Disclosure focus
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.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.
Prepare
What to collect before drafting
Tick each field as the evidence lands. Owners are the teams that usually hold the source files.
-
Policies or commitments to halt and reverse biodiversity loss
Sustainability reporting / BiodiversityDescribe the organisation's policies or commitments to halt and reverse biodiversity loss.
Evidence Approved biodiversity policies, commitments and governance records.
Watch for The published response for policies or commitments to halt and reverse biodiversity loss is incomplete or does not match the supporting records.
-
Global Biodiversity Framework alignment
Sustainability reporting / BiodiversityExplain whether and how the policies or commitments are informed by the 2050 Goals and 2030 Targets of the Kunming-Montreal Global Biodiversity Framework.
Evidence GBF mapping, policy-development papers and approval evidence.
Watch for The published response for global biodiversity framework alignment is incomplete or does not match the supporting records.
-
Application to activities and business relationships
Sustainability reporting / BiodiversityReport the extent to which the policies or commitments apply to the organisation's activities and business relationships.
Evidence Activity and relationship scope map, policy applicability register and exclusions.
Watch for The published response for application to activities and business relationships is incomplete or does not match the supporting records.
-
Expectations for business relationships
Procurement / Supply Chain / Sustainability reportingExplain whether business relationships are obligated or encouraged to follow the policies and how adoption is supported or incentivised.
Evidence Supplier or partner standards, contracts, engagement plans, incentives and monitoring records.
Watch for The published response for expectations for business relationships is incomplete or does not match the supporting records.
-
Goals and targets
Sustainability reporting / BiodiversityReport goals and targets to halt and reverse biodiversity loss.
Evidence Approved goal and target register, accountable-owner records and implementation plans.
Watch for The published response for goals and targets is incomplete or does not match the supporting records.
-
Scientific basis
Sustainability reporting / BiodiversityReport whether and how goals and targets are informed by scientific consensus.
Evidence Scientific references, target methodology, expert review and model documentation.
Watch for The published response for scientific basis is incomplete or does not match the supporting records.
-
Base year, baseline and timeline
Sustainability reporting / BiodiversityReport the base year and additionally record the baseline and timeline used to measure and achieve the goals and targets.
Evidence Baseline study, base-year rationale, target timetable and change-control record.
Watch for The published response for base year, baseline and timeline is incomplete or does not match the supporting records.
-
Progress indicators
Sustainability reporting / BiodiversityReport the indicators used to evaluate progress against the goals and targets.
Evidence Indicator definitions, monitoring protocol, source systems and calculation files.
Watch for The published response for progress indicators is incomplete or does not match the supporting records.
-
Definitions for net-impact terms
Sustainability reporting / BiodiversityWhere net positive impact, no net loss, net gain or nature positive terminology is used, explain the definition and sources.
Evidence Approved terminology note, methodology and cited source definitions.
Watch for The published response for definitions for net-impact terms is incomplete or does not match the supporting records.
Before you start
- Apply this disclosure when biodiversity is a material topic and cover activities and business relationships, not only selected own-operation sites.
- If policies or commitments are not informed by the Global Biodiversity Framework, state this clearly and optionally describe future alignment plans and timing.
- Have the supporting records and the final response been reconciled?
How to prepare it
Request the data
Request the disclosure evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Provide the approved biodiversity policies and commitments, GBF mapping, activities and business-relationship scope, relationship expectations, goals, targets, scientific basis, base year, baseline, timeline, indicators and definitions of any net-impact terms.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Better request
Provide the approved biodiversity policies and commitments, GBF mapping, activities and business-relationship scope, relationship expectations, goals, targets, scientific basis, base year, baseline, timeline, indicators and definitions of any net-impact terms.
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
Cross-reference policies already reported under GRI 2-23 or GRI 3-3 rather than duplicating them, while preserving the biodiversity-specific alignment and target information.
Context note
GRI 101-1 supplements and does not replace Disclosure 3-3. Reasons for omission are permitted in accordance with GRI 1.
Download Centre
Preparation tools & forms
Download preparation tools for GRI 101-1 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Policies or commitments to halt and reverse biodiversity loss is reported accurately and completely.
Risk The response omits, misclassifies or overstates policies or commitments to halt and reverse biodiversity loss.
Evidence to check Approved biodiversity policies, commitments and governance records.
Global Biodiversity Framework alignment is reported accurately and completely.
Risk The response omits, misclassifies or overstates global biodiversity framework alignment.
Evidence to check GBF mapping, policy-development papers and approval evidence.
Application to activities and business relationships is reported accurately and completely.
Risk The response omits, misclassifies or overstates application to activities and business relationships.
Evidence to check Activity and relationship scope map, policy applicability register and exclusions.
Expectations for business relationships is reported accurately and completely.
Risk The response omits, misclassifies or overstates expectations for business relationships.
Evidence to check Supplier or partner standards, contracts, engagement plans, incentives and monitoring records.
Goals and targets is reported accurately and completely.
Risk The response omits, misclassifies or overstates goals and targets.
Evidence to check Approved goal and target register, accountable-owner records and implementation plans.
Scientific basis is reported accurately and completely.
Risk The response omits, misclassifies or overstates scientific basis.
Evidence to check Scientific references, target methodology, expert review and model documentation.
Base year, baseline and timeline is reported accurately and completely.
Risk The response omits, misclassifies or overstates base year, baseline and timeline.
Evidence to check Baseline study, base-year rationale, target timetable and change-control record.
Progress indicators is reported accurately and completely.
Risk The response omits, misclassifies or overstates progress indicators.
Evidence to check Indicator definitions, monitoring protocol, source systems and calculation files.
Definitions for net-impact terms is reported accurately and completely.
Risk The response omits, misclassifies or overstates definitions for net-impact terms.
Evidence to check Approved terminology note, methodology and cited source definitions.
Evidence pack to prepare
Common reporting gaps
- Reducing the disclosure to policy coverage.
- Treating GBF alignment as mandatory rather than reporting the actual position.
- Omitting business-relationship scope or expectations.
- Reporting aspirations without base year, baseline, timeline or indicators.
- Using nature positive or no net loss without a definition and source.
Real reports
How 3 companies report it
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
Tata AutoComp Systems Limited
Exact
Sumitomo Forestry Co., Ltd.
Partial
Godrej Properties Limited
Exact| Field | Tata AutoComp Systems Limited | Sumitomo Forestry Co., Ltd. | Godrej Properties Limited |
|---|---|---|---|
| Biodiversity policy summary | Not found | Not found | Not found |
| Coverage of operations | Not found | Not found | Not found |
| Biodiversity goals and targets | Not found | Not found | Not found |
| Science basis check | Not found | Not found | Not found |
| Base year start date | Not found | Not found | Not found |
| Base year end date | Not found | Not found | Not found |
| Progress measures | Not found | Not found | Not found |
Ask the Knowledge Hub AI Assistant about this disclosure
Get practical answers for your reporting context.
Check your text
Paste one or two paragraphs. The fragment is used for this check only and is not stored in your conversation.
Peer comparison uses examples on this card, not prevalence in the report corpus.
Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 101-1
within GRI 101: Biodiversity
Guides that settle this question
Related & explore
More in GRI 101 →Browse full catalogue →Search all disclosures →