Locations with biodiversity impacts

جوهر الإفصاح

Disclosure 101-5 requires an organization to report location-based information for the sites and supply-chain products and services identified under Disclosure 101-4 as having the most significant impacts on biodiversity. The organization should use the same approved list and should not conduct a separate prioritization exercise for Disclosure 101-5.

For each relevant site, the organization must report its location, size in hectares and the activities carried out there. It must also report whether the site is in or near an ecologically sensitive area. A site is “in” such an area when it is completely or partially located within it. A site is “near” such an area when the area falls within the site’s area of influence or within a documented screening radius set by the organization. Where a radius is used, the organization should explain the approach and report the radius.

The distance to an ecologically sensitive area is required only when the site is near, rather than within, that area. The organization must classify the relevant area under one or more of the following categories: an area of biodiversity importance; an area of high ecosystem integrity; an area of rapid decline in ecosystem integrity; an area of high physical water risk; or an area important for the delivery of ecosystem service benefits to Indigenous Peoples, local communities and other stakeholders.

Where possible, the organization should report site names, coordinates, polygon outlines or maps. For transport activities, it can report departure and arrival locations and transport routes where precise site coordinates are not available. For fishing activities, it can report FAO major fishing areas and subareas.

For each product and service in the supply chain with the most significant impacts on biodiversity, the organization must report the countries or jurisdictions where the associated activities take place. Where possible, it should also report the location within the country or jurisdiction, the level of traceability, and the volume sourced or amount spent. Information on downstream entities can be reported additionally where available.

The organization should also consider reporting the size in hectares of ecologically sensitive areas within its sites, the percentage of sites in or near ecologically sensitive areas, and information on high-impact commodities. These are Guidance items and should not be presented as additional mandatory requirements.

Where required information cannot be reported because of legal prohibitions, confidentiality constraints or unavailable or incomplete information, the organization must apply the relevant reason for omission in accordance with GRI 1 rather than silently aggregating or excluding the information.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.