Disclosure focus
This disclosure asks an organisation to explain how it manages its biodiversity impacts in practice, rather than just stating that it has a policy. The focus is on the systems, responsibilities and actions used to identify, avoid, reduce and address impacts on nature, and on whether those arrangements are applied consistently across the business.
In practical terms, the report should show the breadth of coverage: whether management approaches apply only to a few flagship sites or to all relevant operations, activities and locations. It should also make clear where the organisation has stronger control and where there are gaps, so readers can understand how complete and embedded the approach really is.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 101-2 sub-elements (LRA working checklist)
Check that any offset follows recognised good-practice principles.
Set out the steps used to prevent harm to biodiversity.
Set out the steps used to reduce harm that could not be prevented.
Set out the steps used to compensate for remaining biodiversity harm.
Set out the steps used to repair and bring back affected habitats.
Explain how affected stakeholders are involved during the repair and recovery work.
Explain how the biodiversity actions and climate actions are aligned, and where conflicts are reduced.
Explain how the organisation makes sure biodiversity actions prevent and reduce harm, while also increasing benefits for stakeholders.
Describe any wider change-making actions and any extra conservation actions taken.
Explain why the other locations do not have a biodiversity plan.
State where the offset is located.
State what the offset is intended to achieve.
State what the repair and recovery work is intended to achieve.
Explain how recognised good-practice principles are met for the offset.
Explain whether a third party has certified or checked the offset.
State whether the offset has been certified or checked by a third party.
List the locations with the biggest biodiversity impacts that do have a biodiversity plan.
Identify the locations with the biggest biodiversity impacts.
State the area restored or rehabilitated, in hectares.
State the area currently under restoration or rehabilitation, in hectares.
State the kind of biodiversity offset used.
How to prepare it
1Set the reporting boundary first. Decide which operations, projects, and sites belong in scope, then identify the locations where biodiversity effects are most material so you know what needs to be covered in the disclosure.
2Agree the categories of action you will report. Separate what was done to prevent harm, what was done to reduce harm that could not be prevented, what was done to restore or repair affected ecosystems, what was done to compensate for remaining harm, and any wider conservation or transformational measures.
3Gather support for each item before drafting. Pull together site records, project files, restoration plans, offset documents, management plans, stakeholder engagement notes, and any third-party checks so each statement can be backed up.
4Prepare the figures and narrative in the required format. For restoration and rehabilitation, include the area under work and the area completed, both in hectares. For offsets, state the type, purpose, location, whether good-practice principles are met, how they are met, and whether a third party has certified or checked them, including how that was done.
5Record any gaps, exclusions, or differences in coverage. Explain which significant sites have a biodiversity management plan and why other relevant sites do not, and note any changes in scope, method, or underlying data so the reader can understand the basis of the disclosure.
6Check the draft against the source data point by point. Confirm that every required item is answered, the wording matches the evidence, the site list is complete, and the final text stays aligned with the official source before sign-off.
Request the data
Request biodiversity management evidence from site operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What actions, site details and supporting evidence do we have for managing biodiversity impacts across the reporting period?
Use your organisation’s own site, environment and nature terms first, then map them to the reporting disclosure. Ask for the way the work is actually tracked internally, not in framework language, and check the source material before sign-off.
Weak request
Please provide the biodiversity management disclosure for the year.
Why it fails: It uses framework language only, gives no boundary or period, and does not tell the owner what records or site-level details to pull. That makes it hard to find the right evidence and easy to return an incomplete answer.
Better request
Please send the site-level nature management records for [period] across [boundary], including the actions taken to avoid harm, the actions used where harm remained, restoration or rehabilitation details, any offset records, the sites with the biggest impacts, which sites have a site plan, and the supporting files or links. Use your internal labels first, then I will map them for reporting.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Explain how the organisation defined each action category, how it measured hectares and selected the sites included, and how it decided whether an offset counted as meeting its stated good-practice approach.
Context note
Set out what the figures show about the organisation’s response to biodiversity impacts, including where the main sites are, how much land is being restored or has been restored, and how offsets are being used to address any remaining harm.
Fluctuation statement
If the figures changed from the prior period, describe the operational or project reasons behind the movement, such as more sites entering restoration, completion of rehabilitation work, or changes in the number, type, or location of offsets.
Content index entry
GRI 101-2 Management of biodiversity impacts — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 101-2 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
The request goes to the wrong team, so the site manager, environment lead or project owner never confirms the actions from their own records.
Framework language only
The data call is written in reporting jargon, so operational teams cannot map it to the words they use for projects, permits or habitat work.
Scope left vague
No one states which sites, activities or entities are in scope, so some relevant locations are missed while others are included by mistake.
Wrong reporting period
The team pulls records from the wrong dates or cut-off basis, so the evidence does not match the period being reported.
Mixed counting basis
Area figures, site lists and action descriptions are gathered on different bases, so one set of numbers cannot be reconciled to the others.
Source labels lost
Original file names, map references or register codes are stripped out, so the team cannot trace each entry back to its source.
Separate populations merged
Restoration work, offset activity and other biodiversity actions are lumped together, so distinct populations that should stay separate are no longer distinguishable.
No evidence trail
The pack is assembled without dates, version history or sign-off names, so reviewers cannot see who checked the data or when.
Where judgement is often needed
Set the reporting perimeter when sites change hands
If a site is bought, sold, opened or closed during the period, explain whether you include it from the transaction date, the full year, or another cut-off, and keep that basis consistent across the biodiversity actions you describe.
Handle local naming differences with one internal rule
Where countries or business units use different labels for the same habitat, species or restoration activity, map them to one group of terms for reporting and note the local terms used so readers can follow the comparison.
Decide how to treat locations that sit partly inside your footprint
For assets or project areas that are only partly within your operational control or impact area, state the rule used to include, split or exclude them, and explain any material judgement behind that choice.
Choose a single timing basis for progress updates
If actions, hectares or offset arrangements move at different points in the year, disclose whether you report by start date, completion date or year-end status, and describe any material lag between action and measurement.
State when you rely on estimates rather than direct counts
Where the area restored, the extent under management or the status of an offset is not directly measured, say what was estimated, what source data supported it, and whether later checks changed the figure.
Round area figures in a way that still ties back
If you round hectare figures, use one rounding rule across the disclosure set and make sure the rounded subtotals and totals still reconcile, or explain any small differences.
Aggregate sensitive site details only as far as needed
When naming exact locations could create privacy, security or land-access issues, group sites at a higher level and explain the aggregation basis so the reader understands what has been withheld and why.
Explain how you treat borderline biodiversity impacts
For sites near the edge of your significant-impact list, set out the threshold or screening rule used to include or exclude them, and disclose any borderline cases that were judged material.
Separate current-period actions from legacy work
If restoration, rehabilitation or offset work began before the reporting period but continued into it, explain whether you report only the current-year activity or also the ongoing legacy programme, and keep the treatment consistent.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — food processing
We focused our biodiversity response on the two sites where our land-use change and water abstraction pressures were highest, and we set out the practical steps we took to reduce harm, repair habitats and deal with what could not be fully removed. - We first changed operating practices to avoid impacts where possible, then reduced the remaining effects through tighter water controls, timing restrictions for works, and habitat buffers around sensitive areas. - For recovery work, we had 18.0 hectares under active repair and had completed 11.5 hectares by year-end; the aim was to re-establish native cover, improve habitat structure and support return of local species, with nearby landowners, local conservation groups and community representatives involved through site walks, progress reviews and planting days. - To address the remaining footprint, we used habitat creation and long-term protection as offset measures across 24.0 hectares in the same river catchment, with the offset designed to secure net ecological gain; we also carried out one landscape-scale restoration project and two additional conservation measures, and we considered the offset approach to follow recognised good-practice principles.
Illustrative only: shows how a reporter can describe avoidance, reduction, restoration, stakeholder involvement, residual offsetting, and extra conservation actions in plain language, while keeping figures internally consistent.
Illustrative (synthetic) example — mining services
Our biodiversity work centred on three operating areas with the greatest pressure on habitats, and we used a mix of prevention, repair and compensation measures to manage the effects. - We avoided some harm by redesigning access routes, narrowing the working footprint and excluding high-value habitat from disturbance; where impacts still occurred, we limited them through seasonal work windows, erosion controls and dust suppression. - We had 32.0 hectares in restoration or rehabilitation programmes and had brought 19.2 hectares back to target condition by the reporting date; the purpose was to rebuild soil function, re-establish native vegetation and improve habitat connectivity, with local communities, indigenous representatives and environmental advisers engaged through planning meetings, field monitoring and sign-off visits. - For what remained, we used species habitat enhancement and protected-area support as offset measures covering 40.0 hectares in a nearby bioregion, aiming to balance residual loss and strengthen long-term habitat quality; alongside this, we delivered two transformative land-management changes and one extra conservation initiative, and we judged the offset design to align with accepted good-practice principles.
Illustrative only: shows a second plausible reporter with different sector context and different figures, while covering the same disclosure points in narrative form.
How companies report GRI 101-2 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Zorlu Enerji Elektrik Üretim A.Ş.
Electric Utilities / IPP / Energy Traders · Turkey · 2025
Zorlu Enerji Elektrik Üretim A.Ş.'s 2025 Integrated Annual Report provides data on biodiversity impacts, including a total assessed area of 3,411,364.07 hectares and a total affected area of 6,439.46 hectares (p.56). The report references management and identification of biodiversity impacts and risks, citing relevant standards and processes (p.214, p.216). However, the report lacks detailed narrative explanations or methodology on several specific disclosure items, with many narrative elements not found or unclear throughout the document.
Tata AutoComp Systems Limited
Automobiles and Components · India · 2025
Tata AutoComp Systems Limited’s Sustainability Report FY 2024-25 provides some coverage on biodiversity, noting on page 74 that no significant negative impacts on biodiversity were identified and describing actions taken. On page 113, the report references biodiversity impacts, policies to halt and reverse biodiversity loss, and locations with biodiversity, indicating some policy-level engagement. However, the report lacks detailed quantitative data such as area values related to biodiversity and does not provide narrative information on several specific disclosure items, leaving some aspects unclear or unaddressed.
Sands China Ltd.
Hotels, Restaurants, Leisure, Tourism Services · Macao · 2025
Sands China Ltd.'s 2025 ESG Report provides data on biodiversity impact assessments, reporting five operational sites in Macao, one in Singapore, and one in New York with such assessments, including the area covered (p.37). The report notes no termination of business partner relationships due to violations related to the disclosure topic (p.52) and acknowledges biodiversity as an emerging topic with both positive and negative impacts discussed (p.28). However, several narrative items related to the disclosure are not found or unclear in the report, indicating gaps in comprehensive coverage of all expected aspects.
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Scenarios to work through
A quarry operator has one active site beside a wetland and two smaller depots inland. The team has mapped the wetland risks, changed drainage and timing of works to avoid harm where possible, and is now drafting the disclosure.
QWhat should the narrative cover for the site where the main biodiversity pressure sits?
Reveal model answer →Hide answer ↑Set out the practical steps used to steer clear of harm first, then explain the measures used where some harm could not be fully prevented. Keep the description tied to the site or sites with the greatest effect, and make clear how the approach aims to avoid, then reduce, negative outcomes.
Why this matters · Start with avoidance, then explain reduction measures for any remaining harm, focused on the most affected locations.
A transport company is restoring a former storage yard into habitat after soil removal. It has a 12 ha programme, of which 7 ha have been completed, and it has held meetings with local residents and an ecology group during the work.
QWhat details need to be included about the restoration work?
Reveal model answer →Hide answer ↑Describe what was done to repair the affected area, state the purpose of the work, explain how people with an interest were involved throughout, and give the area under the programme and the area already completed. The figures should be consistent, so the completed area cannot be larger than the total area under work.
Why this matters · Cover the action, the aim, the engagement approach, and both area figures with internally consistent numbers.
A manufacturing group has unavoidable habitat loss at one plant and has agreed an off-site habitat project elsewhere. The project is being checked by an external verifier, and the team is deciding how much detail to include.
QWhat should the offset description make clear?
Reveal model answer →Hide answer ↑Identify the kind of offset used, explain what it is meant to achieve, say where it is located, and state whether it has been checked by an outside party. If it has been checked, describe the form of that check; if not, do not imply external assurance that is not there.
Why this matters · For offsets, explain the type, purpose, location and any third-party check without overstating assurance.
A food producer has four sites with notable biodiversity pressure. Two have site-specific biodiversity plans, one is covered by a wider regional plan, and one has no plan because the land is leased short term and will close next year. The sustainability team also wants to show how its habitat work links with its carbon programme.
QHow should the disclosure handle the site coverage and the link with climate work?
Reveal model answer →Hide answer ↑List the sites that do have a biodiversity plan, then explain why any remaining sites do not. Also describe how the biodiversity actions are being coordinated with climate-related actions, including where the two sets of measures support each other and where any tensions are being reduced.
Why this matters · Show which significant sites have a plan, explain the gaps, and describe how biodiversity and climate actions are aligned and balanced.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
Policies to halt and reverse biodiversity loss → Guide ✓Access and benefit-sharing → Guide ✓Identification of biodiversity impacts → Guide ✓Locations with biodiversity impacts → Guide ✓Direct drivers of biodiversity loss → Guide ✓Changes to the state of biodiversity → Guide ✓Show all 7 related disclosures →
FAQ
Questions this page answers
How do I use the GRI 101-2 Biodiversity page to turn the datapoints into a draft disclosure?+−
Start with the plain-language explainer and the step-by-step preparation section, then use the datapoints list to gather the information you need. The draft-output section gives visualisation ideas, narrative starters and a GRI content-index line to help you turn the data into a first draft.
What data do I need to collect for GRI 101-2 Biodiversity before I start writing?+−
The page lists the datapoints to prepare, including actions, repair and restoration information, offset details, site information, good practice checks, third-party checks, and stakeholder-related items. Use that list as your collection checklist so you can build the disclosure from the right source data.
How should I scope GRI 101-2 Biodiversity data across sites and actions?+−
The page points you to high-impact sites, managed high-impact sites, area under repair, area repaired, offset location and no-plan explanation, so scope should be built around where actions happened and where they did not. Use the step-by-step preparation section to make sure the scope is explained consistently in the draft.
Who should own the GRI 101-2 Biodiversity data collection and evidence pack?+−
The page is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can source the datapoints and evidence. Use the evidence pack section to assign who will provide each item and who will review it before sign-off.
What should go into the evidence pack for GRI 101-2 Biodiversity assurance readiness?+−
The page includes an evidence pack with five items, plus six assurance claims to verify with claim, risk and evidence. Use those sections together so the pack supports both the numbers and the narrative behind the disclosure.
What are the common mistakes to avoid when preparing a GRI 101-2 Biodiversity disclosure?+−
The page has a common reporting gaps and mistakes section that is meant to help you spot missing or inconsistent information before drafting. It is especially useful for checking that actions, offsets, site information and evidence all line up.
How do I use the Prep & Assurance workbook for GRI 101-2 Biodiversity?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise the disclosure inputs and assurance checks. Use it alongside the page’s datapoints, evidence pack and assurance claims so the workbook reflects the same scope and terminology.
What is the printable Library Card for GRI 101-2 Biodiversity for?+−
The Download Centre also includes a printable Library Card in .pdf format, which you can use as a quick reference while preparing the disclosure. It is most useful when you want a compact checklist of the page’s main preparation points.
How do I use the synthetic example disclosure on the GRI 101-2 Biodiversity page?+−
The page includes synthetic illustrative example disclosures, including a quantitative table, to show how the information can be presented. Treat it as a formatting and drafting aid only, and make sure any real disclosure uses your own internally consistent data.
Can I reuse GRI 101-2 Biodiversity data for ESRS E4 Biodiversity and Ecosystems reporting?+−
The page says the closest ESRS correspondence is ESRS E4 (Biodiversity and Ecosystems), so the same underlying data may be reusable across both. Use the page as a practical bridge, but do not assume the reporting requirements are identical.
More questions this page can help with
GRI 101-2 Biodiversity datapoints checklist for preparation and assuranceGRI 101-2 Biodiversity evidence pack items for assurance readinessGRI 101-2 Biodiversity common reporting gaps and mistakesGRI 101-2 Biodiversity workbook download how to useGRI 101-2 Biodiversity Library Card PDF what is it forGRI 101-2 Biodiversity draft output narrative starters and content indexGRI 101-2 Biodiversity high-impact sites and managed high-impact sites dataGRI 101-2 Biodiversity offset type offset aims and offset locationGRI 101-2 Biodiversity stakeholder involvement and stakeholder benefit balanceGRI 101-2 Biodiversity third-party check and third-party evidenceGRI 101-2 Biodiversity restoration aims area under repair area repairedGRI 101-2 Biodiversity ESRS E4 data reuseHow to prepare GRI 101-2 Biodiversity disclosure step by stepGRI 101-2 Biodiversity assurance claims claim risk evidenceGRI 101-2 Biodiversity no-plan explanation how to draft
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