Disclosure focus
This disclosure asks an organisation to explain whether, and how, its activities have changed the condition of biodiversity in the places where it operates or influences nature. The focus is on reporting the actual change observed or reasonably linked to the organisation, rather than simply describing policies, intentions, or general environmental commitments.
In practice, the organisation should look across the parts of its business that can affect biodiversity and consider the full range of relevant sites and activities, not only a few showcase locations. The report should make clear where the changes are happening, what kind of biodiversity state has changed, and whether the organisation is covering its main operational footprint or only selected assets.
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 101-7 sub-elements (LRA working checklist)
Set out the context needed to understand how the figures were prepared, including the methods, standards and assumptions used.
State the ecosystem condition at the starting year.
State the ecosystem condition for the reporting period.
Give the ecosystem area in hectares for the starting year.
Identify the sites where biodiversity impacts are most significant.
Describe the type of ecosystem affected, or likely to be affected, for the starting year.
How to prepare it
1Start by identifying the locations that matter most for biodiversity impact, so you know which sites belong in the disclosure and which do not.
2For each included site, set the baseline details: note the ecosystem type involved, record its area in hectares, and capture the condition at that starting point.
3Update the same site-level record for the reporting period by stating the ecosystem condition for the current year, using a consistent basis with the baseline.
4Gather the supporting material that shows how you built the figures and descriptions, including the methods you used, the standards you followed, and any assumptions you relied on.
5Prepare the final disclosure so it clearly presents the site list, the baseline and current-condition information, and the explanatory context in a way that can be traced back to source records.
6Before filing, check the output against the official source to confirm nothing has been left out, any exclusions or changes are explained, and the wording still matches the underlying evidence.
Request the data
Request site biodiversity change data from EHS / site teams
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Which sites have had the most material effects on biodiversity, and what was the affected ecosystem type, size, condition at the start point, condition now, and the method used to compile the figures?
Use your organisation’s own site, land, habitat, ecology, or environmental management terms first, then map them to the reporting disclosure. Keep the request in the language your EHS, estates, or site teams already use, rather than using framework labels in the first instance.
Weak request
Please provide the biodiversity disclosure data for the reporting period.
Why it fails: This is too broad and uses framework language without telling the owner which sites, which measures, or which supporting notes are needed. It is hard to action, hard to trace back to source records, and likely to trigger a partial or inconsistent response.
Better request
Please send the site-level extract for the locations your team ranks as having the biggest biodiversity impact, for [period]. For each site, include the habitat or ecosystem type, the base-year area in hectares, the base-year condition, the current condition, and a short note on the method, assumptions, and source records used. Please use your normal site and ecology terms, then add a simple mapping note if needed.
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 which sites were included, how the affected habitats were identified, what counts as the starting-year baseline, and the standards, methods and assumptions used to compile the figures.
Context note
Set out what the site ranking, habitat type, area in hectares and condition ratings are intended to show, so readers can understand the scale, location and state of the affected ecosystems.
Fluctuation statement
Describe any notable movement in habitat condition between the baseline year and the current period, and note the operational, environmental or data-related reasons behind those changes.
Content index entry
GRI 101-7 Changes to the state of biodiversity — [location / page] / [notes]
Download Centre
Preparation tools & forms
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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, wrong language
The request goes to a team that knows the framework label but not the site records, so the first answer comes back in reporting jargon instead of the organisation’s own asset and ecology terms.
Scope left too broad
The data pull starts without fixing which locations count, so sites with different biodiversity impacts get mixed together and the final set no longer matches the intended boundary.
Base year and current period blurred
The collector uses the latest survey for both time points, which makes the baseline and the reporting-period condition impossible to compare properly.
Counting basis changed mid-stream
One source is captured by area, another by site count, and the two are merged without conversion, so the figures cannot be compared on the same basis.
Source labels stripped out
Field names, map references, and survey tags are removed during export, leaving no way to trace each value back to the original record.
Separate habitats merged
Different ecosystem types are rolled into one line because they sit at the same location, even though they should stay distinct for the base-year record and condition notes.
Evidence notes not captured
The team saves the numbers but not the standards, methods, and assumptions used to build them, so the compilation logic cannot be checked later.
No approval trail
The dataset is passed on without a named reviewer or sign-off record, so nobody can show who checked the inputs before the disclosure draft was prepared.
Where judgement is often needed
Setting the starting point after a portfolio change
If sites were bought, sold, or closed during the period, choose a clear starting point for the earlier comparison year and explain which locations were kept in, removed from, or added to the site list.
Using local habitat labels across different countries
Where the same habitat is named or classified differently in different places, map those labels to one internal description and explain the mapping so readers can compare like with like.
Deciding whether a fringe population counts
For species or habitat areas that sit partly inside and partly outside your operational area, set a consistent rule for inclusion and explain how you treated borderline cases.
Choosing the date used for the comparison year
Pick one cut-off date for the earlier year and apply it consistently, then state that date and any reason why it differs from the reporting-period cut-off.
Mixing measured field data with estimates
If some figures come from surveys and others from modelling or judgement, say which parts were directly observed and which were estimated, and explain the basis for any assumptions.
Handling incomplete condition information
When the earlier or current condition of an ecosystem is not fully known, use the best available evidence, note the gap, and explain how the missing information affected the comparison.
Rounding area figures without distorting the change
Round hectares in a way that keeps the before-and-after picture internally consistent, and disclose the rounding approach if it affects the apparent size of the change.
Aggregating sensitive location data
If naming a site or giving exact coordinates would create a privacy, security, or conservation issue, group the data at a higher level and explain the level of aggregation used.
Defining the site set for the most affected locations
Set a transparent rule for which locations are included in the list of most affected sites, and explain any threshold, ranking method, or tie-break used to decide the final selection.
Reconciling condition descriptions between years
If the way you describe ecosystem condition changed between the comparison year and the current year, restate both years using the same internal scale or explain the conversion so the movement is understandable.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Food processing
*Synthetic illustration only.* We identified the two locations where our operations are most likely to affect nature: our coastal ingredients site and our inland packaging plant. For the base year, the first site sat within **120 ha** of **coastal wetland**, recorded as **fair** condition; by the current period, the same area was assessed as **slightly improved** after drainage controls and habitat buffers were put in place. - The second site covered **85 ha** of **mixed farmland edge**, starting from **moderate** condition in the base year and moving to **moderate-to-good** in the current period. - We compiled the figures using site boundary maps, field surveys, and a simple condition scoring method applied consistently across both periods; where exact ecological boundaries were not available, we used the operational land parcel as the proxy and kept the same assumptions year on year.
This example shows how a reporter can name the main locations driving nature impact, describe the habitat type and area at the starting point, compare condition then and now, and explain the method used to build the numbers.
Illustrative (synthetic) example — Renewable energy
*Synthetic illustration only.* Our two most significant nature-sensitive locations are the upland turbine cluster and the river-crossing cable corridor. In the base year, the turbine cluster occupied **240 ha** of **heathland and rough grassland**, assessed as **good**; in the current reporting period, it remained **good** after ongoing access management and seasonal restoration work. - The cable corridor covered **36 ha** of **riparian woodland and riverbank habitat** in the base year, with a **poor-to-fair** condition rating then and a **fair** rating now. - We prepared the data from GIS site footprints, ecological walkovers, and a condition rubric aligned to our internal biodiversity procedure; the area totals reflect the full operational footprint, while the condition ratings reflect the habitat within that footprint that we could inspect directly.
This example demonstrates a second plausible sector using different sites and habitat types, while still giving the starting area, the starting and current condition, and a clear note on the data sources and assumptions.
Company reports
How companies report GRI 101-7
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Sands China Ltd.
Hotels, Restaurants, Leisure, Tourism Services · Macao · 2025
Sands China Ltd.'s 2025 ESG Report provides detailed coverage of biodiversity impact assessments, reporting the area of operational sites with such assessments as 58, 18, and 29 hectares on page 37, along with information on sites near critical biodiversity. The report also addresses transition risks related to carbon tax models over short, medium, and long time horizons on page 32, and notes an 8% reduction in a base year performance metric on page 10. However, there is no clear narrative found specifically addressing other aspects of biodiversity or ecosystem conditions beyond these points, and some narrative items remain unreported or unclear.
Canacol Energy Ltd
Oil and Gas · Canada · 2024
Canacol Energy Ltd’s 2024 ESG Integrated Report provides detailed coverage of biodiversity impacts, identifying 10 drivers of change and reporting on sites near critical biodiversity areas covering 247,382.43 hectares (p.97). The report quantifies specific areas such as 48,323 hectares for DRMI Serranía de los Yariguies and 2,506 hectares for the mining river (p.98), and notes ecosystem restoration efforts including planting 2,500 trees and promoting sustainable practices benefiting local communities (p.43). However, the report lacks a clear narrative on methodology or overarching biodiversity strategy, with some risk-related context provided but no headline values or comprehensive narrative on biodiversity management (p.208; no page).
Sumitomo Forestry Co., Ltd.
Home Building · Japan · 2025
Sumitomo Forestry Co., Ltd.'s Sustainability Report 2025 includes narrative coverage on biodiversity and ecosystem integrity, highlighting issues such as rapid decline in ecosystem integrity and the significance of ecosystem services, with relevant information found on page 128. The report also provides area values related to ecosystems on the same page and includes some narrative context on future forecasts and data periods on page 499. However, specific headline values for certain narrative items are missing, and some expected detailed disclosures, such as narrative item (a-i), are not found in the report.
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Check your understanding
Scenarios to work through
A manufacturing group has three sites near sensitive habitats, but only one factory has the clearest link to habitat change this year. The team has base-year habitat notes for that factory, plus a current-year field survey showing the area and condition have shifted.
QShould you include only the site with the strongest biodiversity impact, and what details do you need to capture for that site?
Reveal model answer →Hide answer ↑Yes. For the site with the most material effect on nature, record the kind of habitat affected or at risk in the base year, its size in hectares for that base year, the habitat condition in the base year, and the condition in the current reporting period. If the other sites are not the main drivers of the impact, they do not belong in this item.
Why this matters · Focus on the locations that drive the biggest nature impact, and pair the base-year picture with the current-year condition.
A utility company has mapped a wetland area as 18.4 ha in the base year, but the latest survey shows 17.9 ha after a boundary correction. The preparer is unsure whether to replace the earlier figure or keep the original base-year number.
QWhich figure belongs in the base-year field, and how should the current-year change be handled?
Reveal model answer →Hide answer ↑Keep the base-year figure as the starting reference used for this disclosure, even if later work refines the understanding of the site. Then report the current-period condition separately, so readers can see the present state alongside the original baseline. Do not swap the base-year number for a later estimate unless your organisation has a clear, documented basis for restating the baseline in the supporting explanation.
Why this matters · The baseline and the current period are separate reference points, so do not blur them together.
A food producer uses satellite imagery, consultant surveys, and internal site walkovers to compile the biodiversity note. The methods do not all line up perfectly, and the team has also made a few judgement calls about habitat boundaries and condition scoring.
QWhat supporting explanation should accompany the figures so a reader can understand how the information was built?
Reveal model answer →Hide answer ↑Add a plain explanation of how the data was assembled, including the methods used, any standards or guidance applied, and the key assumptions or judgement calls that affected the result. This should make it possible for a reader to understand why the numbers and condition descriptions look the way they do.
Why this matters · Always explain the method, the rules used, and the main assumptions behind the biodiversity data.
A mining group has one site where land disturbance is obvious, but another site has a smaller footprint and a more sensitive habitat. The reporting team is debating whether to list both sites or only the one with the largest area change.
QHow should you decide which sites belong in the disclosure?
Reveal model answer →Hide answer ↑Choose the sites that have the most significant effect on biodiversity, not simply the largest physical footprint. A smaller site can still belong in the disclosure if its impact on habitat is more serious than a larger site elsewhere. The selection should be based on materiality of the nature impact, and the supporting explanation should make that basis clear.
Why this matters · Size alone is not the test; include the sites that matter most for biodiversity impact.
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 ✓Management of biodiversity impacts → Guide ✓Access and benefit-sharing → Guide ✓Identification of biodiversity impacts → Guide ✓Locations with biodiversity impacts → Guide ✓Direct drivers of biodiversity loss → Guide ✓Show all 7 related disclosures →
FAQ
Questions this page answers
For GRI 101-7 Biodiversity, what data do I need to gather before I start drafting the disclosure?+−
The page says to prepare six datapoints: key biodiversity sites, affected ecosystem type, base-year ecosystem area, base-year condition, current ecosystem condition, and compilation notes. Use those as the starting checklist before you draft anything.
How do I scope GRI 101-7 Biodiversity so I know which sites and ecosystem areas to include?+−
The page’s plain-language explainer and step-by-step preparation section are the place to start, and the key biodiversity sites datapoint is the main scoping input. The guidance is meant to help you decide what to include and document that choice in the compilation notes.
What should I put in the compilation notes for GRI 101-7 Biodiversity?+−
The page includes compilation notes as one of the required datapoints to prepare, so use them to record how the figures and descriptions were assembled. That helps make the disclosure easier to review and explain later.
Who should own the GRI 101-7 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 person or team that can gather the site and ecosystem data and keep the evidence together. The page does not assign a single mandatory owner, so you need to set that internally.
What evidence should I keep to make a GRI 101-7 Biodiversity disclosure assurance-ready?+−
The page says there is an evidence pack with five items for assurance readiness, and it also lists six assurance claims to verify using claim, risk, and evidence. Use those materials to build a file that shows where each datapoint came from and how it was checked.
What are the common mistakes people make when reporting GRI 101-7 Biodiversity?+−
The page includes a section on common reporting gaps and mistakes, so it is designed to help you spot issues before you finalise the draft. A practical use is to compare your own draft against that list and fix any missing or inconsistent datapoints.
How do I use the GRI 101-7 Biodiversity workbook and printable Library Card?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise the preparation and assurance checks, and the PDF if you want a quick reference copy.
Can I turn the GRI 101-7 Biodiversity page into a draft disclosure quickly?+−
Yes — the page has a draft-output section with visualisation ideas, narrative starters, and a GRI content-index line. That gives you a practical route from the prepared datapoints to a first draft.
What does the synthetic example on GRI 101-7 Biodiversity show me, and can I copy it into my report?+−
The page includes synthetic illustrative example disclosures, including a quantitative table, to show how the disclosure might look. You should use it as a model for structure and presentation, not as real company data.
Is there a cross-framework link for GRI 101-7 Biodiversity that I can reuse in my reporting pack?+−
Yes — the page notes a closest correspondence with ESRS E4 (Biodiversity and Ecosystems). You can reuse the underlying data across both, but the page does not say the reporting requirements are identical.
More questions this page can help with
GRI 101-7 Biodiversity checklist for data owners: what should be ready before drafting?GRI 101-7 Biodiversity evidence pack: what should I include for assurance review?GRI 101-7 Biodiversity workbook download: how do I use the .xlsx file in practice?GRI 101-7 Biodiversity common mistakes: what should I check before sign-off?GRI 101-7 Biodiversity narrative starters: how do I turn the datapoints into text?GRI 101-7 Biodiversity content index line: what should the draft output look like?GRI 101-7 Biodiversity base-year ecosystem area and condition: how do I record them consistently?GRI 101-7 Biodiversity current ecosystem condition: what should I compare it against?GRI 101-7 Biodiversity key biodiversity sites: how do I decide which sites belong in scope?GRI 101-7 Biodiversity compilation notes: what level of detail is useful for assurance?GRI 101-7 Biodiversity from company reports: how can I use the linked examples without copying them?GRI 101-7 Biodiversity ESRS E4 correspondence: can I reuse the same data set for both disclosures?
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