Ecosystem services
Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.
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This disclosure asks an organisation to explain how its activities depend on, affect, or are linked to ecosystem services, and to do so in a way that is relevant to the organisation’s own operations and value chain. The practical point is not to give a generic description of nature-related issues, but to identify the ecosystem services that matter most for the business and describe the relationship clearly and consistently.
In practice, the focus should be on coverage across the organisation rather than only highlighting a few flagship sites or isolated examples. A useful response will show whether the assessment covers all relevant operations, where the main dependencies or impacts sit, and how the organisation has decided which ecosystem services are material enough to report.
* This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
| Datapoint | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Key biodiversity sites | Identify the locations in your operations or value chain where biodiversity impacts are greatest, and capture enough detail to show why these are the priority sites. | Site impact assessments, environmental reviews, habitat surveys, incident logs, and internal maps or registers used to rank locations. | Environment / Sustainability |
| Affected ecosystem services | Compile the ecosystem services your activities affect, or could affect, and describe them in business terms that match how the organisation has assessed those dependencies and impacts. | Impact and dependency assessments, environmental studies, project appraisals, and site-level reviews that identify the services considered. | Environment / Sustainability |
| Affected beneficiaries | List the people, groups, or organisations that are affected, or could be affected, by your activities, using the same population definitions applied in the underlying assessment. | Stakeholder maps, social impact assessments, community engagement records, and project documents that identify who was considered. | Sustainability / Community Relations |
| Impact explanation | Explain the way your activities affect, or could affect, the identified ecosystem services and beneficiaries, linking each effect to the relevant activity and site or context. | Impact assessment narratives, risk registers, project documentation, and consultation notes that show the cause-and-effect logic used. | Environment / Sustainability |
Show GRI 101-8 sub-elements (LRA working checklist)
- Describe how the organisation’s activities may affect, or may already be affecting, the natural services it relies on and the people who benefit from them.
- Name the people or groups that are, or could be, affected by the organisation’s activities.
- Name the natural services that are, or could be, affected by the organisation’s activities.
- Identify the locations where the organisation’s activities have the greatest effect on biodiversity.
LRA working checklist - paraphrased; see official source
- Set the boundary for this disclosure first: identify the locations where your activities create the strongest effects on biodiversity, and keep the scope consistent with the rest of your reporting pack.
- Build the content list from those locations: note which ecosystem functions may be influenced, and which groups or users may be affected now or in future by your activities.
- Gather support for each item: use site records, assessments, maps, internal reviews, or other source material that shows why each location, ecosystem function, and affected group is included.
- Prepare the final output in the format you will report: provide the site list, the affected ecosystem functions, the affected or potentially affected groups, and a clear explanation of the link between your activities and those effects.
- Record any exclusions, boundary choices, or changes from prior reporting so a reviewer can see what was left out, why it was left out, and whether the scope has shifted.
- Check the draft against the official source before sign-off to confirm the wording, scope, and evidence trail still match the underlying requirement and nothing material has been missed.
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Use your organisation’s own site, asset, land, habitat, and stakeholder terms first, then map them to the reporting disclosure. Keep the request in operational language rather than framework wording, and check the official source before sign-off.
Please provide the ecosystem services disclosure data for the reporting period.
Please send the site-level nature-impact pack for [reporting period]: the sites you rank as most significant, the nature-related services those sites may affect, the groups linked to those services, and a short explanation of how our activities create or could create those effects. Use your own site and asset terms, and attach the source file or system for each line.
Formal email template
Subject: Request for site and nature-impact evidence for [reporting period] Hi [name], I’m pulling together the sustainability reporting pack and need your help with the site-level nature evidence for [reporting period]. Please send a table or extract covering: - the sites you consider most significant for nature-related impacts; - the nature-related services those sites may affect; - the people or groups that may benefit from those services; - a short explanation of how our activities link to those effects. Please use your team’s own site and asset terms, and include the source file or system for each line. If you have more than one way of ranking site significance, please note which method was used. Suggested fields are in the attached response form. Please return by [date]. Thanks, [preparer name]
Short Teams / Slack version
Hi [name] — could you send the site-level nature evidence for [reporting period]? I need the sites you rank as most significant, the nature-related services they may affect, the groups linked to those services, and a short note on how our activities connect to the effect. Please use your own site terms and include the source file/system. Thanks.
Manufacturing
Context. A plant with water abstraction, discharge, and nearby habitat management areas
Adapted request. Please send the plant-level nature-impact pack for [reporting period]: the production sites you rank as most significant for nature-related effects, the services those sites may affect (for example water regulation or habitat support), the groups linked to those services, and a short explanation of how plant operations create or could create those effects. Use your own plant, yard, and permit terms, and attach the source file or system for each line.
Example response. Site A; highest-ranked due to river adjacency; water regulation and flood buffering; downstream residents and water users; cooling-water abstraction and discharge may alter local water conditions; source: environmental register v3.
Agriculture / Food
Context. A farming group with fields, irrigation, hedgerows, and pollinator habitat
Adapted request. Please send the farm-level nature-impact pack for [reporting period]: the holdings you rank as most significant, the nature-related services those holdings may affect (for example pollination, soil formation, or water regulation), the groups linked to those services, and a short explanation of how our farming activities create or could create those effects. Use your own field, holding, and land-management terms, and attach the source file or system for each line.
Example response. Holding 12; highest-ranked because of irrigation pressure and hedgerow restoration area; pollination and soil formation; neighbouring growers and local water users; field management and water abstraction may affect habitat quality and soil condition; source: land management tracker and ecology note.
The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Explain how you identified the locations, services and groups included in the disclosure, and state the basis used to decide whether an effect is direct, indirect, actual or only possible.
Set out what the figures and lists mean in practice by showing which parts of the business are linked to the strongest nature-related effects and which services or groups are most exposed.
If the pattern has changed from the previous period, describe whether that is due to changes in operations, site coverage, assessment scope or the way impacts were identified and grouped.
GRI 101-8 Ecosystem services — [location / page] / [notes]
Professional preparation tools and forms for GRI 101-8. Each download includes a concise “How to use” guide.
| Claim | Risk | Evidence to check |
|---|---|---|
| We based the coverage figure on the sites we judged to be most material for biodiversity impacts, using a documented selection process rather than an ad hoc list. | The selection may be subjective, incomplete, or inconsistent with the stated method, so the reported coverage could omit important sites. | Site screening methodology; materiality or impact assessment records; site ranking or prioritisation papers; management approvals; final site list and the working papers showing how it was derived. |
| We prepared the list of affected natural services from our impact review and kept the underlying mapping so each item can be traced back to the relevant activity or site. | The list may be incomplete, duplicated, or not linked clearly to the activities that drive the impact, which would weaken the reliability of the disclosure. | Impact assessment outputs; activity-to-service mapping; site or project assessments; internal review notes; source documents showing how each service was identified and checked. |
| We identified the groups that may be affected using our stakeholder and impact analysis, and we retained the records that support why each group was included. | Relevant groups may have been missed, misclassified, or included without a clear basis, creating a gap between the disclosure and the underlying analysis. | Stakeholder mapping; impact assessment records; consultation notes; internal classification criteria; working papers showing the basis for including each group. |
| We explained the link between our activities and the effects on the natural services and people involved, and we checked the narrative against the source analysis before publication. | The explanation may be too general, overstated, or not supported by the underlying evidence, so the causal link could be challenged. | Draft and final narrative; source impact assessments; review and sign-off records; cross-checks to supporting evidence; any assumptions or judgement papers used in preparing the explanation. |
- The governing policy or written commitment behind this disclosure
- A methodology / definition note setting out how the disclosure was scoped and prepared
- Source-system exports the figures or facts were drawn from
- The internal approval / sign-off record for the disclosure before publication
- Minutes or records evidencing the relevant engagement or consultation
- The information is presented without a date or as-at point.
- The scope or boundary of the statement is left undefined.
- Key terms are used inconsistently across the report.
- Material changes since the previous period are not disclosed.
- Assertions are made without supporting detail or a source record.
- Boilerplate is used that does not actually answer what is asked.
- Wrong site owner
The team asks the sustainability lead instead of the site manager, operations lead, or local environmental contact who actually knows which locations are most affected.
- Framework words, not business terms
People ask for “ecosystem services” and “beneficiaries” without translating them into the organisation’s own site, asset, customer, community, or supply-chain language, so the wrong data gets pulled.
- No clear boundary
The collector never states which sites, activities, subsidiaries, or joint operations are in scope, so different teams send overlapping or incomplete lists.
- Wrong reporting period
Data is taken from a different year, a partial quarter, or an ad hoc snapshot that does not match the period being reported.
- Mixed counting basis
One team counts every mention of an affected service while another counts unique services or unique sites, so the final set cannot be reconciled.
- Source labels lost
Original file names, site codes, map references, or interview notes are stripped out during consolidation, making it impossible to trace each entry back to where it came from.
- Populations merged too early
Sites, services, and affected groups that should stay separate are combined into one list, which hides where the impact actually sits.
- Evidence trail missing
The draft list is built from memory or email comments without saving the underlying documents, dates, and reviewer names needed to show how the data was assembled.
- No sign-off record
The final dataset is circulated without a named reviewer approving the boundary, source set, and assumptions, so no one can confirm what was checked before disclosure drafting.
- Choosing which locations count as the main impact sites
Use the same internal basis for deciding which sites are most material, and explain any threshold, ranking method, or exclusion where a site sits near the cut-off.
- Handling a site that changes hands during the year
State whether you include locations bought or sold during the period, and if so make clear from which date they are treated as part of the footprint and how you avoid double counting or gaps.
- Reconciling local labels for the same nature-related service
Where the same service is described differently across countries or business units, map each local term to one organisation-wide label and note the translation or grouping rule used.
- Deciding who is in scope when benefits spill beyond the site boundary
Explain the rule used for people or groups at the edge of the affected area, including whether you include indirect users, nearby communities, or only those with a direct link to the activity.
- Picking the timing basis for the year-end list
Disclose whether the list reflects conditions at period end, an average over the year, or another cut-off, and keep the same timing basis for sites, services, beneficiaries, and impact explanations.
- Using estimates where site-level evidence is incomplete
If you rely on models, proxies, or management judgement for any part of the list or explanation, say which items are estimated, why direct measurement was not available, and how the estimate was built.
- Setting the level of detail when names could expose sensitive information
Aggregate or generalise beneficiary information where needed to protect privacy or security, but explain the level of grouping used so readers can still understand who is affected.
- Rounding counts and descriptions consistently
Apply one rounding approach across the disclosure, disclose it once, and make sure rounded figures or grouped descriptions still align with the underlying totals and narrative.
Synthetic, written by LRA — not from a company report, not text from any standard.
Synthetic example for illustration only. We identified the locations where our operations are most likely to create the strongest pressure on nature, based on land use, water abstraction and discharge pathways.
- The main sites are our grain intake and milling complex, two packaging plants, and the wastewater treatment outfall serving those facilities; together they account for 78% of our mapped biodiversity-risk score.
- The natural functions we may influence include water purification, flood buffering, pollination support, soil formation and habitat provision.
- The groups most likely to feel those effects are nearby farmers, downstream households, local fishing communities, municipal water users and site workers.
- In practice, our water use, effluent quality, land take and traffic can reduce habitat quality, alter water availability and affect the reliability of those natural functions for the people who depend on them.
Synthetic example for illustration only. We reviewed our operating footprint and highlighted the places where our activities are most closely linked to nature-related pressure.
- Our open pit, waste rock area, ore haul corridor and process water pond are the four locations with the highest nature-impact significance; the pit and waste rock area together make up 71% of the site-level risk ranking.
- The natural functions that may be influenced are groundwater recharge, erosion control, dust filtration, stream flow regulation and wildlife shelter.
- The people and groups that may be affected are pastoral households, downstream irrigators, local conservation groups, road users and our own workforce.
- Blasting, land disturbance, dust, water drawdown and runoff can weaken those natural functions or make them less reliable for the people and groups that rely on them.
How to turn the collected data into a draft disclosure. Suggested visuals and a GRI content-index line generated from this disclosure's datapoints.
Suggested visuals
- Where the main biodiversity pressures sit — map: A site-by-site view highlighting locations linked to the strongest effects on nature, so readers can see whether the pressure is concentrated in one place or spread across several sites.
- Sites ranked by level of nature impact — bar: A ranking of locations from highest to lower impact, helping show which operations are most material for biodiversity-related reporting.
- Nature services affected by activity — table: A list of the ecosystem functions that are already affected, or may be affected, by the organisation’s operations, with a short note on the type of effect.
- Who is affected and how — stacked bar: A breakdown of affected groups by type of effect, showing which beneficiaries are linked to which impacts or potential impacts from the organisation’s activities.
- Link between operations, nature services and beneficiaries — table: A simple matrix connecting each relevant site or activity to the nature-related services and people or groups that may be affected, making the cause-and-effect link easier to follow.
What separates a figure from a disclosure.
I identified three sites with the most significant biodiversity impacts, two ecosystem services affected, and one beneficiary group.
I identified three sites with the most significant biodiversity impacts, listed two ecosystem services and one beneficiary group affected, and noted that our land-use changes and water abstraction are the main drivers.
I identified three sites with the most significant biodiversity impacts this year, listed two ecosystem services and one beneficiary group affected, and explained that our land-use changes and water abstraction are the main drivers, with the increase at one site linked to expanded operations.
Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 101-8 — these are report practice, not exact disclosure examples.
| Company | Sector · Country | Year | Match | Page | Report | Assurance | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Mega Financial Holding Co., Ltd. | Banks / Diverse Financials / Insurance · Taiwan | 2024 | Exact | p. 53 →p. 194 →p. 77 → | 2024 Sustainability Report → | PwC | ||||||||||||||||
Evidence in Mega Financial Holding Co., Ltd.’s reportWhat the report shows Mega Financial Holding Co., Ltd.'s 2024 Sustainability Report includes coverage of biodiversity impacts and ecosystem services, referencing GRI 201 Economic Performance (2016) with direct economic value disclosed on page 194. The report also addresses financial implications and risks related to climate change under disclosure item 201-2 on the same page. However, there is no clear evidence found regarding other specific narrative items or detailed quantitative data beyond these points.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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| Canacol Energy Ltd | Oil and Gas · Canada | 2024 | Partial | p. 95 →p. 96 →p. 97 → | 2024 ESG Integrated Report → | Deloitte; EY; BSI | ||||||||||||||||
Evidence in Canacol Energy Ltd’s reportWhat the report shows Canacol Energy Ltd’s 2024 ESG Integrated Report provides detailed coverage of biodiversity-related disclosures, including the assessment of 247,382.43 hectares near critical biodiversity areas and management at 42 such sites (p.97). The report also references an ecosystem services analysis aligned with GRI standards (p.96) and highlights social impact with 108 homes benefiting from improved living conditions, showing a 60% reduction in overcrowding and 80% better space distribution (p.156). However, the report lacks clear methodological details or narrative explanation for these disclosures, as no quotable evidence was found on this aspect.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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| Wilmar International | Food Production — Agricultural · Singapore | 2024 | Partial | p. 9 →p. 17 →p. 18 → | Sustainability Report 2024 → | EY | ||||||||||||||||
Evidence in Wilmar International’s reportWhat the report shows Wilmar International's Sustainability Report 2024 includes coverage of biodiversity impacts, referencing GRI 101-5 and the use of High Conservation Value (HCV) methodology to disclose locations with biodiversity impacts (p.17). The report also addresses emissions reduction targets related to services, fuel and energy activities, upstream transportation and distribution, and processing of sold products, aiming for reductions by 2032 from a 2022 base year (p.21). However, there is no clear or detailed narrative on methodology or further specifics about nature-related risks and opportunities, as some relevant information is either missing or unclear in the report.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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A food processor uses river water for cleaning and cooling at two plants. One plant sits beside a wetland that also supports local fishing and flood storage, while the other is inland and has no nearby natural feature of note.Which sites should you flag as the ones with the strongest nature-related effects, and what related services and groups should you list for each?
A quarry operator has identified dust suppression, groundwater drawdown and habitat clearance across three extraction areas. The team has named birds, insects and nearby households as affected groups, but has not yet linked each group to a specific natural service.What extra explanation should be added so the disclosure is complete enough for review?
A beverage company sources fruit from farms in one region and bottles the product in another. The sustainability team is unsure whether to include only direct suppliers and local residents, or also downstream communities that depend on the same watershed and pollination services.How should the team decide which beneficiaries to include in the list?
A timber business has one forest block where harvesting is intense and another where activity is limited to occasional access tracks. The reporting team has evidence that the first block affects water regulation, habitat and local recreation, but the second block only has a minor road crossing with no clear link to any natural service.How should the team treat the two blocks when deciding what to disclose and how much detail to give?
See how companies actually report GRI 101-8 — drawn from their own published reports, with the exact pages, and an LRA AI-assistant that works through it with you. Available to LRA Community members and to students throughout their platform access.
How this disclosure maps across the major reporting frameworks.
For GRI 101-8 Biodiversity, what data do I need to gather before I start drafting the disclosure?
The page says to prepare four datapoints: key biodiversity sites, affected ecosystem services, affected beneficiaries, and an impact explanation. Use those as the starting checklist before you draft anything. ↑ section
How do I use the step-by-step 'how to prepare' section for GRI 101-8 Biodiversity?
Use it as a working sequence for scoping, collecting the four datapoints, and then turning them into a draft. The page is set up to help you move from preparation to a disclosure-ready narrative. ↑ section
Who should own the GRI 101-8 Biodiversity data collection in practice?
The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can source the site, service, beneficiary, and impact information. The page does not assign roles for you, so you need to map those responsibilities internally. ↑ section
What should I include in the evidence pack for GRI 101-8 Biodiversity assurance readiness?
The page includes an evidence pack with five items to support assurance readiness. Use that pack alongside the four assurance claims to verify the claim, the risk, and the evidence behind each point. ↑ section
What are the four assurance claims I need to check for GRI 101-8 Biodiversity?
The page says there are four assurance claims to verify, each with a claim, risk, and evidence angle. It does not list them in the page content provided here, so use the assurance section and evidence pack to work through them. ↑ section
What are the common reporting gaps or mistakes to avoid in GRI 101-8 Biodiversity?
The page has a section on common reporting gaps and mistakes, so use that as a pre-submission check. In practice, it is there to help you spot missing datapoints, weak explanations, or evidence gaps before you finalise the draft. ↑ section
How can I turn my GRI 101-8 Biodiversity data into a draft disclosure?
The page includes draft-output support with visualisation ideas, narrative starters, and a GRI content-index line. That means you can move from the collected datapoints into a first draft without starting from a blank page. ↑ section
Is there a worked example I can use to sanity-check my GRI 101-8 Biodiversity numbers?
Yes — the page includes synthetic illustrative example disclosures, including a quantitative table. Use them only as a formatting and consistency check, not as real-world benchmarks. ↑ section
How do I use the Prep & Assurance workbook for GRI 101-8 Biodiversity?
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the preparation and assurance steps, then pair it with the printable Library Card if you want a quick reference copy. ↑ section
What is the printable Library Card PDF for GRI 101-8 Biodiversity used for?
The Download Centre includes a printable Library Card in PDF format. It is there as a practical reference you can keep alongside the workbook while you prepare the disclosure and evidence pack. ↑ section
Can I reuse my GRI 101-8 Biodiversity data for ESRS E4 Biodiversity and Ecosystems?
The page says ESRS E4 is the closest correspondence, so the data may be reusable across both. Treat that as a practical cross-framework link, but do not assume the reporting needs are identical. ↑ section
- GRI 101-8 Biodiversity disclosure checklist for sustainability managers
- What evidence do I need for GRI 101-8 Biodiversity assurance?
- How to scope key biodiversity sites for GRI 101-8 Biodiversity
- How to identify affected ecosystem services for GRI 101-8 Biodiversity
- How to identify affected beneficiaries for GRI 101-8 Biodiversity
- How to write the impact explanation for GRI 101-8 Biodiversity
- GRI 101-8 Biodiversity common mistakes and reporting gaps
- GRI 101-8 Biodiversity workbook download and library card PDF
- GRI 101-8 Biodiversity draft narrative starters and content index line
- GRI 101-8 Biodiversity assurance claims claim risk evidence
- GRI 101-8 Biodiversity from company reports examples
- GRI 101-8 Biodiversity ESRS E4 data reuse
Get a practical answer for your reporting context. Your first answer is free — create a free account to continue the conversation.
Sources, status and disclaimer
This LRA assistance tool is designed for educational and internal data-collection purposes. It is not an official interpretation of the GRI Standards, IFRS Sustainability Disclosure Standards or EU CSRD/ESRS requirements. When applying these frameworks in professional practice, users should consult and double-check the official standards, guidance and applicable regulatory sources.