GRI 2022

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Explanatory memorandum2
34This explanatory memorandum sets out the objectives for the review of Disclosure 304-7 Access andbenefit-sharing, the significant proposals contained in the exposure draft, and a summary of the
GSSB’s involvement and views on the development of the draft.

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Objectives for the project6
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The review 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.

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As part of the GSSB Work Program 2020-2022, the Global Sustainability Standards Board (GSSB)
identified the review of GRI 304: Biodiversity 2016 as a priority project for commencement in 2021.
Since the GRI disclosures on biodiversity were last revised in 2006, the issue of biodiversity hasreceived significant attention in the global sustainable development agenda.

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Biodiversity features as a key theme in the UN’s 2030 Agenda for Sustainable Development. Bothgovernments and private sector organizations are being called upon to realize SDG 14 and SDG 15.
SDG 14 is devoted to “conserve and sustainably use the oceans, seas and marine resources”. While
SDG 15 is devoted to “protect, restore and promote sustainable use of terrestrial ecosystems,
sustainably manage forests, combat desertification, and halt and reverse land degradation and halt
biodiversity loss”.

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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.

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In December 2022, parties to the United Nations Convention on Biological Diversity agreed on the
final text of the Kunming-Montreal Global Biodiversity Framework. The final text contains “Target 15.
Businesses assess and disclose biodiversity dependencies, impacts and risks, and reduce negative
impacts”. The revised GRI Biodiversity Standard could support organizations in meeting reporting
obligations resulting from the adoption of this framework.

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As outlined in the GSSB’s Due Process Protocol, a multi-stakeholder technical committee wasestablished in November 2021 to contribute to the revision of the Biodiversity Standard.

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For more information on the project, consult the Project Proposal and the Terms of Reference of theTechnical Committee.

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Significant proposals

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In December 2022, the exposure draft of the revised GRI Biodiversity Standard was published forcomment. From the public comment GRI concluded the following:

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Delete requirements 304-7- a and 304-7-b from the first exposure draft that required to reporton permits and agreements. Not all countries have legislation in place that asks for permits or
regulates agreements. A process provides more accurate information to the reader onwhether an organisation is aware of access and benefit-sharing legislation.

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Delete requirements 304-7-c and 304-7-d from the first exposure draft that required to reporton monetary and non-monetary benefits. Stakeholders indicated that this information is often
confidential.

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Delete requirement 304-7-e to report patents in relation to access and benefit-sharing. The
relationship between legislation on access and benefit-sharing and patents are not always
linked. These legislations serve different purposes. It will be challenging for organizations toreport on this.

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Based on the comments received a re-exposure draft for Disclosure 304-7 Access and benefitsharing has been developed. Notable changes and inclusions in this exposure draft are summarized
below:

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Facilitate reporting compliance with access and benefit-sharing legislation and voluntaryactions. Target 15. Businesses assess and disclose biodiversity dependencies, impacts and risks,and reduce negative impacts of the United Nations Convention on Biodiversity has as subtarget “(c)Report on compliance with access and benefit-sharing regulations and measures, as applicable.”
Instead of requiring information on the number of permits and agreement and on monetary and nonmonetary benefits, the new requirement 304-7-a allows organisations to provide information on due
diligence process to comply with access and benefit regulations and measures.

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New requirement to describe actions that go beyond legal requirements. In case a country has
not put in place any regulations or measures, organisations can take actions with respect to accessand benefit-sharing. Organisations might also take actions additional to regulations. These actions
can be described under a new disclosure.

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GSSB involvement and views on the development of
this draft

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The GSSB appointed two of its members as sponsors for the review of GRI 304: Biodiversity 2016.
Since March 2023, one sponsor has withdrawn his sponsorship as they are no longer a member of
the GSSB. The GSSB sponsors observed the TC process and attended most of its meetings.

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The GSSB confirmed its support for the revisions to GRI Biodiversity Standard when it voted toapprove the draft for public exposure at its meeting on 17 November 2022.

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The GSSB confirmed its support for the revisions to Disclosure 304-7 Access and benefit-sharing
when it voted to approve the draft for public exposure at the meeting on 20 July 2023 [subject to
GSSB approval].

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The recording of the meetings can be accessed on the GSSB website.

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Contents
Introduction.............................................................................................. Error! Bookmark not defined.
Background on the topic ...................................................................... Error! Bookmark not defined.
System of GRI Standards .................................................................... Error! Bookmark not defined.
Using this Standard ............................................................................. Error! Bookmark not defined.
Topic disclosures .................................................................................................................................... 5
Disclosure 304-1 Location of operational sites with the most significant impacts.... Error! Bookmark
not defined.
Disclosure 304-2 Direct drivers of biodiversity loss ............................. Error! Bookmark not defined.
Disclosure 304-3 State of biodiversity ................................................. Error! Bookmark not defined.
Disclosure 304-4 Ecosystem services ................................................. Error! Bookmark not defined.
Disclosure 304-5 Management of biodiversity-related impacts........... Error! Bookmark not defined.
Disclosure 304-6 Halting and reversing the loss of biodiversity .......... Error! Bookmark not defined.
Disclosure 304-7 Access and benefit-sharing ..................................... Error! Bookmark not defined.
Glossary .................................................................................................. Error! Bookmark not defined.
Bibliography ............................................................................................................................................ 8

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Disclosure 304-7 Access and benefit-sharing
REQUIREMENTS
The organization shall:a. describe its process to assess applicability and ensure compliance with access andbenefit-sharing regulations and measures;b. describe any voluntary actions taken to advance fair and equitable benefit sharing thatare in addition to legal compliance or when there are no national regulations andmeasures.
GUIDANCE
This disclosure provides information on how the organization respects and manages processes andactions to comply with access and benefit-sharing (ABS) requirements. These cover access togenetic resources and the associated traditional knowledge, and the fair and equitable sharing of
benefits arising from their utilisation. This disclosure covers the processes of an organization when
there are access and benefit-sharing regulations and measures applicable to the organization. The
disclosure also covers actions taken by the organization in addition to legal compliance or when there
are no national regulations and measures.
This disclosure is relevant to an organization conducting activities that may require compliance withABS regulations and measures in countries around the world. Such activities may include researchand development on the genetic or biochemical composition of genetic resources and the utilisation of
traditional knowledge associated with genetic resources, recognising that the scope of ABS
obligations will depend on national legislation.
The fair and equitable sharing of benefits arising from the utilization of genetic resources is part of oneof the three objectives of the Convention on Biological Diversity. The Nagoya Protocol further builds
on the provisions of the Convention on Biological Diversity to set out the obligations of governments inrelation to access and benefit-sharing. In order to meet their obligations under the Nagoya Protocol,
governments may adopt legislative, administrative, or policy measures which set out national accessand benefit-sharing requirements and procedures. Organizations interested in accessing or using
genetic resources and associated traditional knowledge must follow the relevant national
requirements and procedures. Furthermore, Target 15 of the Convention calls on countries to takemeasures to encourage and enable business to report on compliance with ABS regulations andmeasures, as applicable.
The Nagoya Protocol has established the ABS Clearing-House as a platform with the intent to provide
information on national legal and administrative measures and procedures for accessing genetic
resources and associated traditional knowledge. National focus-points may have been established toprovide information on ABS on the national level. National focus-points will send Internationally
Recognized Certificates of Compliance (IRCC), to the ABS Clearing-House for publication.
See references [1] and [2] in the Bibliography.
Guidance to 304-7-a
The organization should describe how it allocates responsibility to implement the ABS regulations andmeasures across different levels within the organization; how it integrates ABS regulations andmeasures into organizational strategies, operational policies, and operational procedures; and trainingthat the organization provides on implementing the ABS regulations and measures. If the organization
has described this information in the context of access and benefit-sharing under Disclosure 2-24
Embedding policy commitments in GRI 2: General Disclosures 2021, it can provide a reference to thisinformation under 101-3-a and does not need to repeat the information. See Disclosure 2-24 in GRI 2
for guidance on how to report this information.
The organization is required to report any significant instances of non-compliance with laws andregulations related to ABS under Disclosure 2-27 Compliance with laws and regulations in GRI 2:
General Disclosures 2021.
Guidance to 304-7-b

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Examples of additional actions include joint research projects, training, or knowledge sharing, related
to the use of genetic resources and/or associated traditional knowledge in research and innovation.
The ABS Clearing-House has an online library for good practices, codes of conduct, guidelines andstandards. The organization can also consult Annex. Monetary and Non-monetary Benefits of the
Nagoya protocol.
If the organization has not taken any additional voluntary actions, a brief statement of this fact issufficient to comply with 101-3-b.
See reference [3] and [4] in the Bibliography.

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Bibliography

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This section lists authoritative intergovernmental instruments and additional references used indeveloping this Standard.

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Authoritative instruments:80

1. United Nations (UN), Kunming-Montreal Convention on Biological Diversity, 2022

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2. United Nations (UN), Nagoya Protocol on Access to Genetic Resources and the Fair andEquitable Sharing of Benefits Arising from their Utilization to the Convention On Biological
Diversity, 2011.

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3. United Nations (UN), Kunming-Montreal Convention on Biological Diversity. Target 15.
Businesses assess and disclose biodiversity dependencies, impacts and risks, and reduce
negative impacts, 2022

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Additional references:
4.
Access and benefit-sharing Clearing-House, Search,https://absch.cbd.int/en/search/referenceRecords?currentPage=1, accessed on 6 July 2023

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