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GRI Training Partner GRI 101 · Biodiversity · Disclosure GRI 101-5

In effect 2026

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

Locations with biodiversity impacts

GRI 101-5 · mandatory · metrics + narrative

Disclosure 101-5 requires an organization to report location-based information for the sites and supply-chain products and services identified under Disclosure 101-4 as having the most significant impacts on biodiversity. The organization should use the same approved list and should not conduct a separate prioritization exercise for Disclosure 101-5.

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

For each relevant site, the organization must report its location, size in hectares and the activities carried out there. It must also report whether the site is in or near an ecologically sensitive area. A site is “in” such an area when it is completely or partially located within it. A site is “near” such an area when the area falls within the site’s area of influence or within a documented screening radius set by the organization. Where a radius is used, the organization should explain the approach and report the radius.

The distance to an ecologically sensitive area is required only when the site is near, rather than within, that area. The organization must classify the relevant area under one or more of the following categories: an area of biodiversity importance; an area of high ecosystem integrity; an area of rapid decline in ecosystem integrity; an area of high physical water risk; or an area important for the delivery of ecosystem service benefits to Indigenous Peoples, local communities and other stakeholders.

Where possible, the organization should report site names, coordinates, polygon outlines or maps. For transport activities, it can report departure and arrival locations and transport routes where precise site coordinates are not available. For fishing activities, it can report FAO major fishing areas and subareas.

For each product and service in the supply chain with the most significant impacts on biodiversity, the organization must report the countries or jurisdictions where the associated activities take place. Where possible, it should also report the location within the country or jurisdiction, the level of traceability, and the volume sourced or amount spent. Information on downstream entities can be reported additionally where available.

The organization should also consider reporting the size in hectares of ecologically sensitive areas within its sites, the percentage of sites in or near ecologically sensitive areas, and information on high-impact commodities. These are Guidance items and should not be presented as additional mandatory requirements.

Where required information cannot be reported because of legal prohibitions, confidentiality constraints or unavailable or incomplete information, the organization must apply the relevant reason for omission in accordance with GRI 1 rather than silently aggregating or excluding the information.

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 location

    Operations / Sustainability reporting

    For each site reported under GRI 101-4, report its location.

    Evidence Approved site list, address or coordinates, GIS layer and site record.

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

  • Site size

    Operations / Sustainability reporting

    Report the size of each site in hectares.

    Evidence Cadastral record, lease plan, GIS polygon and hectare calculation.

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

  • Site activities

    Operations / Sustainability reporting

    Describe the activities carried out at each site.

    Evidence Operating permits, process map, site profile and activity register.

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

  • In or near an ecologically sensitive area

    Sustainability reporting / Biodiversity

    State whether each site is in, near or neither in nor near an ecologically sensitive area.

    Evidence Spatial screening, site polygon, sensitive-area datasets and reviewed classification.

    Watch for The published response for in or near an ecologically sensitive area is incomplete or does not match the supporting records.

  • Distance where the site is near

    Sustainability reporting / Biodiversity

    Where a site is near rather than within an ecologically sensitive area, report the distance.

    Evidence GIS distance calculation, screening radius and methodology.

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

  • Ecologically sensitive area categories

    Sustainability reporting / Biodiversity

    Classify the relevant area under every applicable official category.

    Evidence Protected-area, biodiversity, ecosystem-integrity, water-risk and ecosystem-service datasets.

    Watch for The published response for ecologically sensitive area categories is incomplete or does not match the supporting records.

  • Screening radius

    Sustainability reporting / Biodiversity

    Where a screening radius is used to determine whether a site is near, report and explain the radius.

    Evidence Approved proximity methodology, radius rationale and GIS settings.

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

  • Supply-chain countries or jurisdictions

    Procurement / Supply Chain / Sustainability reporting

    For each product and service with the most significant impacts, report the countries or jurisdictions where associated activities take place.

    Evidence Supplier, product and service map, origin records and jurisdiction reconciliation.

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

  • Supply-chain location and traceability

    Procurement / Supply Chain / Sustainability reporting

    Where possible, report location within the country or jurisdiction and the level of traceability.

    Evidence Traceability system, supplier declarations, chain-of-custody records and location evidence.

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

  • Supply-chain volume or spend

    Procurement / Supply Chain / Sustainability reporting

    Where possible, report the volume sourced or amount spent for each relevant product and service.

    Evidence Purchase ledger, volume records, spend analysis and product mapping.

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

Before you start

  • Use the approved sites, products and services identified under GRI 101-4; do not conduct a separate prioritisation exercise for GRI 101-5.
  • Distance is required only for sites that are near, rather than within, an ecologically sensitive area. One area can meet several official categories.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 101-5 sub-elements (LRA working checklist)

How to prepare it

Use the approved sites, products and services identified under GRI 101-4; do not conduct a separate prioritisation exercise for GRI 101-5.
Collect and reconcile the records for: Site location; Site size; Site activities; In or near an ecologically sensitive area; Distance where the site is near; Ecologically sensitive area categories; Screening radius; Supply-chain countries or jurisdictions; Supply-chain location and traceability; Supply-chain volume or spend.
Distance is required only for sites that are near, rather than within, an ecologically sensitive area. One area can meet several official categories.
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 GRI 101-4 list, site locations, polygons, hectares and activities, ecologically sensitive area datasets and classifications, distance and radius calculations, and supply-chain country, location, traceability, volume and spend data.

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 GRI 101-4 list, site locations, polygons, hectares and activities, ecologically sensitive area datasets and classifications, distance and radius calculations, and supply-chain country, location, traceability, volume and spend data.

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

Treat a site as in an ecologically sensitive area when it is wholly or partly within it, and as near when the area falls within the site's area of influence or a documented screening radius.

Context note

Site names, coordinates, maps, sensitive-area hectares and site percentages are Guidance items. For transport and fishing, use the location conventions described in the official Guidance.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 101-5 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 location is reported accurately and completely.

    Risk The response omits, misclassifies or overstates site location.

    Evidence to check Approved site list, address or coordinates, GIS layer and site record.

  • Site size is reported accurately and completely.

    Risk The response omits, misclassifies or overstates site size.

    Evidence to check Cadastral record, lease plan, GIS polygon and hectare calculation.

  • Site activities is reported accurately and completely.

    Risk The response omits, misclassifies or overstates site activities.

    Evidence to check Operating permits, process map, site profile and activity register.

  • In or near an ecologically sensitive area is reported accurately and completely.

    Risk The response omits, misclassifies or overstates in or near an ecologically sensitive area.

    Evidence to check Spatial screening, site polygon, sensitive-area datasets and reviewed classification.

  • Distance where the site is near is reported accurately and completely.

    Risk The response omits, misclassifies or overstates distance where the site is near.

    Evidence to check GIS distance calculation, screening radius and methodology.

  • Ecologically sensitive area categories is reported accurately and completely.

    Risk The response omits, misclassifies or overstates ecologically sensitive area categories.

    Evidence to check Protected-area, biodiversity, ecosystem-integrity, water-risk and ecosystem-service datasets.

  • Screening radius is reported accurately and completely.

    Risk The response omits, misclassifies or overstates screening radius.

    Evidence to check Approved proximity methodology, radius rationale and GIS settings.

  • Supply-chain countries or jurisdictions is reported accurately and completely.

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

    Evidence to check Supplier, product and service map, origin records and jurisdiction reconciliation.

  • Supply-chain location and traceability is reported accurately and completely.

    Risk The response omits, misclassifies or overstates supply-chain location and traceability.

    Evidence to check Traceability system, supplier declarations, chain-of-custody records and location evidence.

  • Supply-chain volume or spend is reported accurately and completely.

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

    Evidence to check Purchase ledger, volume records, spend analysis and product mapping.

Evidence pack to prepare

Common reporting gaps

  • Creating a new shortlist instead of using the GRI 101-4 output.
  • Using key biodiversity site as a generic label.
  • Reporting distance for sites within an area or omitting it for sites near an area.
  • Forcing a sensitive area into only one category.
  • Omitting supply-chain countries or jurisdictions.
  • Silently aggregating or excluding unavailable site information instead of applying GRI 1.
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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 101-5

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 → CardAccess and benefit-sharing → CardIdentification of biodiversity impacts → CardDirect drivers of biodiversity loss → CardBrowse all disclosures →

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