
GRI 101: Biodiversity 2024
The GRI 101: Biodiversity 2024 report establishes a framework for organisations to disclose their biodiversity impacts and management practices. Effective from 1 January 2026, the standard outlines disclosure requirements across biodiversity policies, impact management, ecosystem services, and compliance. It aligns with global sustainability goals, emphasising mitigation hierarchies and stakeholder engagement for transparency and ecological accountability.
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OVERVIEW
Introduction
The GRI 101: Biodiversity 2024 standard provides a comprehensive framework for organisations to disclose their biodiversity-related impacts. Effective from 1 January 2026, it is designed for organisations of all types and sizes. The standard incorporates global sustainability frameworks, including the Kunming-Montreal Global Biodiversity Framework and the UN Sustainable Development Goals, aligning with Targets 14 (Life Below Water) and 15 (Life on Land). The emphasis is on transparency, evidence-based reporting, and managing biodiversity risks and impacts.
Topic management disclosures
Disclosure 101-1 highlights the need for organisations to report policies aimed at halting and reversing biodiversity loss. Policies should align with the 2050 vision and 2030 targets, focusing on reducing threats to biodiversity and ensuring sustainable use. Organisations must detail the scope of these policies and their applicability across activities and business relationships.
Disclosure 101-2 requires organisations to implement the mitigation hierarchy: avoidance, minimisation, restoration, and offset of biodiversity impacts. Specific actions, such as restoring affected ecosystems or applying offsets to residual impacts, must be reported alongside the extent of land restored. Quantitative data, like the size of areas rehabilitated (in hectares), is vital for compliance. Organisations should also address synergies with climate action to optimise positive outcomes.
Disclosure 101-3 focuses on access and benefit-sharing (ABS) compliance. Organisations should describe processes for adhering to ABS regulations, particularly regarding genetic resources. Voluntary actions beyond legal obligations, such as training or joint research, are encouraged to promote equitable benefit-sharing.
Topic disclosures
Disclosure 101-4 involves identifying biodiversity impacts. Organisations must pinpoint sites, products, and supply chain components with the most significant biodiversity risks. Methods used for assessment, such as geospatial data and stakeholder input, should be detailed. Priority is given to activities affecting ecologically sensitive areas.
Disclosure 101-5 mandates reporting the location, size, and characteristics of sites with significant biodiversity impacts. Details on proximity to ecologically sensitive areas, such as protected zones or areas of high ecological importance, are essential. Information on the nature of activities, such as land use or resource exploitation, should also be included.
Disclosure 101-6 requires reporting on direct drivers of biodiversity loss, such as land-use changes, pollution, or invasive species introduction. Organisations must quantify impacts like hectares of natural ecosystems converted or the volume of pollutants emitted. Contextual data, such as the baseline used, ensures clarity.
Disclosure 101-7 addresses changes in biodiversity state over time. Organisations should report the condition and size of ecosystems for both baseline and reporting periods, using measurable metrics like ecosystem health and species diversity. Consistent monitoring provides insights into cumulative biodiversity changes.
Disclosure 101-8 focuses on ecosystem services affected by organisational activities. These include provisioning services (e.g., water supply), regulating services (e.g., carbon sequestration), and cultural services (e.g., heritage value). The number of beneficiaries impacted and the changes in service quality must be highlighted.
Recommendations and actions
The report recommends aligning reporting with international biodiversity goals, prioritising avoidance of biodiversity loss, and applying science-based targets. Engagement with stakeholders, including Indigenous peoples, is critical for effective management. Quantitative measures, such as hectares restored or pollutant levels reduced, should support claims.
Conclusion
The GRI 101: Biodiversity 2024 standard provides a structured approach to understanding and managing biodiversity impacts. Its emphasis on quantifiable data, stakeholder involvement, and alignment with global sustainability frameworks ensures accountability and fosters meaningful action towards halting biodiversity loss.