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GRI Training Partner GRI 101 · Biodiversity · Disclosure GRI 101-2

In effect 2026

Effective for reporting periods beginning on or after 1 January 2026. Replaces GRI 304.

Management of biodiversity impacts

GRI 101-2 · mandatory · metrics + narrative

Disclosure 101-2 requires an organization to describe the actions it takes to manage its most significant impacts on biodiversity at its sites and in relation to products and services in its supply chain. These impacts are identified under Disclosure 101-4, while the relevant sites are reported under Disclosure 101-5. The organization should also report actions taken to manage impacts downstream in its value chain, where applicable.

Legal status

GRI 101: Biodiversity 2024 is effective for reports or other materials published on or after 1 January 2026 and replaces GRI 304: Biodiversity 2016.

Start preparing ↓ Official Global Reporting Initiative source ↗

Disclosure focus

The organization must explain how it applies the mitigation hierarchy by describing actions taken to avoid negative impacts, minimize impacts that could not be avoided, restore and rehabilitate affected ecosystems, and offset residual negative impacts. It must also describe transformative actions and additional conservation actions. These categories should be kept distinct: restoration and rehabilitation address ecosystems affected by the organization’s activities; offsets address residual impacts through interventions in other areas; and additional conservation actions create positive impacts beyond the management of the organization’s own negative impacts.

For each site with the most significant impacts on biodiversity, the organization must report the area under restoration or rehabilitation and the area restored or rehabilitated, in hectares. It must also list which of these sites have a biodiversity management plan and explain why the other sites do not.

For each biodiversity offset, the organization must report its goal and geographic location, whether and how principles of good offset practice are met, and whether and how the offset is certified or verified by a third party. The disclosure does not require every offset to meet good-practice principles or to be externally certified, but it requires transparent reporting of the actual position.

The organization must also describe how it enhances synergies and reduces trade-offs between biodiversity and climate actions, and how it ensures that its biodiversity actions avoid and minimize negative impacts and maximize positive impacts for stakeholders. Where no process exists to enhance synergies or reduce trade-offs, a brief statement of this fact is sufficient.

The disclosure should be prepared together with Disclosure 3-3 and should reflect the sites and supply-chain products and services identified under Disclosures 101-4 and 101-5. Requirements and official Guidance should be distinguished clearly from additional LRA preparation recommendations.

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.

  • Site actions

    Sustainability reporting / Biodiversity

    Describe actions for the sites with the most significant biodiversity impacts identified under GRI 101-4 and reported under GRI 101-5.

    Evidence Site impact assessments, action plans, budgets and implementation records.

    Watch for The published response for site actions is incomplete or does not match the supporting records.

  • Supply-chain actions

    Procurement / Supply Chain / Sustainability reporting

    Describe actions for products and services in the supply chain with the most significant biodiversity impacts.

    Evidence Supplier impact assessments, sourcing plans, contracts, engagement records and monitoring.

    Watch for The published response for supply-chain actions is incomplete or does not match the supporting records.

  • Avoidance

    Sustainability reporting / Biodiversity

    Describe actions taken to avoid negative biodiversity impacts.

    Evidence Alternatives appraisal, siting or design decisions and avoidance-control evidence.

    Watch for The published response for avoidance is incomplete or does not match the supporting records.

  • Minimisation

    Operations / Sustainability reporting

    Describe actions taken to minimise impacts that could not be avoided.

    Evidence Mitigation plans, operating controls, performance records and residual-impact assessment.

    Watch for The published response for minimisation is incomplete or does not match the supporting records.

  • Restoration and rehabilitation

    Operations / Sustainability reporting

    Describe actions to restore and rehabilitate ecosystems affected by the organisation's activities.

    Evidence Restoration plans, ecological baselines, implementation evidence and monitoring results.

    Watch for The published response for restoration and rehabilitation is incomplete or does not match the supporting records.

  • Biodiversity offsets

    Sustainability reporting / Biodiversity

    Describe actions to offset residual negative impacts in other areas.

    Evidence Residual-impact calculation, offset design, location, implementation, certification or verification evidence.

    Watch for The published response for biodiversity offsets is incomplete or does not match the supporting records.

  • Transformative actions

    Sustainability reporting / Biodiversity

    Describe actions intended to change the underlying systems that drive biodiversity loss.

    Evidence Transformation strategy, collaboration records, policy engagement and outcome evidence.

    Watch for The published response for transformative actions is incomplete or does not match the supporting records.

  • Additional conservation actions

    Sustainability reporting / Biodiversity

    Describe conservation actions that create positive impacts beyond management of the organisation's own negative impacts.

    Evidence Conservation agreements, funding and implementation records, baseline and outcome monitoring.

    Watch for The published response for additional conservation actions is incomplete or does not match the supporting records.

  • Area under restoration or rehabilitation

    Operations / Sustainability reporting

    For each relevant site, report the area under restoration or rehabilitation in hectares.

    Evidence Site register, GIS files, restoration plan and hectare calculation.

    Watch for The published response for area under restoration or rehabilitation is incomplete or does not match the supporting records.

  • Area restored or rehabilitated

    Operations / Sustainability reporting

    For each relevant site, report the area restored or rehabilitated in hectares.

    Evidence Completion evidence, GIS files, ecological verification and hectare calculation.

    Watch for The published response for area restored or rehabilitated is incomplete or does not match the supporting records.

  • Biodiversity management plans

    Sustainability reporting / Biodiversity

    List relevant sites with a biodiversity management plan and explain why the other relevant sites do not have one.

    Evidence Site plan register, approved plans, applicability assessment and gap rationale.

    Watch for The published response for biodiversity management plans is incomplete or does not match the supporting records.

  • Offset details

    Sustainability reporting / Biodiversity

    For each offset, report its goal and location, whether and how good-practice principles are met and whether and how it is third-party certified or verified.

    Evidence Offset register, map, methodology, good-practice assessment and certification or verification records.

    Watch for The published response for offset details is incomplete or does not match the supporting records.

  • Biodiversity-climate synergies and trade-offs

    Sustainability reporting / Biodiversity

    Describe how biodiversity and climate actions reinforce each other and how trade-offs are reduced.

    Evidence Integrated action assessment, option appraisal, decision papers and monitoring.

    Watch for The published response for biodiversity-climate synergies and trade-offs is incomplete or does not match the supporting records.

  • Stakeholder safeguards and benefits

    Stakeholder Engagement / Biodiversity

    Explain how biodiversity actions avoid and minimise negative impacts and maximise positive impacts for stakeholders.

    Evidence Stakeholder impact assessment, engagement records, safeguards, benefit-sharing and grievance evidence.

    Watch for The published response for stakeholder safeguards and benefits is incomplete or does not match the supporting records.

Before you start

  • Use the sites and supply-chain products and services identified under GRI 101-4 and GRI 101-5; do not conduct a separate materiality assessment.
  • Keep restoration and rehabilitation, offsets and additional conservation actions distinct. Report the actual good-practice and verification position for each offset without assuming either is mandatory.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 101-2 sub-elements (LRA working checklist)

How to prepare it

Use the sites and supply-chain products and services identified under GRI 101-4 and GRI 101-5; do not conduct a separate materiality assessment.
Collect and reconcile the records for: Site actions; Supply-chain actions; Avoidance; Minimisation; Restoration and rehabilitation; Biodiversity offsets; Transformative actions; Additional conservation actions; Area under restoration or rehabilitation; Area restored or rehabilitated; Biodiversity management plans; Offset details; Biodiversity-climate synergies and trade-offs; Stakeholder safeguards and benefits.
Keep restoration and rehabilitation, offsets and additional conservation actions distinct. Report the actual good-practice and verification position for each offset without assuming either is mandatory.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.

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 site and supply-chain impact list, mitigation-hierarchy actions, restoration and rehabilitation areas, biodiversity management plans, offset register and evidence, transformative and conservation actions, climate-biodiversity assessment and stakeholder safeguards.

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 site and supply-chain impact list, mitigation-hierarchy actions, restoration and rehabilitation areas, biodiversity management plans, offset register and evidence, transformative and conservation actions, climate-biodiversity assessment and stakeholder safeguards.

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

Sequence actions through avoidance, minimisation, restoration or rehabilitation and offsets for residual impacts. Report downstream actions additionally where applicable.

Context note

Prepare GRI 101-2 together with GRI 3-3. Distinguish mandatory requirements, official Guidance and additional LRA preparation recommendations.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 101-2 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Check

For each claim, check the evidence

  • Site actions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates site actions.

    Evidence to check Site impact assessments, action plans, budgets and implementation records.

  • Supply-chain actions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates supply-chain actions.

    Evidence to check Supplier impact assessments, sourcing plans, contracts, engagement records and monitoring.

  • Avoidance is reported accurately and completely.

    Risk The response omits, misclassifies or overstates avoidance.

    Evidence to check Alternatives appraisal, siting or design decisions and avoidance-control evidence.

  • Minimisation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates minimisation.

    Evidence to check Mitigation plans, operating controls, performance records and residual-impact assessment.

  • Restoration and rehabilitation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates restoration and rehabilitation.

    Evidence to check Restoration plans, ecological baselines, implementation evidence and monitoring results.

  • Biodiversity offsets is reported accurately and completely.

    Risk The response omits, misclassifies or overstates biodiversity offsets.

    Evidence to check Residual-impact calculation, offset design, location, implementation, certification or verification evidence.

  • Transformative actions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates transformative actions.

    Evidence to check Transformation strategy, collaboration records, policy engagement and outcome evidence.

  • Additional conservation actions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates additional conservation actions.

    Evidence to check Conservation agreements, funding and implementation records, baseline and outcome monitoring.

  • Area under restoration or rehabilitation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates area under restoration or rehabilitation.

    Evidence to check Site register, GIS files, restoration plan and hectare calculation.

  • Area restored or rehabilitated is reported accurately and completely.

    Risk The response omits, misclassifies or overstates area restored or rehabilitated.

    Evidence to check Completion evidence, GIS files, ecological verification and hectare calculation.

  • Biodiversity management plans is reported accurately and completely.

    Risk The response omits, misclassifies or overstates biodiversity management plans.

    Evidence to check Site plan register, approved plans, applicability assessment and gap rationale.

  • Offset details is reported accurately and completely.

    Risk The response omits, misclassifies or overstates offset details.

    Evidence to check Offset register, map, methodology, good-practice assessment and certification or verification records.

  • Biodiversity-climate synergies and trade-offs is reported accurately and completely.

    Risk The response omits, misclassifies or overstates biodiversity-climate synergies and trade-offs.

    Evidence to check Integrated action assessment, option appraisal, decision papers and monitoring.

  • Stakeholder safeguards and benefits is reported accurately and completely.

    Risk The response omits, misclassifies or overstates stakeholder safeguards and benefits.

    Evidence to check Stakeholder impact assessment, engagement records, safeguards, benefit-sharing and grievance evidence.

Evidence pack to prepare

Common reporting gaps

  • Treating offsets or conservation projects as substitutes for avoidance and minimisation.
  • Combining restoration, offsets and additional conservation into one category.
  • Reporting aggregate hectares without a site-level split.
  • Omitting sites without biodiversity management plans or the reasons.
  • Claiming that every offset must be certified or verified.
  • Ignoring stakeholder impacts or biodiversity-climate trade-offs.
✓ Knowledge Hub AI Assistant · Human-in-the-loop
Dr Ross Kurinko

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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 101-2

within GRI 101: Biodiversity

Open official source →

Guides that settle this question

GRI 101 Biodiversity Site and Supply-Chain Data: How to Prepare Location-Specific Evidence →GRI 101 Mitigation Hierarchy →GRI 101: Biodiversity 2024 - Complete Guide for 2026 Reporting →

Related & explore

Policies to halt and reverse biodiversity loss → CardAccess and benefit-sharing → CardIdentification of biodiversity impacts → CardLocations with biodiversity impacts → CardDirect drivers of biodiversity loss → CardBrowse all disclosures →

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