GRI 101: Biodiversity·Disclosure GRI 101-3
Access and benefit-sharing
Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official Global Reporting Initiative source.
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.
Published passport
Last reviewed 2026-07-28
Reviewed by
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
Standard
GRI 101: Biodiversity
Disclosure GRI 101-3 · 2024
Last reviewed
2026-07-28
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
Disclosure focus
Disclosure 101-3 applies where an organization utilizes genetic resources for research and development on their genetic or biochemical composition, including through biotechnology, or uses traditional knowledge associated with genetic resources. It does not automatically apply to every purchase or use of biological materials, land-access arrangement, environmental permit or community programme.
The organization must describe the process it uses to ensure compliance with applicable access and benefit-sharing regulations and measures. The process should explain how responsibility is allocated, how the organization identifies provider countries with applicable ABS requirements, how those requirements are integrated into strategies, policies and operational procedures, and what training is provided. Significant instances of non-compliance with ABS laws and regulations are reported under Disclosure 2-27.
The organization must also describe voluntary actions taken to advance access and fair and equitable benefit-sharing that are additional to legal obligations or are undertaken where no applicable ABS regulations and measures exist. Examples can include joint research, training, capacity-building, knowledge sharing, and monetary or non-monetary benefits connected with the utilization of genetic resources or associated traditional knowledge.
The organization can explain how engagement with stakeholders, particularly Indigenous Peoples and local communities, informed these voluntary actions. If it did not undertake any voluntary actions during the reporting period, a brief statement of this fact is sufficient.
Before preparing the disclosure, the organization should identify the genetic resources or associated traditional knowledge used, the purpose of their utilization, the relevant provider countries, and the applicable ABS regulations and measures. General land-use permissions, permits-to-work, ordinary community investments and commercial profit-sharing arrangements should not be presented as access and benefit-sharing unless they are directly connected with the utilization of genetic resources or associated traditional knowledge.
Disclosure 101-3 supplements Disclosure 3-3 and is reported when it is relevant to the organization’s biodiversity-related impacts. 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.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Applicability and utilisation inventory | Identify genetic resources or associated traditional knowledge used for research and development, including biotechnology, and the purpose of utilisation. | Research and development inventory, resource and traditional-knowledge register and utilisation assessment. | Legal / Compliance / Sustainability reporting |
| ABS compliance process | Describe the process used to ensure compliance with applicable access and benefit-sharing regulations and measures. | ABS compliance procedure, permits, contracts, due-diligence records and legal register. | Legal / Compliance / Sustainability reporting |
| Responsibility allocation | Explain which functions and roles are responsible for ABS compliance. | Responsibility matrix, role descriptions, governance papers and escalation process. | Legal / Compliance / Sustainability reporting |
| Provider-country requirements | Explain how provider countries and applicable ABS regulations and measures are identified. | Provider-country register, legal research, permit analysis and country-level advice. | Legal / Compliance / Sustainability reporting |
| Operational integration | Explain how ABS requirements are integrated into strategies, policies and operational procedures. | Policies, research protocols, procurement controls, contract templates and approval workflow. | Legal / Compliance / Sustainability reporting |
| Training | Describe training provided to relevant roles on ABS requirements and procedures. | Training materials, attendance records, competency checks and refresher schedule. | Legal / Compliance / Sustainability reporting |
| Voluntary benefit-sharing actions | Describe voluntary actions additional to legal obligations or undertaken where no applicable ABS requirements exist. | Benefit-sharing agreements, joint research, capacity-building, knowledge-sharing and payment or non-monetary benefit records. | Sustainability reporting / Biodiversity |
| Stakeholder engagement | Explain how Indigenous Peoples, local communities and other relevant stakeholders informed voluntary actions. | Engagement and consent records, representative checks, feedback and benefit-design decisions. | Stakeholder Engagement / Legal |
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 genetic-resource and associated-traditional-knowledge inventory, utilisation purposes, provider countries, applicable ABS requirements, compliance process, responsibilities, operational controls, training and voluntary benefit-sharing and engagement evidence.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Better request
Provide the genetic-resource and associated-traditional-knowledge inventory, utilisation purposes, provider countries, applicable ABS requirements, compliance process, responsibilities, operational controls, training and voluntary benefit-sharing and engagement evidence.
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
Connect every reported benefit-sharing action to utilisation of genetic resources or associated traditional knowledge; exclude ordinary permits, community investment and commercial profit sharing that lack this connection.
Context note
GRI 101-3 supplements GRI 3-3 where relevant. Reasons for omission are permitted in accordance with GRI 1.
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Preparation tools & forms
Professional preparation tools for GRI 101-3 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI Assistant.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Applicability and utilisation inventory is reported accurately and completely. | The response omits, misclassifies or overstates applicability and utilisation inventory. | Research and development inventory, resource and traditional-knowledge register and utilisation assessment. |
| ABS compliance process is reported accurately and completely. | The response omits, misclassifies or overstates abs compliance process. | ABS compliance procedure, permits, contracts, due-diligence records and legal register. |
| Responsibility allocation is reported accurately and completely. | The response omits, misclassifies or overstates responsibility allocation. | Responsibility matrix, role descriptions, governance papers and escalation process. |
| Provider-country requirements is reported accurately and completely. | The response omits, misclassifies or overstates provider-country requirements. | Provider-country register, legal research, permit analysis and country-level advice. |
| Operational integration is reported accurately and completely. | The response omits, misclassifies or overstates operational integration. | Policies, research protocols, procurement controls, contract templates and approval workflow. |
| Training is reported accurately and completely. | The response omits, misclassifies or overstates training. | Training materials, attendance records, competency checks and refresher schedule. |
| Voluntary benefit-sharing actions is reported accurately and completely. | The response omits, misclassifies or overstates voluntary benefit-sharing actions. | Benefit-sharing agreements, joint research, capacity-building, knowledge-sharing and payment or non-monetary benefit records. |
| Stakeholder engagement is reported accurately and completely. | The response omits, misclassifies or overstates stakeholder engagement. | Engagement and consent records, representative checks, feedback and benefit-design decisions. |
Evidence pack to prepare
Common reporting gaps
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Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
GRI
GRI 101-3
within GRI 101: Biodiversity
Related & explore
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