Website: https://www.globalreporting.org/
Email: gssbsecretariat@globalreporting.org

Item 02 – GRI Topic Standard
Project for Biodiversity – Final draft
For GSSB approval
Date

30 November 2023

Meeting

14 December 2023

Project

GRI Topic Standard Project for Biodiversity

Description

This document presents the revised GRI Biodiversity Standard, for GSSB
approval.
A summary of key changes in the Standard compared to the exposure draft ispresented in the explanatory note at the beginning of the document.
This document reflects the final outcome and consensus of the GRI Biodiversity
Technical Committee deliberations.
This document is complemented by Item 03 – GRI Topic Standard Project – Draft
GSSB basis for conclusions, which summarizes the significant issues raised byrespondents during public comment and the GSSB responses to these.
Effective dateAs part of this approval, the GSSB is also asked to consider the proposed
effective date of 1 January 2026 (see line 118) for GRI 101: Biodiversity 2024.
This effective date allows for an ample transition period, ensuring sufficient time
for organizations to incorporate GRI 101 in their process and start collecting data
relevant to the revised biodiversity disclosures. The effective date also coincides
with the effective date of the GRI Sector Standard for Mining, subject to GSSB
approval on 14 December 2023.

This document has been prepared by the GRI Standards Division and is made available toobservers 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 ReportingStandards. The GSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.

© GRI 2023

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Explanatory note

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This section summarizes the key changes in GRI 101: Biodiversity 2024 compared to the exposure
draft. These changes are recommended by the Technical Committee based on comments from thepublic comment period. Please note that only key changes are listed in this summary; smaller
wording or editorial changes are not included.

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Disclosure 101-1 Policies to halt and reverse biodiversity loss

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The term ‘science-based approach’ has been replaced by ‘scientific consensus’. See lines
292-294.

Disclosure 101-2 Management of biodiversity impacts
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Revised requirement 101-2-a-iii to make a distinction between restoration and rehabilitation,and to include the goals of the restoration and rehabilitation, and stakeholder engagement.
See lines 360-362.
Added new requirement 101-2-b on the size of the area under restoration or rehabilitationand the size of the area restored or rehabilitated. See lines 365-368.
Added a recommendation to report the stage of the restoration and rehabilitation actions.
See lines 461-467.
Added new requirements 101-2-c-i to 101-2-c-iv for reporting additional information on
offsets. See lines 369-373.
Revised requirement 101-2-d on biodiversity management plans to understand which of theoperational sites with the most significant impacts on biodiversity have a biodiversity
management plan and which ones do not, and why. See lines 374-376.
Requirement 304-6-d to ‘describe how it addresses the negative impacts of the transition tohalt and reverse the loss of biodiversity on workers and local communities’ has been moved
to Disclosure 101-2. It has been replaced by requirement 101-2-f to ‘describe how it ensuresthat the actions taken to manage its impacts on biodiversity avoid and minimize negative
impacts and maximize positive impacts for stakeholders’. See lines 379-380.
Removed the requirement to report contextual information.

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Disclosure 101-3 Access and benefit-sharing

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This disclosure was exposed for public comment twice. The first exposure resulted in the followingchanges:• All requirements were replaced by two new requirements. The first one requires to report theprocess to ensure compliance with access and benefit-sharing regulations and measures.
The second one requires to report actions that are taken in addition to or in absence ofregulations and measures. See lines 595-598.

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The re-exposure supported the new requirements. It resulted in the following changes:• Clarified guidance on how the process to ensure compliance with access and benefitsharing regulations and measures should be reported. See lines 633-641.
• Added guidance to refer to the new agreement under the UN Convention on the Law of the
Sea and added an option to report if processes and actions are implemented to ensure
access and fair and equitable benefit sharing of marine genetic resources. See lines 623630.

42Disclosure 101-4 Identification of biodiversity impacts

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Added a new disclosure, replacing requirement 304-1-a ‘explain how it has determinedwhich of its operational sites and its suppliers’ operational sites have the most significant
impacts on biodiversity’. The disclosure requires information on how an organization
determined which of its sites and which products and services in its supply chain have themost significant impacts on biodiversity. It provides new recommendations for reporting thisPage 2 of 52

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disclosure and additional guidance on how to identify the most significant impacts on
biodiversity. See lines 660-806.
Disclosure 101-5 Locations with biodiversity impacts
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Removed the requirement to report the coordinates of the organization’s operational sites.
Revised requirement 101-5-b to align with the Taskforce on Nature-related Financial
Disclosures (TNFD). ‘Ecologically sensitive area’ replaces ‘area of high biodiversity value’.
See lines 813-819.
Revised requirement 101-5-c to report the organization’s activities that take place in each
operational site with the most significant impacts on biodiversity, replacing the requirements
to describe the organization’s activities per operational site and per direct driver of
biodiversity loss, which were included in Disclosure 304-2 Direct drivers of biodiversity loss.
See line 820.
Revised requirement 101-5-d to report the products and services in its supply chain with themost significant impacts on biodiversity, replacing the requirements to describe thesuppliers’ activities per operational site and per direct driver of biodiversity loss, which were
included in Disclosure 304-2 Direct drivers of biodiversity loss. See lines 821-823.
Added reporting options to report the percentage of operational sites in or near ecologicallysensitive areas and the proportion of total high-impact commodities sourced respectively, toprovide a high-level understanding of the significance of biodiversity across theorganization’s operations and its supply chain. See lines 867-874 and lines 896-905.

Disclosure 101-6 Direct drivers of biodiversity loss
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Removed the requirement to report Scope 1, Scope 2, and Scope 3 greenhouse gas
emissions. Revised the guidance to explain that an organization can report its greenhousegas emissions using GRI 305: Emissions 2016.
Revised requirement 101-6-a-i to include the cut-off date or reference date and the type of
ecosystem after conversion. See lines 912-914.
Clarified the guidance on cut-off dates and references dates used to report natural
ecosystem conversion. See lines 1021-1034.
Added requirement 101-6-a-ii to report the conversion of intensively used or modified
ecosystems. See lines 915-917.
Revised requirement 101-6-b to report the type and quantity of natural resources exploited
in two requirements, separating out the exploitation of wild species from the exploitation ofwater resources. See lines 918-921.
Removed the requirement to describe the processes used to monitor the direct drivers of
biodiversity loss.

Disclosure 101-7 Changes to the state of biodiversity
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Revised requirement 101-7-a to clarify that ecosystem type and size are to be reported forthe base year and ecosystem condition for the base year and the current reporting period.
See lines 1123-1127.
Changed the requirement to report the name and extinction risk of affected or potentiallyaffected species to a reporting option. This can be used for the recommendation to report
information on affected or potentially affected species. See lines 1235-1244.
Removed the requirement to report the condition of ecosystems that are or could be affectedby suppliers’ activities.
Clarified in the guidance that it may not always be possible to attribute how much of thechange in the state of biodiversity is due to a specific organization but that the information
reported helps to understand the organization’s impacts on biodiversity and can inform the
management of these impacts. See lines 1138-1143.
Clarified the guidance on how to report baseline information and ecosystem condition. Seelines 1164-1167 and lines 1195-1216.

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Disclosure 101-8 Ecosystem services

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Glossary

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Appendix

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Revised the disclosure to focus on reporting the ecosystem services that are or could be
affected as a result of the organization’s most significant impacts, rather than reporting thesignificant ecosystem services. See lines 1263-1264.
Removed the requirement to report the ecosystem services and beneficiaries that are or
could be affected by suppliers’ activities.
Added a recommendation to describe the approach used to identify the ecosystem services
reported and guidance on how to identify ecosystem services. See lines 1304-1305 andlines 1305-1312.

Removed the term ‘natural ecosystem conversion’ that was proposed in the Biodiversity
Standard exposure draft. The term is defined in the guidance instead. See lines 1017-1020.

Added tables to provide additional guidance to Disclosures 101-4, 101-5, and 101-7. See
Table 1 and Table 2 in the Appendix.
Consolidated template tables to present information reported under Disclosures 101-5, 1016, 101-7, and 101-8. See Table 3 and Table 4 in the Appendix.

Other editorial revisions have been made to the text to improve clarity and consistency with the GRI
Style Guide.

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GRI 101: Biodiversity 2024

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EFFECTIVE DATE: 1 January 2026

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TOPIC STANDARD

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GRI 101: Biodiversity 2024

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TOPIC STANDARD

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Effective Date

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This Standard is effective for reports or other materials published on or after 1 January 2026.

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Responsibility

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This Standard is issued by the Global Sustainability Standards Board (GSSB). Any feedback on the
GRI Standards can be submitted to gssbsecretariat@globalreporting.org for the consideration of the
GSSB.

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Due Process

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This Standard was developed in the public interest and in accordance with the requirements of the
GSSB Due Process Protocol. It has been developed using multi-stakeholder expertise, and withregard to authoritative intergovernmental instruments and widely held expectations of organizations
relating to social, environmental, and economic responsibilities.

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Legal Liability

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This document, designed to promote sustainability reporting, has been developed by the Global
Sustainability Standards Board (GSSB) through a unique multi-stakeholder consultative process
involving representatives from organizations and report information users from around the world.
While the GRI Board of Directors and GSSB encourage the use of the GRI Sustainability ReportingStandards (GRI Standards) and related Interpretations by all organizations, the preparation andpublication of reports based fully or partially on the GRI Standards and related Interpretations are thefull responsibility of those producing them. Neither the GRI Board of Directors, GSSB, nor Stichting
Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages
resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the
preparation of reports, or the use of reports based on the GRI Standards and related Interpretations.

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Copyright and trademark notice

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This document is copyright-protected by Stichting Global Reporting Initiative (GRI). The reproduction
and distribution of this document for information and/or use in preparing a sustainability report ispermitted without prior permission from GRI. However, neither this document nor any extract from it
may be reproduced, stored, translated, or transferred in any form or by any means (electronic,
mechanical, photocopied, recorded, or otherwise) for any other purpose without prior written
permission from GRI.

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Global Reporting Initiative, GRI and logo, GSSB and logo, and GRI Sustainability ReportingStandards (GRI Standards) and logo are trademarks of Stichting Global Reporting Initiative.

153© 2024 GRI. All rights reserved.

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ISBN 978-90-8866-NNN-N

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Content

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Introduction ......................................................................................................................................... 8157

Background on the topic ....................................................................................................................... 8

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System of GRI Standards ..................................................................................................................... 8

159

Using this Standard ............................................................................................................................. 10160

1. Topic management disclosures .................................................................................................. 11161

Disclosure 101-1 Policies to halt and reverse biodiversity loss .......................................................... 11162

Disclosure 101-2 Management of biodiversity impacts ...................................................................... 13163

Disclosure 101-3 Access and benefit-sharing..................................................................................... 18164

2. Topic disclosures ..................................................................................................................... 20165

Disclosure 101-4 Identification of biodiversity impacts ....................................................................... 20

166

Disclosure 101-5 Locations with biodiversity impacts ......................................................................... 24

167

Disclosure 101-6 Direct drivers of biodiversity loss ............................................................................ 27

168

Disclosure 101-7 Changes to the state of biodiversity ........................................................................ 32

169

Disclosure 101-8 Ecosystem services ................................................................................................ 35

170

Glossary ............................................................................................................................................. 37

171

Bibliography ...................................................................................................................................... 42

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Appendix ............................................................................................................................................ 46

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Introduction

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GRI 101: Biodiversity 2024 contains disclosures for organizations to report information about theirbiodiversity-related impacts, and how they manage these impacts.

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The Standard is structured as follows:

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Section 1 contains three disclosures, which provide information about how the organization
manages its biodiversity-related impacts.

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Section 2 contains five disclosures, which provide information about the organization’s
biodiversity-related impacts.

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The Glossary contains defined terms with a specific meaning when used in the GRI
Standards. The terms are underlined in the text of the GRI Standards and linked to thedefinitions.

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The Bibliography lists authoritative intergovernmental instruments and additional referencesused in developing this Standard, as well as resources that the organization can consult.

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The rest of the Introduction section provides a background on the topic, an overview of the system of
GRI Standards and further information on using this Standard.

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Background on the topic

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This Standard addresses the topic of biodiversity.

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Biodiversity encompasses the variability of organisms living in terrestrial, marine, and aquatic
ecosystems, as well as the ecological complexes they form. It comprises the genetic diversity within
species, the variety of species in an area, and the distinct features of entire ecosystems. Biodiversity
is an essential characteristic of nature, which comprises all living and non-living elements on Earth.

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The activities of an organization can exacerbate the direct drivers of biodiversity loss, such as landand sea use change, exploitation of natural resources, climate change, pollution, and theintroduction of invasive alien species. Direct drivers have impacts on species and ecosystems while
affecting people who rely on ecosystem services for their livelihood.

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An organization can have impacts on biodiversity through its activities, the activities of its business
relationships, or a combination of both. These impacts can also extend beyond the geographic
locations of the organization’s activities.

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The Kunming-Montreal Global Biodiversity Framework of the Convention on Biological Diversity sets
goals and targets to halt and reverse the continued loss of biodiversity. The UN adopted theSustainable Development Goals (SDG) as part of the 2030 Agenda for Sustainable Development.
These goals include key targets for halting biodiversity loss and promoting the sustainable use ofnatural resources under SDG 14: Life below water and SDG 15: Life on land.

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See references [2] and [3] Bibliography.

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System of GRI Standards

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This Standard is part of the GRI Sustainability Reporting Standards (GRI Standards). The GRI
Standards enable an organization to report information about its most significant impacts on theeconomy, environment, and people, including impacts on their human rights, and how it manages
these impacts.

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The GRI Standards are structured as a system of interrelated standards that are organized into threeseries: GRI Universal Standards, GRI Sector Standards, and GRI Topic Standards (see Figure 1 inthis Standard).

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Universal Standards: GRI 1, GRI 2 and GRI 3

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GRI 1: Foundation 2021 specifies the requirements that the organization must comply with to reportin accordance with the GRI Standards. The organization begins using the GRI Standards by
consulting GRI 1.

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GRI 2: General Disclosures 2021 contains disclosures that the organization uses to provide
information about its reporting practices and other organizational details, such as its activities,
governance, and policies.

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GRI 3: Material Topics 2021 provides guidance on how to determine material topics. It also contains
disclosures that the organization uses to report information about its process of determining material
topics, its list of material topics, and how it manages each topic.

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Sector Standards

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The Sector Standards provide information for organizations about their likely material topics. The
organization uses the Sector Standards that apply to its sectors when determining its material topics
and when determining what to report for each material topic.

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Topic Standards

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The Topic Standards contain disclosures that the organization uses to report information about its
impacts in relation to particular topics. The organization uses the Topic Standards according to thelist of material topics it has determined using GRI 3.

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Figure 1. GRI Standards: Universal, Sector and Topic Standards

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Using this Standard

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This Standard can be used by any organization – regardless of size, type, sector, geographic
location, or reporting experience – to report information about its biodiversity-related impacts. In
addition to this Standard, disclosures that relate to this topic can be found in GRI 303: Water andEffluents 2018, GRI 305: Emissions 2016, GRI 306: Effluents and Waste 2016 (Disclosure 306-3
Significant spills), GRI 411: Rights of Indigenous Peoples 2016, and GRI 413: Local Communities
2016.

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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:

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Disclosure 3-3 in GRI 3: Material Topics 2021.

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Any disclosures from this Topic Standard that are relevant to the organization’s biodiversityrelated impacts (Disclosure 101-1 through Disclosure 101-8).

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See Requirements 4 and 5 in GRI 1: Foundation 2021.

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Reasons for omission are permitted for these disclosures.

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If the organization cannot comply with a disclosure or with a requirement in a disclosure (e.g.,
because the required information is confidential or subject to legal prohibitions), the organization isrequired to specify the disclosure or the requirement it cannot comply with, and provide a reason foromission together with an explanation in the GRI content index. See Requirement 6 in GRI 1 formore information on reasons for omission.

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If the 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. The organization can explain the reasons for not having
this item, or describe any plans to develop it. The disclosure does not require the organization to
implement the item (e.g., developing a policy), but to report that the item does not exist.

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If the organization intends to publish a standalone sustainability report, it does not need to repeat
information that it has already reported publicly elsewhere, such as on web pages or in its annual
report. In such a case, the organization can report a required disclosure by providing a reference in
the GRI content index as to where this information can be found (e.g., by providing a link to the web
page or citing the page in the annual report where the information has been published).

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Requirements, guidance and defined terms

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The following apply throughout this Standard:

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Requirements are presented in bold font and indicated by the word 'shall'. An organization mustcomply with requirements to report in accordance with the GRI Standards.

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Requirements may be accompanied by guidance.

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Guidance includes background information, explanations, and examples to help the organization
better understand the requirements. The organization is not required to comply with guidance.

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The Standards may also include recommendations. These are cases where a particular course ofaction is encouraged but not required.

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The word ‘should’ indicates a recommendation, and the word ‘can’ indicates a possibility or option.

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Defined terms are underlined in the text of the GRI Standards and linked to their definitions in the
Glossary. The organization is required to apply the definitions in the Glossary.

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1. Topic management disclosures

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An organization reporting in accordance with the GRI Standards is required to report how it manages
each of its material topics.

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An organization that has determined biodiversity to be a material topic is required to report how it
manages the topic using Disclosure 3-3 in GRI 3: Material Topics 2021. The organization is also
required to report any disclosures from this section (Disclosure 101-1 through Disclosure 101-3) thatare relevant to its biodiversity-related impacts.

282This section is therefore designed to supplement – and not replace – Disclosure 3-3 in GRI 3.

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Disclosure 101-1 Policies to halt and reverse
biodiversity loss

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REQUIREMENTS

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The organization shall:

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a. describe its policies or commitments to halt and reverse biodiversity loss, and how these
are informed by the 2050 Goals and 2030 Targets in the Kunming-Montreal Global
Biodiversity Framework;

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b. report the extent to which these policies or commitments apply to the organization’s
activities and to its business relationships;

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c. report the goals and targets to halt and reverse biodiversity loss, whether they are
informed by scientific consensus, the base year, and the indicators used to evaluate
progress.

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GUIDANCE

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The Convention on Biological Diversity adopted the Kunming-Montreal Global Biodiversity
Framework (hereafter the Global Biodiversity Framework). The Global Biodiversity Framework laysout its 2050 vision of a world ‘living in harmony with nature’ where ‘biodiversity is valued, conserved,
restored and wisely used, maintaining ecosystem services, sustaining a healthy planet anddelivering benefits essential for all people’.

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The Global Biodiversity Framework recognizes the need to reduce or reverse the drivers of
biodiversity loss. The framework proposes the 2050 Goals, together with the related 2030 Targets.
The goals with the related targets are designed to stimulate efforts in three key areas:

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reducing the threats to biodiversity;
meeting people’s needs through sustainable use and benefit-sharing; andproviding tools and solutions for implementing and integrating practices that conserve andsustainably use biodiversity.

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See reference [3] in the Bibliography.

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Guidance to 101-1-a

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The organization can provide a high-level description of its policies or commitments to halt andreverse biodiversity loss. For example, the organization can describe that it has implemented apolicy in line with Target 5 of the Global Biodiversity Framework to source from suppliers that takeappropriate measures to prevent exporting species that are alien and invasive to the buying country.

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If the policies or commitments to halt and reverse biodiversity loss are not informed by the 2050
Goals and 2030 Targets in the Global Biodiversity Framework, a brief statement of this fact issufficient to comply with the requirement. The organization can explain if it intends to do so and, if
so, by which timeframe.

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If the organization has described its policies or commitments to halt and reverse biodiversity loss
under Disclosure 2-23 in GRI 2: General Disclosures 2021 or under 3-3-c in GRI 3: Material Topics

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2021, it can provide a reference to this information under 101-1-a and does not need to repeat the
information.

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Guidance to 101-1-b

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If the policies or commitments apply to all of the organization’s activities and business relationships
equally, a brief statement of this fact is sufficient to comply with the requirement.

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If the policies or commitments apply to only some of the organization’s activities (e.g., they apply
only to entities located in certain countries or to certain subsidiaries) or to some of its business
relationships (e.g., they apply only to suppliers), then the organization should report to which
activities and business relationships the policies or commitments apply. It can also explain why thepolicies or commitments are limited to these activities and business relationships.

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The organization should also explain whether its business relationships are obligated to abide by thepolicies or commitments, or are encouraged (but not obligated) to do so. When its business
relationships are encouraged to abide by the policies or commitments, the organization can describe
how it encourages adoption and what incentives or support it provides.

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Guidance to 101-1-c

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To halt and reverse biodiversity loss, the organization may have goals and targets to achieve net
positive impact, no net loss and net gain of biodiversity, or to contribute to nature positive goals. In
such a case, the organization should explain how it has defined these concepts and list the sources
used to inform its definition.

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When reporting on goals and targets, the organization should report how the goals and targets are
set. For example, it can use the Science Based Targets Network (SBTN) Target-Setting Tools andGuidance [39] or the SBTN and the Taskforce on Nature-related Financial Disclosures (TNFD)
Guidance for corporates on science-based targets for nature [40].

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The organization should report how scientific consensus informed its goals and targets. For
example, it can use national biodiversity strategies and action plans developed in the context of theConvention on Biological Diversity, or independent assessments of the ecological status of an area.

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The organization should also report the baseline for the goals and targets and the timeline forachieving the goals and targets.

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When reporting progress toward the goals and targets and assessing if the progress is satisfactory,
the organization can, for example, report that it sourced 60% of deforestation-free products in 2023.
It can further report that it is on track to achieve its target of sourcing 100% deforestation-free
products by 31 December 2030.

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See reference [39] and [40] in the Bibliography.

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Disclosure 101-2 Management of biodiversity
impacts

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REQUIREMENTS

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The organization shall:

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a. report how it applies the mitigation hierarchy by describing:

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i.

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ii. actions taken to minimize negative impacts on biodiversity that were not avoided;

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iii. actions taken to restore and rehabilitate affected ecosystems, including the goals of
the restoration and rehabilitation, and how stakeholders are engaged throughout therestoration and rehabilitation actions;363

iv. actions taken to offset residual negative impacts on biodiversity;364

v. transformative actions taken and additional conservation actions taken;

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actions taken to avoid negative impacts on biodiversity;b. with reference to 101-2-a-iii, report for each operational site with the most significant
impacts on biodiversity:

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i.

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ii. the size in hectares of the area restored or rehabilitated;369

the size in hectares of the area under restoration or rehabilitation;c. with reference to 101-2-a-iv, report for each offset:

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i.

the goals;

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ii. the geographic location;

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iii. whether and how principles of good offset practices are met;

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iv. whether and how the offsets are certified or verified by a third party;

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d. list which of its operational sites with the most significant impacts on biodiversity have a
biodiversity management plan and explain why the other operational sites do not have amanagement plan;

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e. describe how it enhances synergies and reduces trade-offs between actions taken to
manage its biodiversity and climate change impacts;

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f.

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GUIDANCE

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This disclosure provides information on the actions taken by the organization to manage its mostsignificant impacts on biodiversity, including impacts in its supply chain. This disclosure covers themost significant impacts at the operational sites and for the products and services in the supply
chain identified under Disclosure 101-4. The organization can manage its negative impacts bymanaging the contribution to the direct drivers of biodiversity loss reported under Disclosure 101-6(e.g., avoid pollution or minimize greenhouse gas emissions). The organization should also reportactions taken to manage impacts downstream in its value chain.

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Organizations are expected to apply the mitigation hierarchy to manage their negative impacts on
biodiversity and ecosystem services. The mitigation hierarchy consists of steps, including avoidance,
minimization, restoration and rehabilitation, and offset. An organization should prioritize actions to
avoid negative impacts and minimize those impacts when avoidance is not possible. Restoration andrehabilitation measures should be implemented when negative impacts cannot be avoided orminimized. After applying all other measures, offsetting measures can also be applied to residual
negative impacts to achieve no net loss or net gain. Building on the mitigation hierarchy, the Science
Based Targets Network (SBTN) Initial Guidance for Business [37] includes an additional step tocover transformative actions, which aim to change the socio-economic systems in which

describe how it ensures that the actions taken to manage its impacts on biodiversity
avoid and minimize negative impacts and maximize positive impacts for stakeholders.

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organizations are embedded. Additional conservation actions can be taken to create a positive
impact on biodiversity beyond the management of the organization’s negative impacts.

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For more information on the mitigation hierarchy, see the Cross Sector Biodiversity Initiative (CSBI),
A cross-sector guide for implementing the Mitigation Hierarchy [15] and the International FinanceCorporation (IFC), Performance Standard 6: Biodiversity Conservation and Sustainable
Management of Living Natural Resources [25].

404
405

This disclosure covers actions taken at an operational site level and at the organizational level (e.g.,a ban on sourcing a certain product across the entire organization).

406
407
408
409
410
411
412
413

The organization should describe the traceability mechanisms it uses to identify the origin of
products and entities in its supply chain. The organization should also describe actions taken to
improve traceability. The organization should explain whether it sources products certified by a third
party and specify the certification schemes or standards used. Third-party certification can provide
information on whether the products sourced adhere to sustainable management practices. The
organization should explain how these certification schemes or standards help manage impacts on
biodiversity, as they use different criteria related to biodiversity conservation. The organization canalso report the percentage of certified products sourced.

414
415
416

The organization should describe how it works with its suppliers to manage their negative impacts on
biodiversity, for example, by providing them with financial or technical support to change theirpractices.

417
418
419
420
421
422
423
424
425
426

The organization should describe how it works with other organizations and stakeholders to manage
cumulative impacts. For example, an organization can describe how it works with otherorganizations and the local community to reduce their combined water withdrawal to mitigate thenegative impact on biodiversity. The organization’s activities may facilitate other organizations andstakeholders to cause impacts on biodiversity. In such a case, the organization should describe how
it works with other organizations and stakeholders to manage these impacts. For example, consider
an organization that has constructed an access road to a new operational site. This access road also
becomes a pathway to previously inaccessible areas for individuals engaged in hunting. In thisexample, the organization can describe how it works with the government to limit the use of this
road.

427
428

Where applicable, the organization should also describe actions taken to ensure the conservationand sustainable use of marine resources in areas beyond national jurisdictions.

429

See references [9], [15], [25] and [37] in the Bibliography.

430

Guidance to 101-2-a-i

431
432
433
434
435
436
437

Avoidance actions aim to anticipate and prevent negative impacts on biodiversity before actions or
decisions leading to such impacts are taken. Impacts can be avoided by finding alternative locations
for the activities (e.g., relocating the operational site), changing the timing of the activities (e.g.,timing activities when they do not interfere with a species' breeding or migration), or by deciding not
to undertake activities when they generate irremediable biodiversity losses (e.g., deciding against
expanding the operational site). Organizations are expected to prioritize avoidance as the primarystep in the mitigation hierarchy.

438
439
440

The organization should explain if it avoids activities in or near ecologically sensitive areas, such asprotected areas and Key Biodiversity Areas. See Disclosure 101-5 and Table 1 in the Appendix for
more information on ecologically sensitive areas.

441

See references [7] and [15] in the Bibliography.

442

Guidance to 101-2-a-ii

443
444
445

Actions taken to minimize negative impacts on biodiversity aim to reduce the duration, intensity, andextent of impacts that cannot be completely avoided. The organization should explain why the
impacts could not be avoided.

446
447
448

Examples of minimization measures include preventing the spread of invasive alien species,
designing ecological corridors to minimize ecosystem fragmentation, or locating operational sites toareas that are less sensitive to an organization’s activities.

Page 14 of 52

449

See references [11], [15] and [25] in the Bibliography.

450

Guidance to 101-2-a-iii

451
452
453
454
455
456
457
458

This requirement covers the actions taken to restore or rehabilitate ecosystems that are affected by
the organization’s activities. Actions taken outside of the area affected by the organization’s activities
are reported as offsets under 101-2-a-iv or as additional conservation actions under 101-2-a-v.
Restoration is the process of assisting the recovery of an ecosystem that has been degraded,
damaged, or destroyed. Rehabilitation is the process of stabilizing the terrain, ensuring public safety,
enhancing aesthetics, and restoring the land to a purpose deemed useful within the regional context.
Actions taken to restore and rehabilitate affected ecosystems aim to return the environment to its
original state or to a state where it has a healthy and functioning ecosystem.

459
460
461
462
463

The organization should specify if the restoration and rehabilitation actions are implemented while
the organization's activities are ongoing or after the activities have ended (e.g., restoration actions
taken after the closure of an operational site). The organization should also report the stage of its
restoration and rehabilitation actions. Examples of stages of restoration and rehabilitation are as
follows:

464
465
466
467

•
•
•
•

planning and design;
implementation;
monitoring, documentation, evaluation, and reporting;ongoing activities and maintenance.

468
469

The UN Decade on Ecosystem Restoration has identified principles that detail best practices forrestoring degraded land, freshwater, and marine ecosystems.

470
471
472

The organization should provide information on the species and ecosystems targeted through therestoration and rehabilitation actions. The organization should also explain how these actions
support species recovery.

473
474
475
476
477
478
479
480

When reporting on the goals of the restoration and rehabilitation, the organization can report to what
extent the actions are proportional, viable, and measurable. ‘Proportional’ means that the areatargeted for restoration or rehabilitation is equivalent in size to the area that has been affected.
‘Viable’ means that no known constraints can hinder the successful implementation of the restoration
or rehabilitation in the short, medium, and long term, and the set goals are attainable based on thecurrent ecological assessment results. An example of short, medium and long term restoration andrehabilitation is that the land ownership is not limited in time. ’Measurable’ means that objectives
have been defined and are regularly monitored.

481
482

Stakeholder engagement can include co-design, co-management, co-governance, and regular andinclusive reporting and communication of activities.

483
484
485
486

Organizations are expected to obtain free, prior, and informed consent (FPIC) before and throughout
restoration and rehabilitation activities that could have impacts on land or resources that Indigenous
Peoples use or own. Organizations are also expected to seek FPIC when restoration andrehabilitation activities have impacts on land or resources that local communities use or own.

487

See references [8], [9] and [17] in the Bibliography.

488

Guidance to 101-2-a-iv

489
490
491

Offsets are management interventions in areas not affected by the organization’s activities. These
can include the restoration or rehabilitation of degraded ecosystems or actions taken to halt andreverse biodiversity loss.

492
493

The organization should report the types of offsets used. Examples of biodiversity offsets include
averted loss, restoration, and one-off offsets.

494
495
496

The organization should report the phases that the offset projects are in, for example, design,
implementation, or completion. It should also report the delivery deadlines and the conservation
goals.

497
498
499

The organization should also report the co-benefits and trade-offs associated with the offsets, andhow those trade-offs are managed. Examples of co-benefits include the capture and storage ofcarbon and social or cultural benefits. An example of a trade-off would be replacing non-native trees

Page 15 of 52

500
501

with native trees, while the local community preferred the non-native species for the purpose of
firewood.

502

See reference [55] in the Bibliography.

503

Guidance to 101-2-a-v

504
505
506
507
508
509
510

Transformative actions contribute to systemic change inside and outside the organization’s value
chain to generate positive impacts on biodiversity. They address the drivers of biodiversity loss
through technological, economic, institutional, and social factors, emphasizing the importance ofunderlying values and behavioral changes. Transformative actions can happen before, during, andafter other avoidance, minimization, restoration and rehabilitation, and offset actions. Transformative
actions include actions taken with third parties (e.g., experts, governments, local communities), andactions that enable other organizations to generate positive impacts on biodiversity.

511
512
513
514

The organization can describe how it ensures that its business model is compatible with thetransition to halt and reverse biodiversity loss or the steps taken to transition to a circular economy.
The organization can also describe actions that advance the sustainable use of biodiversity, forexample, promoting farming practices that support biodiversity.

515
516
517
518
519

Additional conservation actions aim to have a positive impact on biodiversity and should not be used
to manage the organization’s negative impacts. They include actions taken to conserve or restore
biodiversity in collaboration with third parties, such as scientific experts, non-governmentalorganizations, or local communities. For example, joint research projects, technical and scientificcooperation, capacity-building, training, or knowledge sharing.

520

See reference [37] in the Bibliography.

521

Guidance to 101-2-b

522
523
524
525
526
527
528
529

Requirement 101-2-b provides information about the size of the area under restoration or
rehabilitation and the size of the area restored or rehabilitated for each operational site with the mostsignificant impacts on biodiversity. The operational sites with the most significant impacts are thosereported under 101-5-a. This information can be compared to the size of the ecosystem affected by
the organization’s activities reported under 101-7-a-ii. It can also be compared to the size of theoperational site reported under 101-5-a. These comparisons provide insight into how much of theaffected area is under restoration and rehabilitation and how much has been restored andrehabilitated.

530

See references [15] and [25] in the Bibliography.

531

Guidance to 101-2-c-i

532
533
534

An offset aims to deliver or contribute to no net loss or net gain goals for an operational site, aspecies, or other biodiversity features. The organization can report the delivered outcomes in thecase an offset has been finalized.

535
536
537

The organization should report how the goal to achieve no net loss or net gain is demonstrated andverified. The organization should provide information on the species and ecosystems targetedthrough the actions to offset its residual negative impacts.

538
539
540

The organization can also report the residual negative impacts of its activities. It can apply a no net
loss and loss-gain calculation as described in the Business and Biodiversity Offset Program (BBOP)
Resource Paper: No Net Loss and Loss-Gain Calculations in Biodiversity Offsets [10].

541

See references [10], [15] and [55] in the Bibliography.

542

Guidance to 101-2-c-iii

543
544
545
546
547
548

The organization should explain whether it identifies, designs, and manages offsets according toapplicable national legislation or principles of good offset practices, such as the BBOP Standard on
Biodiversity Offsets [11] or the International Union for Conservation of Nature (IUCN) Policy on
Biodiversity Offsets [27]. The Organisation for Economic Cooperation and Development (OECD),
Biodiversity Offsets: Effective Design and Implementation [33] also provides lessons learned andinsights on good practices, such as additionality, ecological equivalence, and permanence.

Page 16 of 52

549
550
551
552
553
554

‘Additionality’ is a property of a biodiversity offset, where the conservation outcomes aredemonstrably new and additional and would not have resulted without the offset (e.g., weed control
measures required by legislation cannot contribute to an offset). As no two areas are ecologically
identical, ‘ecological equivalence’ means that the biodiversity gains from the offset must be
equivalent to the residual impacts. ‘Permanence’ means that the offsets must provide biodiversity
gains that correspond to the duration of the biodiversity loss from the residual impacts.

555

See references [11], [27] and [33] in the Bibliography.

556

Guidance to 101-2-d

557
558
559

Requirement 101-2-d provides information about which operational sites with the most significant
impacts on biodiversity have a biodiversity management plan. The operational sites with the mostsignificant impacts are those reported under 101-5-a.

560
561
562
563

A biodiversity management plan describes how the actions to manage biodiversity impacts are
implemented within a particular operational site. It includes a monitoring plan, a time schedule,
milestones, and targets. The plans to manage biodiversity impacts may be integrated into broadersite environmental management plans.

564

Guidance to 101-2-e

565
566
567
568
569

Synergies include actions taken to protect biodiversity that contribute to climate change mitigation or
adaptation. Actions can also improve the capacity of species or ecosystems to adapt to unavoidable
climate change impacts. For example, planting mangroves can protect biodiversity by increasing thewildlife population and contribute to climate change mitigation and adaptation by capturing andstoring carbon and controlling floods.

570
571
572
573
574

In contrast, trade-offs include climate change mitigation or adaptation actions that result in
biodiversity loss. For example, foresting an area with non-native species may contribute to climatechange mitigation and adaptation by absorbing greenhouse gases and controlling erosion. However,it may also result in the loss of biodiversity and ecosystem services that flow from the affectedecosystems.

575
576
577

If the organization does not enhance synergies or reduce trade-offs between actions taken to
manage its biodiversity and climate change impacts, a brief statement of this fact is sufficient tocomply with the requirement.

578

Guidance to 101-2-f

579
580
581

Actions taken to manage impacts on biodiversity may lead to negative impacts on stakeholders. For
example, when an organization’s offset measures form a new protected area restricting the local
community from using the area and accessing natural resources.

582
583
584
585
586
587
588
589
590
591

The organization should report which stakeholders are affected or potentially affected and explain
how it identifies, addresses, and monitors the negative and positive impacts on stakeholders. The
organization should explain how it engages with stakeholders to identify and avoid negative impacts
that are considered unacceptable and cannot be mitigated or compensated for. It should also
describe the actions taken to achieve equitable social outcomes. For example, a privately owned
protected area invests part of its revenue from tourism in local energy and healthcare projects, but it
restricts local communities from utilizing the land for agricultural purposes. The organization should
also explain how it engages with stakeholders and describe any conflict resolution or grievancemechanisms it has implemented. For more information on good practice principles to generate
positive social outcomes while mitigating biodiversity impacts, see reference [8] in the Bibliography.

Page 17 of 52

592

Disclosure 101-3 Access and benefit-sharing

593

REQUIREMENTS594

The organization shall:

595
596

a. describe the process to ensure compliance with access and benefit-sharing regulations
and measures;

597
598

b. describe voluntary actions taken to advance access and benefit-sharing that are
additional to legal obligations or when there are no regulations and measures.

599

GUIDANCE

600
601
602
603
604
605
606

This disclosure provides information on how the organization complies with access and benefitsharing (ABS) regulations and measures regarding access genetic resources and associatedtraditional knowledge held by Indigenous Peoples and local communities. These regulations andmeasures also establish the rules on fair and equitable benefit-sharing arising from the utilization ofgenetic resources and the associated traditional knowledge. It also provides information on thevoluntary actions taken by the organization to advance access and fair and equitable benefitsharing.

607
608
609
610
611

This disclosure is relevant for organizations that use genetic resources to conduct research anddevelopment on the genetic or biochemical composition of resources, including through theapplication of biotechnology. It also applies to organizations that use traditional knowledge
associated with genetic resources. These organizations are active in cosmetics, pharmaceuticals,
and agriculture, among other sectors.

612
613
614
615

The fair and equitable sharing of benefits arising from the utilization of genetic resources is one ofthe objectives of the Convention on Biological Diversity’s. The Nagoya Protocol on Access to
Genetic Resources and the Fair and Equitable Sharing of Benefits Arising from their Utilization(hereafter the Nagoya Protocol) further advances this objective.

616
617
618
619

The organization can consult the ABS Clearing-House [13] for more information on ABS. The
platform intends to provide information on national regulations and measures for accessing genetic
resources and associated traditional knowledge. In addition, national focal points might beestablished to provide information on ABS on the national level.

620
621
622

When countries lack ABS regulations and measures, an organization can still take action to share
the benefits arising from its use of genetic resources and associated traditional knowledge fairly andequitably. These actions are referred to as voluntary actions.

623
624
625
626
627
628
629
630

The Nagoya Protocol does not cover ABS of genetic resources and associated traditional knowledge
found in areas of the sea that are beyond national jurisdiction. Under the UN Convention on the Lawof the Sea an agreement has been adopted to conserve and sustain marine biological diversity inareas beyond national jurisdiction. This agreement covers access and benefit-sharing of marine
genetic resources, including the digital genetic sequence information of resources located in areas
beyond national jurisdiction. If an organization has activities on the sea beyond national jurisdiction,
it can report if it implements processes and actions to ensure access and fair and equitable benefit
sharing of marine genetic resources.

631

See references [1], [2], [4] and [13] in the Bibliography.

632

Guidance to 101-3-a

633

Where ABS regulations and measures apply, the organization should describe:

634
635
636
637
638
639
640
641

•
•
•

•

how it allocates responsibility to ensure compliance with ABS regulations and measuresacross different levels within the organization;
how the organization identifies which provider countries have access and benefit-sharing
regulations and measures;
how it integrates ABS regulations and measures into organizational strategies, operational
policies, and operational procedures; andwhat training the organization provides on implementing the ABS regulations andmeasures.

Page 18 of 52

642
643
644

When the organization has identified significant instances of non-compliance with laws andregulations related to ABS, these are reported under Disclosure 2-27 in GRI 2: General Disclosures
2021.

645

Guidance to 101-3-b

646
647
648
649
650

Examples of voluntary actions include joint research projects, training, or knowledge sharing related
to using genetic resources or associated traditional knowledge in research and innovation. The ABS
Clearing-House [13] includes examples of good practices, codes of conduct, guidelines, andstandards. The United Nations (UN), Nagoya Protocol [4] lists examples of monetary and nonmonetary benefits, which can inform the organization’s voluntary actions.

651
652

The organization can report how engagement with stakeholders, particularly Indigenous Peoples
and local communities, has informed its voluntary actions.

653
654

If the organization has not taken any voluntary actions to advance access and fair and equitablebenefit-sharing, a brief statement of this fact is sufficient to comply with the requirement.

655

See references [4] and [13] in the Bibliography.

Page 19 of 52

656

2. Topic disclosures

657
658
659

An organization reporting in accordance with the GRI Standards is required to report any disclosuresfrom this section (Disclosure 101-4 through Disclosure 101-8) that are relevant to its biodiversityrelated impacts.

661

Disclosure 101-4 Identification of biodiversity
impacts

662

REQUIREMENTS

663

The organization shall:

664
665
666

a. explain how it has determined which of its operational sites and which products andservices in its supply chain have the most significant actual and potential impacts on
biodiversity.

667

GUIDANCE

668
669
670
671
672
673
674

This disclosure enables the organization to explain how it has determined which of its operationalsites and which products and services in its supply chain have the most significant actual andpotential impacts on biodiversity. It covers products and services from suppliers throughout theorganization’s supply chain, including from suppliers beyond the first tier. This provides anunderstanding of where in the supply chain, potentially many tiers removed from the organization,
the most significant impacts on biodiversity are. The organization can additionally report the
information for entities downstream in its value chain.

675
676
677
678
679
680
681
682

The activities undertaken by the organization in its operational sites can have impacts on
biodiversity. Operational sites include sites owned, leased, or managed by the organization andlocations where it conducts its activities. Examples are a mining site owned by an organization or afishing ground where an organization operates. Operational sites also include those for which future
operations have been announced but not yet started, as well as those no longer active. Examples
are a mining site owned by an organization or a fishing ground where an organization operates.
Operational sites include subsurface infrastructures under the land or seabed surface, such as
underground mining tunnels, cables, and pipelines.

683
684
685
686
687
688

The organization may also be involved with negative impacts on biodiversity as a result of its
business relationships with suppliers. Suppliers are entities upstream from the organization, which
provide products or services used to develop the organization’s own products or services. The
activities undertaken by the suppliers to develop their products or services can have impacts on
biodiversity. Suppliers that provide products to the organization can provide raw materials, semimanufactured goods, or final products.

689

Guidance to 101-4-a

690
691
692
693

The organization should describe the methods used and the assumptions made to determine whichof its operational sites and which products and services in its supply chain have the most significant
actual and potential impacts on biodiversity. See Box 1 for more information on how to identify themost significant impacts on biodiversity.

694
695
696
697
698
699
700

It is up to the organization to set the threshold to determine which operational sites and which
products and services in its supply chain have the most significant impacts on biodiversity. For
example, the organization can determine that all of its operational sites have the most significant
impacts on biodiversity, except for its headquarters. An organization that sources many products orservices can determine to prioritize the products or services in its supply chain that are likely to havethe most significant impacts on biodiversity and of which it sources a high volume or on which it
spends a large amount.

701
702

The organization should describe any limitations or exclusions, for example, whether it has excluded
certain parts of its supply chain when identifying the impacts.

660

Page 20 of 52

703
704

The organization should describe the sources and the evidence it has used to identify the impacts. It
should also explain whether and how it engages with stakeholders to identify impacts on biodiversity.

705
706
707

The organization should explain which information draws on primary, secondary, or modeled data.
When reporting secondary or modeled data, the organization should report which datasets it has
used and if it plans to improve the accuracy of data.

708

Box 1. Most significant impacts on biodiversity

709

Locating where impacts are most likely to be present and significant

710

Scoping

711
712
713
714
715
716
717
718

The organization should identify impacts on biodiversity across its operational sites, and products
and services in its supply chain. In some cases, the organization might be unable to identify actualand potential negative impacts across all its operational sites, and products and services in its
supply chain. This could be, for example, because the organization has diverse or multiple global
operations or because its supply chain comprises many entities. In such cases, the organization may
carry out an initial assessment or scoping exercise to identify general areas across its operationalsites and products and services in its supply chain (e.g., product lines, suppliers located in specificgeographic locations) where negative impacts are most likely to be present and significant.

719
720

Once the organization has conducted the initial assessment or scoping exercise, it can identify andassess actual and potential negative impacts for these general areas.

721
722
723
724

Activities undertaken by organizations lead to direct drivers of biodiversity loss (hereafter directdrivers). These direct drivers can in turn lead to impacts on biodiversity and related ecosystemservices. To identify which activities in its operations and supply chain are likely to have the mostsignificant impacts on biodiversity, the organization can use the following:

725
726
727
728

•

729
730
731

The organization can also prioritize products that are or contain threatened species listed in the
IUCN Red List of Threatened Species or species listed in the Convention on International Trade inEndangered Species of Wild Fauna and Flora (CITES) Appendices3.

732

Geographic location

733
734
735
736
737

Activities that occur in different geographic locations can have different impacts on biodiversity,
depending on factors such as the sensitivity of the local ecosystem, the presence of threatened
species, or people’s reliance on a natural resource. Information on the location of the organization’s
operational sites, and its suppliers’ activities and their proximity to ecologically sensitive areas, helps
understand where these activities could be particularly harmful to biodiversity.

738
739
740
741

The organization should assess which of its operational sites are in or near ecologically sensitive
areas. If the organization has information about the location of its suppliers, it can also assess whichof those suppliers are in or near ecologically sensitive areas. See Disclosure 101-5 and Table 1 in
the Appendix for more information on ecologically sensitive areas.

742
743

The organization can refer to the Scoping and Locate phase of the Taskforce on Nature-related
Financial Disclosures (TNFD) Guidance on the identification and assessment of nature-related•

The ENCORE tool and the SBTN Materiality Screening Tool 1 provide ratings of materiality fordirect drivers associated with different activities.
The SBTN High Impact Commodity List2 shows the direct drivers commonly associated with the
production of the high-impact commodities on the list.

1 The scores generated by the SBTN Materiality Screening Tool are calculated using the ENCORE impact

materiality database. The scores reflect a high-level understanding of impacts at a global or non-spatially
explicit level and are expressed as a sectoral average or typical impact profile of an organization in the given
sector.
2 SBTN defines high-impact commodities as raw and value-added materials used in economic activities that are

known to have material links to the key drivers of biodiversity loss, resource depletion, and ecosystemdegradation.
3 Species+ contains information on all species that are listed in the CITES Appendices [52].

Page 21 of 52

744
745

issues: The LEAP approach [41] for more guidance on locating where impacts are most likely to bepresent and significant.

746

Identification of the most significant impacts

747
748
749
750

To identify and assess the significance of its impacts on biodiversity, the organization should identify
and measure the direct drivers associated with the activities in its operations and its supply chain, as
well as identify and measure the changes to the state of biodiversity. It can also identify changes in
the provision of ecosystem services.

751
752
753
754

If no primary data is available, the organization can estimate the direct drivers and changes to thestate of biodiversity. The indicators in Disclosure 101-6 can be used to measure the direct drivers(e.g., the size of the natural ecosystem converted, or the quantity of the pollutants generated). See
Disclosures 101-7 for more information on changes to the state of biodiversity.

755
756
757

To determine which of the impacts are most significant, the organization should assess the severity
and likelihood of the impacts. The severity of a negative impact is determined by the following
characteristics:

758
759
760
761

•
•

762
763

Any of the three characteristics (scale, scope, and irremediable character) can make an impact
severe.

764
765
766
767
768
769
770

The contribution to the direct drivers, the proximity to ecologically sensitive areas, and the changes
to the state of biodiversity can make the severity and likelihood of an impact on biodiversity greater.
For example, when an operational site or supplier is in or near an ecologically sensitive area, it canincrease the likelihood of an impact on biodiversity. When an operational site or supplier is in or nearan ecosystem close to a tipping point, or where threatened species are present, it can increase theseverity of an impact on biodiversity, for example, because the impact would result in irremediable
harm.

771
772
773

See section 1 in GRI 3: Material Topics 2021 for more guidance on assessing the significance of
impacts. For more guidance on how to identify biodiversity impacts, the organization can use thefollowing sources:

774
775
776
777
778

•

779

Methodologies

780
781
782

Where possible, the organization should use primary data to identify its operational sites andproducts and services in its supply chain with the most significant impacts on biodiversity (e.g., using
data collected through field or supplier surveys or derived from satellite imagery).

783
784
785
786
787
788
789
790

The organization can use secondary or modeled data when primary data is unavailable (e.g., data
layers on ecosystem extent and condition, life cycle impact assessments). For example, theorganization can use secondary data to identify and measure changes to the state of biodiversity. Insuch a case, geospatial data layers can be overlaid with geographic location data to reflect the sizeand condition of ecosystems or identify species that may be present at specific sites. For example,
the WWF Biodiversity Risk Filter4 [57] provides information on the ecosystem condition in different
locations and the direct drivers most likely to be present and significant for an organization’s or its
suppliers’ activities.

•

•
•
•

Scale: how grave the impact is.
Scope: how widespread the impact is, for example, the number of species affected or the extent
of ecosystem damage.
Irremediable character: how hard it is to counteract or make good the resulting harm.

Aligning accounting approaches for nature (Align) Recommendations and implementation
guidance;
Natural Capital Protocol from the Natural Capital Coalition;
Science Based Targets Network (SBTN) Technical Guidance: Step 1: Assess;
The Evaluate phase of the TNFD LEAP approach.

4 The WWF Biodiversity Risk Filter includes over 50 global datasets on biodiversity, which provide information

on a sector’s potential contributions to direct drivers of biodiversity loss, proximity to ecologically sensitive
areas, and the state of biodiversity (species and ecosystems).

Page 22 of 52

791
792
793
794
795

Secondary data may be appropriate to gain initial information about an organization’s impacts on
biodiversity across its operational sites and products and services in its supply chain. Once theoperational sites and products and services in its supply chain with the most significant impacts havebeen identified, the organization may collect primary data for those operational sites and products
and services in its supply chain.

796
797

The organization should use precise locations to assess the proximity to ecologically sensitive areas
and to assess the changes to the state of biodiversity.

798
799
800
801
802

For products and services in its supply chain, the organization can use sourcing regions or countries
if it does not know the precise locations of its suppliers. The organization can also use life cycle
assessment tools, pressure or impact assessment tools, and global trade datasets to makeassumptions about likely locations, which are usually countries associated with its supply chain (e.g.,
the soy used in its products is likely to come from the United States, Brazil, or Argentina).

803
804
805

The organization can use the data it has collected on the direct drivers, the proximity to ecologicallysensitive areas, and the changes to the state of biodiversity to identify its impacts on biodiversity forreporting the information required under Disclosures 101-5 to 101-8.

806

See references [14], [20], [26], [32], [35], [36], [38], [41], [48], [49], [51] and [57] in the Bibliography.

Page 23 of 52

808

Disclosure 101-5 Locations with biodiversity
impacts

809

REQUIREMENTS

810

The organization shall:

811
812

a. report the location and size in hectares of its operational sites with the most significant
impacts on biodiversity;

813
814

b. for each operational site reported under 101-5-a, report whether it is in or near an
ecologically sensitive area, the distance to these areas, and whether these are:

807

815

i.

areas of biodiversity importance;

816

ii. areas of high ecosystem integrity;

817

iii. areas of rapid decline in ecosystem integrity;818

iv. areas of high physical water risks;819

v. areas important for the delivery of ecosystem service benefits to stakeholders;820

c. report the activities that take place in each operational site reported under 101-5-a;

821
822
823

d. report the products and services in its supply chain with the most significant impacts on
biodiversity and the countries or jurisdictions where the activities associated with theseproducts and services take place.

824

GUIDANCE

825
826
827
828
829
830

This disclosure provides information about the locations of the organization’s operational sites withthe most significant impacts on biodiversity. It also provides information on the location of theactivities associated with the products and services in its supply chain with the most significant
impacts on biodiversity. The operational sites and products and services with the most significant
impacts on biodiversity are identified under Disclosure 101-4. These operational sites and products
and services are the focus of Disclosure 101-2 and Disclosures 101-5 to 101-8 of this Standard.

831
832

If available, the organization can additionally report the information for entities downstream in its
value chain with the most significant impacts on biodiversity.

833
834

For an example of how to present information on requirements in Disclosure 101-5, see Tables 3
and 4 in the Appendix.

835

Guidance to 101-5-a

836
837
838
839

The organization should use polygon outlines or maps to report on the location of its operationalsites with the most significant impacts on biodiversity. A polygon is a geographic feature defined by aseries of grid references, points, or vertices connected to form an enclosed shape. If available, theorganization can also report the names and coordinates of its operational sites.

840
841
842
843

Providing the coordinates for the operational sites of transport and fishing activities may not be
possible. In these cases, the organization can report departure and arrival locations and transportroutes for transport activities. For fishing activities, it can report FAO major fishing areas andsubareas.

844

See reference [18] in the Bibliography.

845

Guidance to 101-5-b

846
847
848
849

The Taskforce on Nature-related Financial Disclosures (TNFD) defines ecologically sensitive areas
as areas of biodiversity importance, areas of high ecosystem integrity, areas of rapid decline inecosystem integrity, areas of high physical water risks, and areas important for the delivery of
ecosystem service benefits to stakeholders.

850
851

The organization can consult the criteria listed in Table 1 in the Appendix to identify ecologicallysensitive areas. An area is ecologically sensitive when it meets one or more criteria.

Page 24 of 52

852
853
854

For more guidance and examples of tools to identify ecologically sensitive areas, see the TNFD
Guidance on the identification and assessment of nature-related issues: The LEAP approach [41],pages 57-63.

855
856
857
858
859
860

An operational site is in an ecologically sensitive area when it is completely or partially located in theecologically sensitive area. An operational site is near an ecologically sensitive area when theecologically sensitive area falls within the area affected or potentially affected (sometimes referred toas the area of influence) or within the radius set by the organization. The organization can use aradius if it cannot identify the area affected or potentially affected by its activities. If the organization
uses a radius, it should explain this and report the distance of the radius used.

861
862

The organization is required to report the distance only in cases where the operational site is near an
ecologically sensitive area.

863
864

The organization should report the size in hectares of the ecologically sensitive areas within its
operational sites.

865
866

The organization can also report polygon outlines, or maps of the ecologically sensitive areas andoverlay them with the polygon outlines or maps of its operational sites.

867
868
869

The organization can also report the percentage of operational sites in or near ecologically sensitive
areas. This information provides a high-level understanding of the significance of biodiversity acrossthe organization’s operations.

870
871

The percentage of operational sites in or near ecologically sensitive areas is calculated using thefollowing formula:872

Number of operational sites in or near ecologically sensitive areas

873

x 100

874

Total number of operational sites

875

See references [18] and [41] in the Bibliography.

876

Guidance to 101-5-b-i

877

The organization should specify whether the areas of biodiversity importance are:

878
879
880
881
882

•
•
•
•
•

protected through legal or other effective means;scientifically recognized for their importance to biodiversity;
important for species;
important for ecosystems; orimportant for ecological connectivity.

883

See Table 1 in the Appendix for more information on areas of biodiversity importance.

884

BibliographyGuidance to 101-5-d

885
886
887
888

Where possible, the organization should 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.
The organization can report departure and arrival locations and transport routes for transport
activities. For fishing activities, it can report FAO major fishing areas and subareas.

889
890
891
892

For each product and service with the most significant impacts on biodiversity, the organization
should describe the level of traceability in place, for example, whether the product or service can betraced to the national, regional, or local level, or a specific point of origin (e.g., farms). The
organization can also report the volume sourced or the amount spent on each product and service.

893
894
895

If available, the organization should also report the information on ecologically sensitive areas
required by 101-5-b for the products and services in its supply chain with the most significant
impacts on biodiversity.

Page 25 of 52

896
897
898
899
900
901

If the products in its supply chain are or contain high-impact commodities5, the organization canreport the quantity of each high-impact commodity sourced (e.g., tons of avocado) and the
proportion of total high-impact commodities sourced. This information provides a high-level
understanding of the significance of biodiversity across products in the organization’s supply chain.
The organization can use the SBTN High Impact Commodity List to identify whether it sources
products that are or contain high-impact commodities.

902

The proportion of total high-impact commodities sourced is calculated using the following formula:903

Quantity of high-impact commodity sourced

904
905

Quantity of total high-impact commodities sourced

906

See references [18] and [35] in the Bibliography.

5 SBTN defines high-impact commodities as raw and value-added materials used in economic activities that are

known to have material links to the key drivers of biodiversity loss, resource depletion, and ecosystemdegradation.

Page 26 of 52

907

Disclosure 101-6 Direct drivers of biodiversity loss

908

REQUIREMENTS909

The organization shall:

910
911

a. for each operational site reported under 101-5-a where its activities lead to land and sea
use change, report:

912
913
914

i.

915
916
917

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;

918
919

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 afterconversion;b. for each operational site reported under 101-5-a where its activities lead to the
exploitation of natural resources, report:

920

i.

for each wild species harvested, the quantity, the type, and extinction risk;

921

ii. water withdrawal and water consumption in megaliters;

922
923

c. for each operational site reported under 101-5-a where its activities lead to pollution,
report the quantity and the type of each pollutant generated;

924
925
926

d. for each operational site reported under 101-5-a where its activities lead to theintroduction of invasive alien species, describe how invasive alien species are or may beintroduced;

927
928
929

e. for each product and service in its supply chain reported under 101-5-d, report the
information required under 101-6-a, 101-6-b, 101-6-c, and 101-6-d, with a breakdown by
country or jurisdiction;

930
931

f.

932

GUIDANCE

933
934
935

This disclosure provides an understanding of the direct drivers of biodiversity loss (hereafter the
direct drivers) leading to the most significant impacts. The organization should additionally report the
information on the direct drivers for its downstream value chain.

936
937
938
939
940
941
942

According to the Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services(IPBES), direct drivers are the drivers that ‘unequivocally influence biodiversity and ecosystemprocesses’. Direct drivers are sometimes referred to as ‘pressures’ or ‘impact drivers’. The IPBES
global assessment has identified land and sea use change and the exploitation of natural resources
as the main direct drivers, followed by climate change, pollution, and the introduction of invasive
alien species. These direct drivers can also lead to the fragmentation and degradation of
ecosystems. See Box 2 for more information on direct drivers of biodiversity loss.

943
944
945
946

Information on the direct drivers informs decisions on prioritizing actions to manage biodiversityrelated impacts by applying the mitigation hierarchy. See Disclosure 101-2 for more information on
the mitigation hierarchy. The organization’s actions to mitigate direct drivers are reported under
Disclosure 101-2.

947
948
949
950

Through its activities, an organization can use natural resources for its production processes (e.g.,sand used in a construction project) or produce non-product outputs (e.g., pollutants or greenhousegas emissions). These activities, responsible for the direct drivers of biodiversity loss, can havenegative impacts on biodiversity.

951
952
953

The organization needs to report only the information for the direct drivers relevant to its activities
and its supply chain. Direct drivers can vary by location. For example, in addition to operational site
A, the same organization has activities in another operational site (site B) responsible for exploiting

report contextual information necessary to understand how the data has been compiled,including standards, methodologies, and assumptions used.

Page 27 of 52

954
955

natural resources. In this case, the organization must report the information on exploiting natural
resources for site B (not site A).

956
957

For an example of how to present information on requirements in Disclosure 101-6, see Tables 3
and 4 in the Appendix.

958

See references [32], [43] and [45] in the Bibliography.

959

Box 2. Direct drivers of biodiversity loss

960

Land and sea use change

961
962
963
964
965
966

Land and sea use change refers to how humans use and manage land and seascapes, which maylead to a change in land and sea cover. These are changes to terrestrial and aquatic ecosystems,
including freshwater and marine ecosystems. Examples of changes in the use of freshwater
ecosystems are the construction of a hydropower dam in a river or the drainage of a wetland forurban settlements. Land and sea use change results from the conversion of natural, intensively
used, or other modified ecosystems into another ecosystem.

967

Exploitation of natural resources

968
969

The exploitation of natural resources encompasses the harvest of wild organisms (animal, fungi, andplant species) and the exploitation of water.

970
971
972
973
974

The exploitation of wild species can lead to their extinction. Some of the most exploited species
include marine fish, invertebrates, and trees. Various species are hunted for bushmeat andharvested for use in the medicinal or pet trade. Unsustainable water use can lead to loss,
fragmentation, and degradation of species habitats, reduce the availability of food and water for
species, as well as disrupt the functioning of ecosystems.

975

Climate change

976
977
978
979
980

Climate change is a direct driver as it alters species’ distribution, functioning, and interactions,
reducing ecosystems’ capacity to adapt. Climate change leads to changes in temperatures andweather patterns that, in turn, can affect species (e.g., by reducing habitats and food supply, andaltering migration patterns and breeding seasons). Sea level rise and ocean acidification also
negatively affect marine organisms.

981
982
983
984

The greenhouse gas (GHG) emissions from a particular operational site may not lead to biodiversity
loss in the direct vicinity of the site but contribute to climate change that drives biodiversity loss.
Therefore, an organization’s GHG emissions and those from other organizations contribute toclimate change as a global direct driver of biodiversity loss.

985
986

This disclosure does not require information on climate change. An organization’s GHG emissions
can be reported under Disclosures 305-1, 305-2, and 305-3 in GRI 305: Emissions 2016.

987

Pollution

988
989

Air, water, and soil pollutants include substances (e.g., heavy metals, pesticides, solid waste) andother pollutants such as heat, light, noise, or vibrations.

990
991
992
993
994
995

Emission of pollutants can affect ecosystems and species. The toxicity and persistence of somepollutants can affect species’ health (e.g., with immune, reproductive, neurotoxic, or carcinogenic
effects). Pesticides and insecticides lead to the decline of pollinators and other species. Waste notproperly disposed of can lead to leaks of hazardous substances into the environment, while plastic
litter accumulates in soil and affects marine species through entanglement and ingestion. Light andnoise can disrupt wildlife species’ breeding or migration behavior, resulting in a population decline.

996

Invasive alien species

997
998
999
1000
1001
1002
1003

Invasive alien species are animals, plants, and other organisms that are introduced, accidentally ordeliberately by humans, to an area outside of their natural geographical range and cause negative
impacts on local biodiversity. Invasive alien species negatively affect biodiversity as they often lackpredators in their new environment, allowing them to spread, become established and abundant.
They can carry diseases, outcompete or prey on native species, alter food chains, and change
ecosystems by, for example, altering soil composition or creating habitats that are vulnerable towildfires. These impacts can lead to the extinction of species.

Page 28 of 52

1004

Guidance to 101-6-a

1005
1006
1007
1008
1009
1010

The organization should report which ecosystem classification it uses to identify the types of
ecosystems converted. The organization can report ecosystem types using the biomes or ecosystem
functional groups in the IUCN Global Ecosystem Typology.6 Alternatively, the organization canreport according to another global classification, national classification, or register. If the organization
cannot use ecosystem classifications, it can utilize land use classifications (e.g., Globio land use
categories).

1011

See reference [28] in the Bibliography.

1012

Guidance to 101-6-a-i

1013
1014
1015
1016
1017
1018
1019
1020

The Accountability Framework initiative defines natural ecosystem as an ecosystem that
substantially resembles – in terms of species composition, structure, and ecological function – onethat is or would be found in a given area without major human impacts. It includes human-managed
ecosystems where much of the natural species composition, structure, and ecological function arepresent. Natural ecosystem conversion is the human-induced change of a natural ecosystem toanother use or profound change in an ecosystem's species composition, structure, or function. It can
include severe degradation or introducing management practices that lead to substantial andsustained change in the ecosystem's former species composition, structure, or function.

1021
1022
1023
1024
1025
1026
1027
1028
1029
1030
1031
1032
1033

Natural ecosystem conversion is measured from a cut-off date7 associated with an organization’s
policy related to natural ecosystem conversion (e.g., deforestation-free policy). If the organization
does not have such policy in place, it should select a reference date to measure natural ecosystem
conversion. For instance, if 2015 has been set as a cut-off date or reference date, the organization
reports the size of the ecosystem converted from 2015 until the reporting period. Common cut-off
dates apply to organizations operating in the same or similar context. They support the monitoring,verification and management of natural ecosystem conversion, including in supply chains. Cut-off
dates can, therefore, be selected based on sector-wide or regional cut-off dates (e.g., the 2008 cutoff date from the Brazil Soy Moratorium) or those specified in certification programs (e.g., Forest
Stewardship Council), legislation (e.g., EU regulation on deforestation-free products), or voluntary
initiatives (e.g., Science Based Targets for Nature). Cut-off dates may differ between commodities
and regions. More guidance can be found in the Accountability Framework initiative Operational
Guidance on Cutoff Dates [5].

1034

The organization should explain why it has determined the cut-off or reference dates as appropriate.

1035

See reference [5] and [56] in the Bibliography.

1036

Guidance to 101-6-a-ii

1037
1038
1039
1040
1041
1042

Intensively used and other modified ecosystems are ecosystems where human activity has
substantially modified an area’s primary ecological functions and species composition to ecosystems
dominated by agriculture, urban, and other industrial activities. Intensively used ecosystems arethose covered by the biomes intensive land-use systems (T7) in the IUCN Global Ecosystem
Typology. Other modified ecosystems include anthropogenic subterranean freshwaters (SF2),
artificial freshwaters (F3), anthropogenic marine systems (M4), and anthropogenic shorelines (MT3).

1043

See reference [28] in the Bibliography.

6 Other ecosystem classifications are aligned with the IUCN Global Ecosystem Typology. These include the

SEEA Ecosystem Type Reference Classification [42] and the TNFD list of environmental assets [46].
7 The Accountability Framework Initiative defines cut-off date as the date after which natural ecosystem

conversion, which may include deforestation, renders a given area or production unit non-compliant with noconversion or no-deforestation commitments. A reference date is defined as the date from which natural
ecosystem conversion associated with a given area or supply chain is measured or managed.

Page 29 of 52

1044

Guidance to 101-6-b-i

1045
1046

Harvesting wild species involves gathering, catching, or hunting wild organisms (animal, fungi, andplant species) by the organization, including those incidentally taken.

1047
1048
1049

The organization can report if the species are listed in one of the CITES Appendices. It can also
report if the species are harvested from ecologically sensitive areas (e.g., from a Key Biodiversity
Area, which aims to protect or conserve the harvested species).

1050
1051

To report on the extinction risk of a species, the organization can use information from the IUCN Red
List of Threatened Species.

1052

See references [14] and [26] in the Bibliography.

1053

Guidance to 101-6-b-ii

1054
1055
1056

The organization should use information reported under Disclosures 303-3 Water withdrawal and303-5 Water consumption in GRI 303: Water and Effluents 20188 to report water withdrawal andwater consumption for each operational site.

1057

Guidance to 101-6-c

1058
1059

The organization is only required to report the type and quantity of pollutants that lead or could leadto the most significant impacts on biodiversity.

1060
1061
1062

To report on air pollution, the organization should use, where relevant, information reported under
Disclosure 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions in
GRI 305: Emissions 2016 for:

1063

•

NOx;

1064

•

SOx;

1065

•

Persistent organic pollutants (POP);

1066

•

Volatile organic compounds (VOCs);

1067

•

Hazardous air pollutants (HAP);

1068

•

Particulate matter (PM);

1069

•

Other standard categories of air emissions from relevant regulations.

1070
1071

To report on water and soil pollution, the organization should use, where relevant, information
reported under:

1072
1073
1074

•

Disclosure 303-4 Water discharge in GRI 303: Water and Effluents 2018 to haveinformation on priority substances of concern that may cause water pollution (e.g., thoseleading to eutrophication).

1075

•

Disclosure 306-3 Significant spills in GRI 306: Effluents and Waste 2016.

1076
1077

For heat, light, noise, or vibration pollution, the organization should report instances that do notcomply with legal requirements for permitted pollution levels.

1078

Guidance to 101-6-d

1079

Non-invasive alien species are not required to be reported under 101-6-d.

1080
1081
1082

Invasive alien species can be introduced accidentally (e.g., transport, discharge of ballast waters) oron purpose (e.g., for pest control, horticulture, pets, zoological gardens, and aquaria). The
organization should report the species that are or may be introduced. For example, an organization

8 The disclosures in GRI 303: Water and Effluents 2018, GRI 305: Emissions 2016, and GRI 306: Effluents andWaste 2016 (Disclosure 306-3 Significant spills) do not require information to be reported by operational site;
they require aggregate information. The organization can refer to the original data sources used to compile theinformation for these disclosures to obtain the data by operational site.

Page 30 of 52

1083
1084
1085
1086

imports ornamental plants to new areas, which may threaten local biodiversity. A maritime shipping
organization may introduce shellfish, crustaceans, and other species to new areas throughcontaminated ballast water or encrusted organisms on ships. It can also inadvertently introduce
other species, such as insects and rodents, through the transport of goods.

1087
1088
1089

National regulations define which species are considered invasive alien species in a particularcountry. The Global Invasive Species Database and Global Register of Introduced and Invasive
Species also provide information on invasive alien species.

1090
1091

The organization can also describe how those species affect or may affect surrounding species andecosystems.

1092

Guidance to 101-6-e

1093
1094
1095
1096
1097
1098
1099
1100

It may not be feasible for the organization to obtain primary data on direct drivers from suppliers. In
such a case, the organization can estimate the direct drivers using multi-regional input-output
models and lifecycle impact assessments in combination with data on the volume or amount spenton products and services. Multi-regional input-output models can provide estimates of theenvironmental inputs (e.g., water use) and outputs (e.g., air emissions) associated with the products
and services in its supply chain. See Aligning accounting approaches for nature (Align) Measuring
and valuing biodiversity across supply chains [48] for more information on the methodologies anddata to measure direct drivers in supply chains.

1101
1102
1103
1104
1105
1106
1107
1108

If the organization cannot report the size of the natural ecosystem converted for the products in its
supply chain, it can report, for each product, the percentage of sourced volume determined to be
deforestation- or conversion-free and describe the assessment methods used. For example, out of
100 tons of soy sourced, an organization has determined that 90% is deforestation-free. Assessment
methods can include monitoring, certification, sourcing from low-risk jurisdictions with no or
negligible recent conversion, or sourcing from verified suppliers. To be deemed conversion- ordeforestation-free, products must be assessed as not causing or contributing to natural ecosystem
conversion, including deforestation, after an appropriate cut-off date.

1109

See reference [48] in the Bibliography.

1110

Guidance to 101-6-f

1111
1112
1113
1114

The organization should use primary data to report information on the direct drivers where possible.
When primary data is unavailable, the organization can use secondary or modeled data (e.g.,
lifecycle impact assessments). However, such data are less accurate and may not reflect theeffectiveness of actions to manage the organization’s impacts.

1115
1116
1117
1118

The organization should explain which information draws on primary, secondary, or modeled data,
as well as any limitations of methodologies and data used. When reporting secondary or modeleddata, the organization should report which datasets it used and if it plans to improve the accuracy of
data.

Page 31 of 52

1120

Disclosure 101-7 Changes to the state ofbiodiversity

1121

REQUIREMENTS

1122

The organization shall:

1123
1124

a. for each operational site reported under 101-5-a, report the following information on
affected or potentially affected ecosystems:

1119

1125

i.

the ecosystem type for the base year;1126

ii. the ecosystem size in hectares for the base year;

1127

iii. the ecosystem condition for the base year and the current reporting period;

1128
1129

b. report contextual information necessary to understand how the data has been compiled,including standards, methodologies, and assumptions used.

1130

GUIDANCE

1131
1132

This disclosure provides information about the changes in the condition of the ecosystem affected or
potentially affected by the organization.

1133
1134
1135
1136
1137

The state of biodiversity is the holistic quality of the components of biodiversity (genes, species, andecosystems), and is a function of the condition and size of its component. This disclosure focuses on
the condition and size of affected ecosystems. By reporting this information for the base year andthe current reporting period, the organization provides information about the ecosystem's overall
health over time.

1138
1139
1140
1141
1142
1143

Changes in the state of biodiversity may reflect the cumulative impacts of the organization's activities
and the activities of others, such as governments, local communities, or other organizations. It is notalways possible to determine how much of the change in the state of biodiversity is due to theactivities of the organization or others. However, the information reported under this disclosure,
together with Disclosure 101-6, helps to understand the organization’s actual and potential impacts
on biodiversity and can inform the management of these impacts.

1144
1145
1146

The organization should report information on changes to the state of biodiversity for each productand service reported under 101-5-d by country or jurisdiction. It should also report this information
for its downstream value chain.

1147
1148
1149
1150
1151
1152
1153

The organization can organize the information on the state of biodiversity into structured biodiversity
accounts. Biodiversity accounts enable more accurate monitoring of gains and losses of biodiversity
over time. A core component of biodiversity accounts is the compilation of an asset inventory foreach ecosystem type so that gains in one type do not compensate for losses in another. They arealso useful in tracking progress against targets to halt and reverse biodiversity loss. See theEndangered Wildlife Trust Biological Diversity Protocol [16] for more information on biodiversity
accounts.

1154
1155

For an example of how to present information on requirements in Disclosure 101-7, see Table 3 in
the Appendix.

1156

See references [16] and [46] in the Bibliography.

1157

Guidance to 101-7-a

1158
1159
1160
1161
1162
1163

When reporting information on the affected or potentially affected ecosystems, the organization
should consider all ecosystem types in the area that is or could be affected by its activities, including
beyond its operational sites, if relevant. The state of the overall ecosystem, which extends beyond
the areas affected by the organization, is not required for reporting. For example, an organizationthat owns a soy plantation in the Amazon is required to report information on the type, size, andcondition of the affected part of the ecosystem rather than reporting on the entire Amazon region.

1164
1165

The base year is when the organization collects baseline information on the ecosystem type, size,and condition. The base year may be the start of an organization’s activities, the date from which it

Page 32 of 52

1166
1167

owned, leased, or managed a particular site, or when it committed to halt and reverse biodiversity
loss.

1168
1169
1170
1171

Baseline information can be collected through environmental impact assessments, which provide
information on the condition of and trends in biodiversity in a particular area before an organization’s
activities start. For more information on best practices to conduct baseline studies, see references[23] and [25] in the Bibliography.

1172
1173

The organization should report the base year. It should report how it has determined the base year
and baseline information under 101-7-b.

1174
1175
1176
1177
1178
1179

The size and condition of an affected ecosystem can be combined into one unit: condition-adjusted
area. This is the size of the ecosystem adjusted for its condition, and the unit (e.g., equivalenthectares) represents the residual condition within that area. The organization can also report
impacts on affected ecosystems using condition-adjusted hectares. See Align Measuring Ecosystem
Condition – A primer for business [50] and the Endangered Wildlife Trust Biological Diversity
Protocol [16] for more information on condition-adjusted areas.

1180

See references [16], [23], [25] and [50] in the Bibliography.

1181

Guidance to 101-7-a-i

1182
1183
1184
1185
1186
1187

The organization should report which ecosystem classification it uses to identify the types of
ecosystems. The organization can report ecosystem types using the biomes or ecosystem functionalgroups in the IUCN Global Ecosystem Typology.9 Alternatively, the organization can reportaccording to another global classification, national classification, or register. If the organization
cannot use ecosystem classifications, it can use land use classifications (e.g., Globio land use
categories) instead.

1188

See reference [28] in the Bibliography.

1189

Guidance to 101-7-a-ii

1190
1191
1192

Ecosystem size, also referred to as ecosystem extent, is the area coverage of the ecosystem that is
affected or potentially affected by the organization’s activities. This is a fixed area over which thecondition of the ecosystem is measured over time.

1193

See reference [51] in the Bibliography.

1194

Guidance to 101-7-a-iii

1195
1196

Ecosystem condition is the quality of an ecosystem measured by its living and non-living
characteristics against a reference condition10. Living and non-living characteristics include:

1197
1198
1199

•
•
•

the ecosystem’s composition, function, and structure;
the landscape characteristics (e.g., connectivity); andthe physical and chemical state characteristics (e.g., soil structure and soil nutrient levels).

1200
1201

Ecosystem condition can also provide information on the ecosystem’s capacity to supply ecosystemservices now and in the future.

1202
1203
1204
1205
1206
1207

The activities of the organizations may degrade the condition of affected ecosystems through thedirect drivers of biodiversity loss. For example, the emission of pollutants, partial deforestation, or
water withdrawal in an area with water stress, may affect the ecosystem's structure, composition, or
function. If land and sea use change is the primary direct driver of biodiversity loss, the activities ofan organization lead to the conversion of an ecosystem into a different type of ecosystem. In thiscase, the conversion of the ecosystem results in a complete reduction in ecosystem condition.

1208
1209

Methods to measure ecosystem condition should reflect the relevant characteristics of theecosystem. The organization can use methods that directly measure characteristics or estimate
9 Other ecosystem classifications are aligned with the IUCN Global Ecosystem Typology. These include the

SEEA Ecosystem Type Reference Classification and the TNFD list of environmental assets.
10 A reference condition is used to calibrate the measurement of ecosystem condition over time. It differs from abaseline, which is the condition of the ecosystem for the base year. See Align Measuring Ecosystem Condition– A primer for business [50] for more information on reference condition.

Page 33 of 52

1210
1211
1212
1213
1214
1215
1216

ecosystem conditions based on direct drivers. These methods can be specific to certain types of
ecosystems (e.g., types of wetlands or forests) or applicable to different ecosystem types (i.e.,
applicable across terrestrial, freshwater, or marine realms). See Table 2 in the Appendix for
examples of methods to measure or estimate ecosystem condition. See Align Measuring Ecosystem
Condition – A primer for business [50] and Taskforce on Nature-related Financial Disclosures(TNFD) Guidance on the identification and assessment of nature-related issues: The LEAP
approach [41] for more information on how to measure ecosystem condition.

1217
1218
1219

If the organization monitors the condition of affected or potentially affected ecosystems at afrequency different from its sustainability reporting frequency, it should report the most recent
information and does not need additional measurement to meet the requirement.

1220

See references [41], [46], [50] and [51] in the Bibliography.

1221

Guidance to 101-7-b

1222
1223

The organization should use primary data to report on direct drivers where possible (e.g., datacollected through field surveys, eDNA, or derived from satellite imagery).

1224
1225
1226
1227
1228
1229
1230

When primary data is unavailable, the organization can use secondary or modeled data (e.g., data
layers on ecosystem extent and condition, life cycle impact assessments). Modeled data are issued
from models that quantify how the different direct drivers affect the state of biodiversity. Thesemodels use globally collected data, and the results are applied locally to estimate how theorganization’s activities can lead to ecosystem changes. They include geospatial data layers thatcan be used to identify changes in the size and condition of ecosystems, such as the level of habitat
fragmentation and connectivity, or identify species that may be present at specific sites.

1231
1232
1233
1234

The organization should explain which information draws on primary, secondary, or modeled data,
as well as any limitations of methodologies and data used. When reporting secondary or modeleddata, the organization should report which datasets it has used and if it plans to improve theaccuracy of data.

1235

Guidance to 101-7

1236
1237
1238

The organization should additionally report information on affected or potentially affected species forthe operational sites reported under 101-5-a. The organization can report the species, its extinction
risk, and population size for the baseline and current reporting period.

1239
1240
1241
1242
1243
1244

The extinction risk measures the threat status of a species and how an organization’s activities may
affect the threat status. The global, regional, and national IUCN Red Lists can be used to determine
the species extinction risk (i.e., Critically Endangered, Endangered, Vulnerable, Near Threatened,and Least Concern). Change in the available species habitat can potentially be used as a proxy tomeasure impact on local or global extinction risk, noting that other factors can drive extinction risk(e.g., hunting, climate change).

1245
1246
1247
1248

Population size measures the number of individuals of a species within an area. It can be measured
by the number of mature individuals or the number of breeding pairs. When the population size isunavailable, trends in relative population abundance or in species area of habitat can be used as aproxy.

1249

The organization can report information for the following species:

1250
1251
1252
1253
1254
1255
1256
1257
1258
1259

•
•
•
•
•

Species whose local or overall populations have or could be changed significantly.
Species that are legally protected by local, national, or international laws and conventions(e.g., species listed in one of the CITES Appendices).
Species that are recognized as a priority species at the local, national, or international level(e.g., species listed as threatened on the international IUCN Red List or species that trigger
a Key Biodiversity Area designation).
Species that have a critical role in the ecosystem (e.g., keystone species).
Species that have a significant cultural or economic role for stakeholders (e.g., hunting,harvesting, pollination).

See references [26] and [51] in the Bibliography.

Page 34 of 52

1260

Disclosure 101-8 Ecosystem services

1261

REQUIREMENTS

1262

The organization shall:

1263
1264

a. for each operational site reported under 101-5-a, list the ecosystem services andbeneficiaries affected or potentially affected by the organization’s activities;

1265
1266

b. explain how the ecosystem services and beneficiaries are or could be affected by theorganizations’ activities.

1267

GUIDANCE

1268
1269

Ecosystem services occur through an ecosystem's normal functioning and can fall into one or moreof the following categories:

1270
1271
1272

•
•
•

provisioning services;
regulating and maintenance services; andcultural services.

1273
1274
1275
1276
1277
1278
1279
1280
1281

Provisioning services contribute to benefits extracted or harvested from ecosystems. Examples aretimber in a forest, freshwater from a river, and subsistence hunting. Regulating and maintenanceservices result from the ability of ecosystems to regulate biological processes and influence climate,hydrological, and biochemical cycles, thereby maintaining environmental conditions beneficial topeople. An example is the role of forests in preventing soil erosion. Cultural services are the nonmaterial benefits people (beneficiaries) obtain from ecosystems through spiritual enrichment,
cognitive development, reflection, recreation, and aesthetic experiences. Examples are therecreational value of a forest and the cultural importance of a heritage landscape for a local
community.

1282
1283
1284
1285
1286
1287
1288
1289
1290
1291

Biodiversity plays an important role in maintaining the quality, quantity, and resilience of ecosystemservice flows, and it provides ecosystem services that beneficiaries rely upon now and into the
future. The diversity of genes, species, and ecosystems provides a greater range of ecosystemservice and higher overall quantity, quality, and resilience of ecosystem services and improves thecapacity of ecosystems to function effectively. A change in the state of biodiversity can lead tochanges in ecosystem services. This, in turn, can have an impact on the beneficiaries of theseecosystem services. For example, a decline in the number of bees caused by the organization’s
activities can lead to decreased pollination services. If the crops are not properly pollinated by thebees, the quality and quantity of the crops produced may be affected, reducing the available food forthe local community that grows the crops.

1292
1293
1294
1295

This disclosure gives insight into the ecosystem services and beneficiaries affected or potentiallyaffected by the organization’s activities. The organization should also list the ecosystem services
and beneficiaries affected or potentially affected by its suppliers’ activities for each country or
jurisdiction reported under 101-5-d and those affected by the activities of its downstream entities.

1296
1297

For an example of how to present information on requirements in Disclosure 101-8, see Table 3 in
the Appendix.

1298

See references [31] and [46] in the Bibliography.

1299

Guidance to 101-8-a

1300
1301
1302
1303

Beneficiaries can include Indigenous Peoples, local communities, and other organizations. The
reporting organization can also be one of the beneficiaries. The organization can report the numberof beneficiaries when disclosing information for this requirement (e.g., 50 farmers located in thearea).

1304
1305
1306
1307

The organization should describe the approach used to identify the ecosystem services reported
under 101-8-a. The organization can explain if it engages with stakeholders to identify the
ecosystem services and beneficiaries affected. It can also use the following methodologies and tools
to identify ecosystem services:

1308

•

the ENCORE tool;

Page 35 of 52

1309
1310
1311
1312

•
•
•

the Natural Capital Protocol from the Natural Capital Coalition;
the Taskforce on Nature related Financial Disclosures (TNFD) LEAP approach, which draws
on the UN SEEA Ecosystem Accounting;the World Resources Institute (WRI) Corporate Ecosystem Services Review.

1313

See references [20], [32], [41], [46] and [56] in the Bibliography.

1314

Guidance to 101-8-b

1315
1316
1317
1318
1319
1320

The organization’s activities may lead to an increase or decrease in the quality and quantity of
ecosystem services. For example, the organization can explain that cutting trees in the forest has
decreased food provisioning services, which has a negative impact on the local community thatneeds to find an alternative food source. In another example, the organization can explain thatswitching to agroforestry has resulted in an increase in soil erosion control services, which has apositive impact on the local community that will face fewer risks from flooding.

Page 36 of 52

1321

Glossary

1322
1323

This glossary provides definitions for terms used in this Standard. The organization is required toapply these definitions when using the GRI Standards.

1324
1325
1326

The definitions included in this glossary may contain terms that are further defined in the complete
GRI Standards Glossary. All defined terms are underlined. If a term is not defined in this glossary or in
the complete GRI Standards Glossary, definitions that are commonly used and understood apply.

1327

base year1328

historical datum (such as year) against which a measurement is tracked over time1329

baseline

1330

starting point used for comparisons

1331
1332

Note: In the context of energy and emissions reporting, the baseline is the projected energy
consumption or emissions in the absence of any reduction activity.

1333

business partner

1334
1335

entity with which the organization has some form of direct and formal engagement for the purpose of
meeting its business objectives

1336

Source: Shift and Mazars LLP, UN Guiding Principles Reporting Framework, 2015; modified

1337
1338

Examples: affiliates, business-to-business customers, clients, first-tier suppliers, franchisees, joint
venture partners, investee companies in which the organization has a shareholding position1339

Note: Business partners do not include subsidiaries and affiliates that the organization controls.

1340

business relationships

1341
1342
1343

relationships that the organization has with business partners, with entities in its value chain including
those beyond the first tier, and with any other entities directly linked to its operations, products, orservices

1344
1345

Source: United Nations (UN), Guiding Principles on Business and Human Rights: Implementing theUnited Nations “Protect, Respect and Remedy” Framework, 2011; modified

1346
1347
1348

Note: Examples of other entities directly linked to the organization’s operations, products, or services
are a non-governmental organization with which the organization delivers support to a local
community or state security forces that protect the organization’s facilities.

1349

catchment

1350
1351

area of land from which all surface runoff and subsurface water flows through a sequence of streams,
rivers, aquifers, and lakes into the sea or another outlet at a single river mouth, estuary, or delta

1352
1353

Source: Alliance for Water Stewardship (AWS), AWS International Water Stewardship Standard,
Version 1.0, 2014; modified

1354
1355
1356

Note: Catchments include associated groundwater areas and might include portions of waterbodies(such as lakes or rivers). In different parts of the world, catchments are also referred to as‘watersheds’ or ‘basins’ (or sub-basins).

1357

child

1358
1359

person under the age of 15 years, or under the age of completion of compulsory schooling, whicheveris higher

1360
1361
1362
1363

Note 1: Exceptions can occur in certain countries where economies and educational facilities are
insufficiently developed, and a minimum age of 14 years applies. These countries of exception are
specified by the International Labour Organization (ILO) in response to a special application by thecountry concerned and in consultation with representative organizations of employers and workers.

Page 37 of 52

1364
1365

Note 2: The ILO Minimum Age Convention, 1973, (No. 138), refers to both child labor and young
workers.

1366

effluent

1367

treated or untreated wastewater that is discharged

1368
1369

Source: Alliance for Water Stewardship (AWS), AWS International Water Stewardship Standard,
Version 1.0, 2014

1370

employee

1371
1372

individual who is in an employment relationship with the organization according to national law orpractice1373

greenhouse gas (GHG)1374

gas that contributes to the greenhouse effect by absorbing infrared radiation

1375

grievance

1376
1377
1378

perceived injustice evoking an individual’s or a group’s sense of entitlement, which may be based onlaw, contract, explicit or implicit promises, customary practice, or general notions of fairness ofaggrieved communities

1379
1380

Source: United Nations (UN), Guiding Principles on Business and Human Rights: Implementing theUnited Nations “Protect, Respect and Remedy” Framework, 2011

1381

grievance mechanism

1382

routinized process through which grievances can be raised and remedy can be sought

1383
1384

Source: United Nations (UN), Guiding Principles on Business and Human Rights: Implementing theUnited Nations “Protect, Respect and Remedy” Framework, 2011; modified

1385
1386

Note: See Guidance to Disclosure 2-25 in GRI 2: General Disclosures 2021 for more information on‘grievance mechanism’.

1387

groundwater

1388

water that is being held in, and that can be recovered from, an underground formation

1389
1390

Source: International Organization for Standardization. ISO 14046:2014. Environmental management— Water footprint — Principles, requirements and guidelines. Geneva: ISO, 2014; modified

1391

human rights

1392
1393
1394
1395

rights inherent to all human beings, which include, at a minimum, the rights set out in the United
Nations (UN) International Bill of Human Rights and the principles concerning fundamental rights set
out in the International Labour Organization (ILO) Declaration on Fundamental Principles and Rights
at Work

1396
1397

Source: United Nations (UN), Guiding Principles on Business and Human Rights: Implementing theUnited Nations “Protect, Respect and Remedy” Framework, 2011; modified

1398
1399

Note: See Guidance to 2-23-b-i in GRI 2: General Disclosures 2021 for more information on ‘humanrights’.

1400

impact

1401
1402
1403

effect the organization has or could have on the economy, environment, and people, including on their
human rights, which in turn can indicate its contribution (negative or positive) to sustainable
development

1404
1405

Note 1: Impacts can be actual or potential, negative or positive, short-term or long-term, intended orunintended, and reversible or irreversible.

1406

Note 2: See section 2.1 in GRI 1: Foundation 2021 for more information on ‘impact’.

1407

Indigenous Peoples

1408

Indigenous Peoples are generally identified as:Page 38 of 52

1409
1410
1411

•

tribal peoples in independent countries whose social, cultural and economic conditions
distinguish them from other sections of the national community, and whose status is regulated
wholly or partially by their own customs or traditions or by special laws or regulations;

1412
1413
1414
1415
1416

•

peoples in independent countries who are regarded as Indigenous on account of theirdescent from the populations which inhabited the country, or a geographical region to which
the country belongs, at the time of conquest or colonization or the establishment of present
state boundaries and who, irrespective of their legal status, retain some or all of their own
social, economic, cultural and political institutions.

1417
1418

Source: International Labour Organization (ILO), Indigenous and Tribal Peoples Convention,1989(No. 169)1419

local community

1420
1421

individuals or groups of individuals living or working in areas that are affected or that could be affectedby the organization’s activities

1422
1423

Note: The local community can range from those living adjacent to the organization’s operations tothose living at a distance.

1424

material topics

1425
1426

topics that represent the organization’s most significant impacts on the economy, environment, andpeople, including impacts on their human rights

1427
1428

Note: See section 2.2 in GRI 1: Foundation 2021 and section 1 in GRI 3: Material Topics 2021 formore information on ‘material topics’.

1429

remedy / remediation

1430

means to counteract or make good a negative impact or provision of remedy

1431
1432

Source: United Nations (UN), The Corporate Responsibility to Respect Human Rights: An Interpretive
Guide, 2012; modified

1433
1434
1435

Examples: apologies, financial or non-financial compensation, prevention of harm through injunctions
or guarantees of non-repetition, punitive sanctions (whether criminal or administrative, such as fines),
restitution, restoration, rehabilitation

1436

reporting period

1437

specific time period covered by the reported information

1438

Examples: fiscal year, calendar year1439

seawater

1440

water in a sea or in an ocean

1441
1442

Source: International Organization for Standardization. ISO 14046:2014. Environmental management— Water footprint — Principles, requirements and guidelines. Geneva: ISO, 2014; modified

1443

severity (of an impact)

1444
1445
1446

The severity of an actual or potential negative impact is determined by its scale (i.e., how grave theimpact is), scope (i.e., how widespread the impact is), and irremediable character (how hard it is tocounteract or make good the resulting harm).

1447
1448

Source: Organisation for Economic Co-operation and Development (OECD), OECD Due Diligence
Guidance for Responsible Business Conduct, 2018; modified

1449
1450

United Nations (UN), The Corporate Responsibility to Respect Human Rights: An Interpretive Guide,
2012; modified

1451

Note: See section 1 in GRI 3: Material Topics 2021 for more information on ‘severity’.

1452

stakeholder

1453
1454

individual or group that has an interest that is affected or could be affected by the organization’s
activities

Page 39 of 52

1455
1456

Source: Organisation for Economic Co-operation and Development (OECD), OECD Due Diligence
Guidance for Responsible Business Conduct, 2018; modified

1457
1458
1459

Examples: business partners, civil society organizations, consumers, customers, employees andother workers, governments, local communities, non-governmental organizations, shareholders andother investors, suppliers, trade unions, vulnerable groups

1460

Note: See section 2.4 in GRI 1: Foundation 2021 for more information on ‘stakeholder’.

1461

supplier

1462
1463

entity upstream from the organization (i.e., in the organization’s supply chain), which provides a
product or service that is used in the development of the organization’s own products or services

1464
1465

Examples: brokers, consultants, contractors, distributors, franchisees, home workers, independent
contractors, licensees, manufacturers, primary producers, sub-contractors, wholesalers

1466
1467

Note: A supplier can have a direct business relationship with the organization (often referred to as afirst-tier supplier) or an indirect business relationship.

1468

supply chain

1469
1470

range of activities carried out by entities upstream from the organization, which provide products orservices that are used in the development of the organization’s own products or services

1471

surface water

1472
1473

water that occurs naturally on the Earth’s surface in ice sheets, ice caps, glaciers, icebergs, bogs,
ponds, lakes, rivers, and streams

1474

Source: CDP, CDP Water Security Reporting Guidance, 2018; modified

1475

sustainable development / sustainability

1476
1477

development that meets the needs of the present without compromising the ability of future
generations to meet their own needs

1478

Source: World Commission on Environment and Development, Our Common Future, 1987

1479
1480

Note: The terms ‘sustainability’ and ‘sustainable development’ are used interchangeably in the GRI
Standards.

1481

third-party water

1482
1483
1484

municipal water suppliers and municipal wastewater treatment plants, public or private utilities, andother organizations involved in the provision, transport, treatment, disposal, or use of water andeffluent

1485

value chain

1486
1487

range of activities carried out by the organization, and by entities upstream and downstream from theorganization, to bring the organization’s products or services from their conception to their end use

1488
1489
1490

Note 1: Entities upstream from the organization (e.g., suppliers) provide products or services that areused in the development of the organization’s own products or services. Entities downstream from theorganization (e.g., distributors, customers) receive products or services from the organization.

1491

Note 2: The value chain includes the supply chain.

1492

vulnerable group

1493
1494
1495

group of individuals with a specific condition or characteristic (e.g., economic, physical, political,
social) that could experience negative impacts as a result of the organization’s activities more
severely than the general population

1496
1497
1498
1499

Examples: children and youth; elderly persons; ex-combatants; HIV/AIDS-affected households;
human rights defenders; indigenous peoples; internally displaced persons; migrant workers and theirfamilies; national or ethnic, religious and linguistic minorities; persons who might be discriminatedagainst based on their sexual orientation, gender identity, gender expression, or sex characteristics

Page 40 of 52

1500
1501

(e.g., lesbian, gay, bisexual, transgender, intersex); persons with disabilities; refugees or returning
refugees; women

1502

Note: Vulnerabilities and impacts can differ by gender.

1503

waste

1504

anything that the holder discards, intends to discard, or is required to discard

1505
1506

Source: United Nations Environment Programme (UNEP), Basel Convention on the Control ofTransboundary Movements of Hazardous Wastes and Their Disposal, 1989

1507

Note 1: Waste can be defined according to the national legislation at the point of generation.

1508
1509
1510

Note 2: A holder can be the reporting organization, an entity in the organization’s value chain
upstream or downstream (e.g., supplier or consumer), or a waste management organization, among
others.

1511

water consumption

1512
1513
1514
1515

sum of all water that has been withdrawn and incorporated into products, used in the production ofcrops or generated as waste, has evaporated, transpired, or been consumed by humans or livestock,or is polluted to the point of being unusable by other users, and is therefore not released back tosurface water, groundwater, seawater, or a third party over the course of the reporting period

1516

Source: CDP, CDP Water Security Reporting Guidance, 2018; modified

1517
1518

Note: Water consumption includes water that has been stored during the reporting period for use ordischarge in a subsequent reporting period.

1519

water stress

1520

ability, or lack thereof, to meet the human and ecological demand for water

1521

Source: CEO Water Mandate, Corporate Water Disclosure Guidelines, 2014

1522

Note 1: Water stress can refer to the availability, quality, or accessibility of water.

1523
1524
1525

Note 2: Water stress is based on subjective elements and is assessed differently depending onsocietal values, such as the suitability of water for drinking or the requirements to be afforded toecosystems.

1526

Note 3: Water stress in an area may be measured at catchment level at a minimum.

1527

water withdrawal

1528
1529

sum of all water drawn from surface water, groundwater, seawater, or a third party for any use overthe course of the reporting period

1530

worker

1531

person that performs work for the organization

1532
1533
1534

Examples: employees, agency workers, apprentices, contractors, home workers, interns, selfemployed persons, sub-contractors, volunteers, and persons working for organizations other than thereporting organization, such as for suppliers

1535
1536

Note: In the GRI Standards, in some cases, it is specified whether a particular subset of workers is
required to be used.

Page 41 of 52

1537

Bibliography

1538
1539

This section lists authoritative intergovernmental instruments and additional references used indeveloping this Standard, as well as resources that the organization can consult.

1540

Authoritative instruments:

1541
1542
1543

1. United Nations (UN), Agreement under the United Nations Convention on the Law of the Sea on
the conservation and sustainable use of marine biological diversity of areas beyond national
jurisdiction, 2023.

1544

2. United Nations (UN), Convention on Biological Diversity, 1992.

1545

3. United Nations (UN), Kunming-Montreal Global Biodiversity Framework, 2022.

1546
1547
1548

4. 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.

1549

Additional references:

1550
1551

5. Accountability Framework initiative, The Accountability Framework Operational Guidance on
Cutoff Dates, 2023.

1552

6. Accountability Framework initiative, Terms and Definitions, 2019.

1553
1554
1555

7. BirdLife International, UNEP-WCMC, RSPB, FFI and the University of Cambridge, Strengthening
implementation of the mitigation hierarchy: managing biodiversity risk for conservation gains,
2015.

1556
1557

8. Bull, J.W., Baker, J., Griffiths, V.F, Jones, J.P.G., and Milner-Gulland, E.J., Ensuring No Net Lossfor people and biodiversity: good practice principles, 2018.

1558

9. Business and Biodiversity Offsets Programme (BBOP), Glossary, 2018.

1559
1560

10. Business and Biodiversity Offset Program (BBOP), Resource Paper: No Net Loss and Loss-Gain
Calculations in Biodiversity Offsets, 2012.

1561

11. Business and Biodiversity Offsets Programme (BBOP), Standard on Biodiversity Offsets, 2012.

1562
1563

12. Convention on Biological Diversity, Ecologically or Biologically Significant Marine Areas,
https://www.cbd.int/ebsa/ebsas, accessed on 28 November 2023.

1564
1565

13. Convention on Biodiversity, The Access and benefit-sharing Clearing-House,
https://absch.cbd.int/en/search, accessed on 28 November 2023.

1566
1567

14. Convention on international trade in endangered species of wild fauna and flora (CITES),
Appendices I, II and III, 2023.

1568
1569

15. Cross Sector Biodiversity Initiative (CSBI), A cross-sector guide for implementing the Mitigation
Hierarchy, 2015.

1570

16. Endangered Wildlife Trust, The Biological Diversity Protocol (BD Protocol), 2020.

1571
1572
1573

17. Food and Agriculture Organization of the United Nations (FAO), International Union forConservation of Nature (IUCN CEM) and Society for Ecological Restoration (SER), Principles forecosystem restoration to guide the United Nations Decade 2021–2030, 2021.

1574
1575

18. Food and Agriculture Organization of the United Nations (FAO), FAO Major Fishing Areas,
https://www.fao.org/fishery/en/area/search, accessed on 28 November 2023.

1576
1577
1578

19. Food and Agriculture Organization of the United Nations (FAO), Globally Important Agricultural
Heritage Systems (GIAHS), https://www.fao.org/giahs/giahsaroundtheworld/en/, accessed on 28
November 2023.

1579
1580

20. Global Canopy, United Nations Environment Programme Finance Initiative (UNEP FI) and United
Nations Environment Programme-World Conservation Monitoring Center (UNEP-WCMC),

Page 42 of 52

1581
1582

ENCORE tool, https://encore.naturalcapital.finance/en/data-and-methodology/data, accessed on
28 November 2023.

1583
1584

21. Global Invasive Species Specialist Group (ISSG), Global Invasive Species Database,
http://www.iucngisd.org/gisd/, accessed on 28 November 2023.

1585
1586

22. Global Invasive Species Specialist Group (ISSG), Global Register of Introduced and Invasive
Species, https://griis.org/download, accessed on 28 November 2023.

1587
1588

23. Gullison, R.E., J. Hardner, S. Anstee, M. Meyer, Good Practices for the Collection of Biodiversity
Baseline Data, 2015.

1589
1590

24. Integrated Biodiversity Assessment Tool Alliance (IBAT), The Data, https://www.ibatalliance.org/the-data?locale=en, accessed on 28 November 2023.

1591
1592

25. International Finance Corporation (IFC), Performance Standard 6: Biodiversity Conservation andSustainable Management of Living Natural Resources, 2012.

1593
1594
1595

26. International Union for Conservation of Nature (IUCN), The IUCN Red List of Threatened
Species, https://www.iucnredlist.org/resources/threat-classification-scheme, accessed on 28
November 2023.

1596

27. International Union for Conservation of Nature (IUCN), IUCN Policy on Biodiversity Offsets, 2016.

1597
1598

28. Keith, D.A., Ferrer-Paris, J.R., Nicholson, E. and Kingsford, R.T, The IUCN Global Ecosystem
Typology 2.0: Descriptive profiles for biomes and ecosystem functional groups, 2020.

1599
1600

29. Key Biodiversity Areas (KBA) Partnership, KBA Data, https://www.keybiodiversityareas.org/kbadata, accessed on 28 November 2023.

1601
1602

30. Marine Mammal Protected Areas Task force, Important Marine Mammal Areas e-Atlas,
https://www.marinemammalhabitat.org/imma-eatlas/, accessed on 28 November 2023.

1603
1604

31. Millennium Ecosystem Assessment, Ecosystems and Human Well-being: Biodiversity Synthesis,
2005.

1605

32. Natural Capital Coalition, Natural Capital Protocol, 2016.

1606
1607

33. Organisation for Economic Cooperation and Development (OECD), Biodiversity Offsets: Effective
Design and Implementation, OECD Publishing, Paris, 2016.

1608
1609

34. Ramsar, Ramsar Site Information Services, https://rsis.ramsar.org/, accessed on 28 November
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35. Science Based Targets Network (SBTN), High Impact Commodity List,
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36. Science Based Targets Network (SBTN), Materiality Screening Tool,
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37. Science Based Targets Network (SBTN), Science-based targets for nature: initial guidance forbusiness, 2020.

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38. Science Based Targets Network (SBTN), Science-based targets for nature: technical guidance
Step 1 Assess, 2023.

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39. Science Based Targets Network (SBTN), Target-setting tools and Guidance, 2023.

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40. Science Based Targets Network (SBTN) and Taskforce on Nature-related Financial Disclosures(TNFD), Guidance for corporates on science-based targets, 2023.

1623
1624

41. Taskforce on Nature-related Financial Disclosures (TNFD), Guidance on the identification andassessment of nature-related issues: The LEAP approach, 2023.

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1626

42. Taskforce on Nature-related Financial Disclosures (TNFD), Recommendations of the Taskforce
on Nature-related Financial Disclosures, 2023.

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43. The Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES),
Global assessment report of the Intergovernmental Science-Policy Platform on Biodiversity andEcosystem Services, 2019.

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44. The Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES),
Information on scoping for a thematic assessment of invasive alien species and their control,
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45. United Nations Educational, Scientific and Cultural Organization (UNESCO) World Heritage
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46. United Nations et al., System of Environmental-Economic Accounting—Ecosystem Accounting(SEEA EA), 2021.

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47. United Nations Environment Programme World Conservation Monitoring Centre (UNEP-WCMC),ICCA Registry, https://www.iccaregistry.org/en/about/icca-registry, accessed on 28 November
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49. United Nations Environment Programme World Conservation Monitoring Centre (UNEP-WCMC),
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50. United Nations Environment Programme World Conservation Monitoring Centre (UNEP-WCMC),
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52. United Nations Environment Programme World Conservation Monitoring Centre (UNEP-WCMC)
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53. United Nations Environment Programme World Conservation Monitoring Centre (UNEP-WCMC)
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54. United Nations Environment Programme World Conservation Monitoring Centre (UNEP-WCMC)
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56. World Resources Institute (WRI), The Corporate Ecosystem Services Review: Guidelines for
Identifying Business Risks and Opportunities Arising from Ecosystem Change. Version 2.0., 2012.

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57. World Wildlife Fund (WWF), Biodiversity Risk Filter, https://riskfilter.org/biodiversity/home,accessed on 28 September 2023.

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58. European Alien Species Information Network (EASIN),
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1679

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1680

Appendix

1681

Table 1. Criteria for identifying ecologically sensitive areas
Area

Criteria*

Biodiversity
importanceAreas protected through legal or other effective means
Geographically defined areas that are designated or regulated and managed
to achieve specific conservation objectives. They include:•

Protected areas [53]** (terrestrial, freshwater, and marine) according tolocal, national, regional, or international conventions and agreements.

•

Areas conserved through other effective area-based conservation
measures (OECMs) [54].

Examples of protected areas and OECMs are Natural and mixed World
Heritage sites [45], Wetlands designated under the Ramsar Convention on
Wetlands of International Importance [34], and areas protected under regionalseas agreements.
Areas scientifically recognized for their importance to biodiversity•

Key Biodiversity Areas (KBAs) [29]** – sites significantly contributing to
global biodiversity in terrestrial, freshwater, and marine ecosystems. KBAs
include Alliance for Zero Extinction sites, Important Bird and Biodiversity
Areas, and Important Plant Areas.

•

Ecologically or Biologically Significant Marine Areas (EBSAs) [14] – special
areas in the ocean supporting the healthy functioning of oceans and themany services they provide.

•

Important Marine Mammal Areas [30].

Areas important for species
Areas important for species include areas with:•threatened species [26]** (critically endangered, endangered, andvulnerable at global, national, or regional levels);•congregatory species;•

migratory species;•

range-restricted species;•

endemic species.

Areas important for ecosystems
Areas important for ecosystems contain ecosystems that are rare or very
localized, highly threatened, important for ecosystem connectivity, or
associated with key evolutionary processes.
For example, coastal upwellings and seamounts.
Areas important for ecological connectivity
Areas important for ecological connectivity include important ecologicalcorridors, areas and routes important for seasonal migratory patterns, andPage 46 of 52

areas that provide adaptive space for species to spread across a landscape in
the face of changing environmental conditions.
High ecosystem
integrity

Areas of high ecosystem integrity, both on a global scale and in comparison to
the surrounding landscape, contain significant opportunities for preserving
environmental assets and sustaining local and global ecosystem services.

Rapid decline inintegrity

Areas of rapid decline in integrity are areas with declining resilience of
ecosystem service provision, and that are potentially at risk of ecologicaltipping points. This could include areas that have declined to a low state ofintegrity.

Ecosystem service
delivery importance

Examples of areas important for the delivery of ecosystem service benefits tostakeholders, including Indigenous Peoples and local communities, include:•

areas in which healthy ecosystems and biodiversity support local
livelihoods;•

areas that have been traditionally owned, occupied, or otherwise used or
acquired by Indigenous Peoples and local communities;•

areas of biocultural importance to Indigenous Peoples and local
communities;•

areas in which healthy ecosystems and biodiversity support recreationaland cultural services.

Examples of areas of importance to Indigenous Peoples and local
communities are:Water physical risk•

Indigenous Peoples and Community Conserved Territories and Areas(ICCAs) [47];•areas under customary management by Indigenous Peoples and local
communities or subject to customary harvest;•

FAO Globally Important Agricultural Heritage Systems [19] areagroecosystems inhabited by communities that have intricate relationships
with their territory.

Areas of known high physical water risk are areas with limited water
availability, flooding, poor quality of water, and marine areas with high levels ofland-based pollution.

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* Criteria for identifying ecologically sensitive areas are defined by the TNFD Guidance on theidentification and assessment of nature-related issues: The LEAP approach [41]. The WWF
Biodiversity Risk Filter can be used to identify ecologically sensitive areas. The TNFD provides
guidance on additional datasets than can be used to identify these areas.

1686
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** The World Database on Protected Areas, the World Database of Key Biodiversity Areas, and the
IUCN Red List of Threatened Species can be accessed through the Integrated Biodiversity
Assessment Tool (IBAT) [26] for identifying protected areas, KBAs, and areas with threatened species
respectively.

Page 47 of 52

1690

Table 2. Methods to measure or estimate ecosystem condition
Methods

Ecosystem type-specificmethods

Methods applicable to different
types of ecosystems

Direct measurement of
ecosystem condition

Live coral cover

Measured Mean Species
Abundance

Forest canopy density
Water quality maintenanceSpecies diversity
Primary productivity of an
ecosystem

Estimation of ecosystem
condition

Forest Landscape Integrity Index

Ecosystem Integrity Index
Mean Species Abundance
Potentially Disappeared Fraction

1691

Source: Align Measuring ecosystem condition – a primer for business [50].

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1692

Table 3. Example template for presenting information related to an organization’s operational

1693

sites for Disclosures 101-5, 101-6, 101-7, and 101-8

1694
1695
1696

Table 3 offers an example of how to present information related to an organization’s operational sites
for Disclosures 101-5, 101-6, 101-7, and 101-8. The organization can amend the table according to its
practices by reporting additional information.
Site 1
Operational sites

Site N

Location*(101-5-a, 101-5-c)Size (Ha)Activities

Ecologicallysensitive areas
in or near theoperational sites

Whether the site is in or near an ecologically sensitive area
Distance**
Type***(101-5-b)
Direct drivers of
biodiversity
loss****

Land andsea usechangeNatural ecosystem
conversion

Size of ecosystem
converted (Ha)(101-6-a-i)

Cut-off date orbase year
Ecosystem type
before conversion
Ecosystem typeafter conversion

Conversion from one
intensively used or
modified ecosystem toanother(101-6-a-ii)

Size of ecosystem
converted (Ha)Ecosystem type
before conversion
Ecosystem typeafter conversion

Exploitationof natural
resourcesWild
speciesWild
species 1(101-6-b-i)[insert type]Wild
species 2[insert type]

Water(101-6-b-ii)

Quantity*****
Species extinctionrisk
Quantity
Species extinction
risk
Water withdrawal(ML)
Water consumption(ML)

Pollution(101-6-c)

Pollutant 1 [insert type]

Quantity*****

Pollutant 2 [insert type]

Quantity

Page 49 of 52

Invasivealien
species

How invasive alien species are or may havebeen introduced(101-6-d)State ofbiodiversity

Ecosystem 1 [insert type]

Ecosystem size (Ha)(101-7-a-i)(101-7-a-ii)
Ecosystem
condition(101-7-a-iii)

Base year
Reporting period

Ecosystem 2 [insert type]

Ecosystem size (Ha)(101-7-a-i)(101-7-a-ii)
Ecosystem
condition(101-7-a-iii)

Ecosystem
services

Base year
Reporting period

Ecosystem services (101-8-a)
Beneficiaries (101-8-a)

1697
1698

*

If the organization uses polygon outlines or maps to report on the location of its operationalsites, it can include a reference to the polygon outlines or maps in the 'Location' row.

1699
1700

**

The organization is required to report the distance only in cases where the ecologicallysensitive areas are near its operational sites.

1701
1702
1703

***

The types of ecologically sensitive areas are: areas of biodiversity importance, areas of highecosystem integrity, and areas important for delivering ecosystem service benefits tostakeholders.

1704
1705

****

The organization needs to report the information only for the direct drivers of biodiversity loss
relevant to its activities.

1706

*****

The organization should specify the unit of measurement used.

Page 50 of 52

1707

Table 4. Example template for presenting information related to an organization’s supply chain

1708

for Disclosures 101-5 and 101-6

1709
1710
1711

Table 4 offers an example of how to present information related to an organization’s supply chain for
Disclosures 101-5 and 101-6. The organization can amend the table according to its practices byreporting additional information.
Products

Products and services(101-5-d)Countries or jurisdictions

Directdrivers of
biodiversity
loss*

Land andsea usechangeNaturalecosystem
conversion(101-6-e)

Product 1

Service 1[insert name][insert name]Country or
jurisdiction
1

Country or
jurisdiction
N

Country or
jurisdiction
1

Country or
jurisdictionN[insertname][insertname][insertname][insertname]Size ofecosystem
converted(Ha)
Cut-off dateor base year
Ecosystem
type before
conversion
Ecosystem
type afterconversion

Conversion from
one intensively
used or modified
ecosystem toanother

Size ofecosystem
converted(Ha)
Ecosystem
type before
conversion
Ecosystem
type afterconversion

Exploitationof natural
resourcesWild
speciesWild
species1[inserttype]
Wild
species2[insert
type]

Water

Quantity**
Species
extinctionrisk
Quantity
Species
extinction
risk
Water
withdrawal
(ML)
Water
consumption(ML)

Page 51 of 52

Pollution

Pollutant 1

Quantity**[insert type]
Pollutant 2

Quantity[insert type]
Invasivealien
species

How invasive alien species are or
may have been introduced

1712
1713

*

The organization needs to report the information only for the direct drivers of biodiversity loss
relevant to its supply chain.

1714

**

The organization should specify the unit of measurement used.

Page 52 of 52