Skip to the disclosure focus
Courses

GRI Training Partner GRI 101 · Biodiversity · Disclosure GRI 101-3

In effect 2026

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

Access and benefit-sharing

GRI 101-3 · mandatory · narrative disclosure

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.

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 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.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Applicability and utilisation inventory

    Legal / Compliance / Sustainability reporting

    Identify genetic resources or associated traditional knowledge used for research and development, including biotechnology, and the purpose of utilisation.

    Evidence Research and development inventory, resource and traditional-knowledge register and utilisation assessment.

    Watch for The published response for applicability and utilisation inventory is incomplete or does not match the supporting records.

  • ABS compliance process

    Legal / Compliance / Sustainability reporting

    Describe the process used to ensure compliance with applicable access and benefit-sharing regulations and measures.

    Evidence ABS compliance procedure, permits, contracts, due-diligence records and legal register.

    Watch for The published response for abs compliance process is incomplete or does not match the supporting records.

  • Responsibility allocation

    Legal / Compliance / Sustainability reporting

    Explain which functions and roles are responsible for ABS compliance.

    Evidence Responsibility matrix, role descriptions, governance papers and escalation process.

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

  • Provider-country requirements

    Legal / Compliance / Sustainability reporting

    Explain how provider countries and applicable ABS regulations and measures are identified.

    Evidence Provider-country register, legal research, permit analysis and country-level advice.

    Watch for The published response for provider-country requirements is incomplete or does not match the supporting records.

  • Operational integration

    Legal / Compliance / Sustainability reporting

    Explain how ABS requirements are integrated into strategies, policies and operational procedures.

    Evidence Policies, research protocols, procurement controls, contract templates and approval workflow.

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

  • Training

    Legal / Compliance / Sustainability reporting

    Describe training provided to relevant roles on ABS requirements and procedures.

    Evidence Training materials, attendance records, competency checks and refresher schedule.

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

  • Voluntary benefit-sharing actions

    Sustainability reporting / Biodiversity

    Describe voluntary actions additional to legal obligations or undertaken where no applicable ABS requirements exist.

    Evidence Benefit-sharing agreements, joint research, capacity-building, knowledge-sharing and payment or non-monetary benefit records.

    Watch for The published response for voluntary benefit-sharing actions is incomplete or does not match the supporting records.

  • Stakeholder engagement

    Stakeholder Engagement / Legal

    Explain how Indigenous Peoples, local communities and other relevant stakeholders informed voluntary actions.

    Evidence Engagement and consent records, representative checks, feedback and benefit-design decisions.

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

Before you start

  • Apply the disclosure to utilisation of genetic resources or associated traditional knowledge, not automatically to every biological-material purchase, land permit or community programme.
  • If no voluntary actions were undertaken during the reporting period, state this directly. Report significant ABS non-compliance under GRI 2-27.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 101-3 sub-elements (LRA working checklist)

How to prepare it

Apply the disclosure to utilisation of genetic resources or associated traditional knowledge, not automatically to every biological-material purchase, land permit or community programme.
Collect and reconcile the records for: Applicability and utilisation inventory; ABS compliance process; Responsibility allocation; Provider-country requirements; Operational integration; Training; Voluntary benefit-sharing actions; Stakeholder engagement.
If no voluntary actions were undertaken during the reporting period, state this directly. Report significant ABS non-compliance under GRI 2-27.
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 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.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 101-3 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

  • Applicability and utilisation inventory is reported accurately and completely.

    Risk The response omits, misclassifies or overstates applicability and utilisation inventory.

    Evidence to check Research and development inventory, resource and traditional-knowledge register and utilisation assessment.

  • ABS compliance process is reported accurately and completely.

    Risk The response omits, misclassifies or overstates abs compliance process.

    Evidence to check ABS compliance procedure, permits, contracts, due-diligence records and legal register.

  • Responsibility allocation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates responsibility allocation.

    Evidence to check Responsibility matrix, role descriptions, governance papers and escalation process.

  • Provider-country requirements is reported accurately and completely.

    Risk The response omits, misclassifies or overstates provider-country requirements.

    Evidence to check Provider-country register, legal research, permit analysis and country-level advice.

  • Operational integration is reported accurately and completely.

    Risk The response omits, misclassifies or overstates operational integration.

    Evidence to check Policies, research protocols, procurement controls, contract templates and approval workflow.

  • Training is reported accurately and completely.

    Risk The response omits, misclassifies or overstates training.

    Evidence to check Training materials, attendance records, competency checks and refresher schedule.

  • Voluntary benefit-sharing actions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates voluntary benefit-sharing actions.

    Evidence to check Benefit-sharing agreements, joint research, capacity-building, knowledge-sharing and payment or non-monetary benefit records.

  • Stakeholder engagement is reported accurately and completely.

    Risk The response omits, misclassifies or overstates stakeholder engagement.

    Evidence to check Engagement and consent records, representative checks, feedback and benefit-design decisions.

Evidence pack to prepare

Common reporting gaps

  • Applying the disclosure to all biological materials or land-access arrangements.
  • Treating general community investment as access and benefit sharing.
  • Omitting provider-country and applicable-law analysis.
  • Reporting legal compliance without operational integration or training.
  • Presenting mandatory benefits as voluntary actions.
✓ Knowledge Hub AI Assistant · Human-in-the-loop
Dr Ross Kurinko

Ask the Knowledge Hub AI Assistant about this disclosure

Get practical answers for your reporting context.

Try How do I prepare GRI 101-3? What data do I need to collect? What mistakes should I avoid?

Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 101-3

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 → CardManagement of biodiversity impacts → CardIdentification of biodiversity impacts → CardLocations with biodiversity impacts → CardDirect drivers of biodiversity loss → CardBrowse all disclosures →

More in GRI 101 →Browse full catalogue →Search all disclosures →

How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue
/en/knowledge-hub/disclosure-cards/gri-101-3/