Policies to halt and reverse biodiversity loss

Kern der Offenlegung

Disclosure 101-1 requires an organization to describe its policies or commitments to halt and reverse biodiversity loss and explain how they are informed by the 2050 Goals and 2030 Targets of the Kunming-Montreal Global Biodiversity Framework. If the policies or commitments are not informed by the Global Biodiversity Framework, the organization can comply by stating this clearly and may describe any plans and timeframe for future alignment.

The organization must report the extent to which these policies or commitments apply to its activities and business relationships. Where they apply only to selected activities or relationships, the organization should identify the areas covered. It should also explain whether business relationships are obligated or encouraged to follow the policies and, where relevant, how adoption is supported or incentivised.

The organization must also report its goals and targets to halt and reverse biodiversity loss, whether and how they are informed by scientific consensus, the base year, and the indicators used to evaluate progress. It should additionally report the baseline and timeline for achieving the goals and targets.

Where terms such as ‘net positive impact’, ‘no net loss’, ‘net gain’ or ‘nature positive’ are used, the organization should explain how these concepts are defined and identify the sources used.

Disclosure 101-1 applies when biodiversity has been determined to be a material topic. It supplements and does not replace Disclosure 3-3. Policies already reported under Disclosure 2-23 or 3-3-c can be cross-referenced rather than repeated. Reasons for omission are permitted in accordance with GRI 1.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.