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GRI Training Partner GRI 101 · Biodiversity · Disclosure GRI 101-6

In effect 2026

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

Direct drivers of biodiversity loss

GRI 101-6 · mandatory · metrics + narrative

Disclosure 101-6 requires an organization to report the direct drivers of biodiversity loss associated with the sites reported under Disclosure 101-5-a and the products and services in its supply chain reported under Disclosure 101-5-d. The organization should use the same approved lists and should not conduct a separate prioritization exercise for Disclosure 101-6.

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 site, product and service, the organization needs to report only the direct drivers that are relevant. The required drivers are land and sea use change, exploitation of natural resources, pollution, and the introduction of invasive alien species. Climate change is recognized as a direct driver of biodiversity loss, but information on climate change is not required under Disclosure 101-6 and should be reported under the applicable GRI 305 disclosures.

For land and sea use change, the organization must distinguish between natural ecosystem conversion measured since an applicable cut-off or reference date and conversion from one intensively used or other modified ecosystem to another during the reporting period. It must report the area in hectares and the ecosystem type before and after conversion. The organization should identify the ecosystem classification used and explain why its cut-off or reference date is appropriate.

For exploitation of natural resources, the organization must report the type, quantity and extinction risk of each wild species harvested, including incidental take, and report water withdrawal and water consumption in megaliters for each relevant site.

For pollution, the organization must report the type and quantity of each pollutant that leads or could lead to the most significant biodiversity impacts. Relevant pollution can include air, water and soil pollutants, as well as heat, light, noise and vibration.

For invasive alien species, the organization must describe how the species are or may be introduced and should identify the species concerned. Non-invasive alien species are not required to be reported.

For each product and service in the supply chain, the organization must report all applicable information on these drivers with a breakdown by country or jurisdiction. Where supplier primary data are unavailable, it can use secondary or modeled data, including lifecycle assessments or multi-regional input-output models. Where natural ecosystem conversion cannot be quantified in hectares, the organization can report the percentage of sourced volume assessed as deforestation- or conversion-free and describe the assessment methodology.

The organization must report the standards, methodologies and assumptions used to compile the information. It should distinguish between primary, secondary and modeled data, identify the datasets used, explain methodological and data limitations, and describe plans to improve data accuracy.

Where a driver is not relevant to a particular site, product or service, the conditional requirement does not apply. Where a relevant item cannot be reported, the organization must apply an appropriate reason for omission 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.

  • Relevant direct drivers

    Sustainability reporting / Biodiversity

    For each site, product and service, identify which required direct drivers of biodiversity loss are relevant.

    Evidence Approved GRI 101-5 lists, driver applicability assessment and impact evidence.

    Watch for The published response for relevant direct drivers is incomplete or does not match the supporting records.

  • Natural ecosystem conversion

    Operations / Sustainability reporting

    Report natural ecosystem conversion since the applicable cut-off or reference date, including hectares and ecosystem type before and after conversion.

    Evidence Land-cover history, GIS analysis, cut-off methodology and ecosystem classification.

    Watch for The published response for natural ecosystem conversion is incomplete or does not match the supporting records.

  • Conversion between modified ecosystems

    Operations / Sustainability reporting

    Report conversion from one intensively used or otherwise modified ecosystem to another during the reporting period, including hectares and types before and after.

    Evidence Current-period land-use change register, GIS layers and ecosystem classification.

    Watch for The published response for conversion between modified ecosystems is incomplete or does not match the supporting records.

  • Wild species exploitation

    Operations / Sustainability reporting

    Report the type, quantity and extinction risk of each wild species harvested, including incidental take.

    Evidence Harvest and by-catch records, species identification, quantities and extinction-risk sources.

    Watch for The published response for wild species exploitation is incomplete or does not match the supporting records.

  • Water withdrawal and consumption

    Operations / Sustainability reporting

    Report water withdrawal and water consumption in megalitres for each relevant site.

    Evidence Meter and abstraction records, water balance, unit conversion and site reconciliation.

    Watch for The published response for water withdrawal and consumption is incomplete or does not match the supporting records.

  • Pollution

    Operations / Sustainability reporting

    Report the type and quantity of each pollutant that leads or could lead to the most significant biodiversity impacts.

    Evidence Emissions, discharge, waste and disturbance monitoring linked to biodiversity impact assessment.

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

  • Invasive alien species

    Operations / Sustainability reporting

    Describe how invasive alien species are or may be introduced and identify the species where possible.

    Evidence Pathway risk assessment, species register, monitoring and biosecurity controls.

    Watch for The published response for invasive alien species is incomplete or does not match the supporting records.

  • Supply-chain country or jurisdiction breakdown

    Procurement / Supply Chain / Sustainability reporting

    Report applicable direct-driver information for each supply-chain product and service by country or jurisdiction.

    Evidence Supplier primary data, origin mapping, lifecycle or modeled data and country-level calculations.

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

  • Standards, methodologies and assumptions

    Sustainability reporting / Biodiversity

    Report the standards, methodologies and assumptions used to compile the information.

    Evidence Methodology, standards mapping, assumptions register and approval evidence.

    Watch for The published response for standards, methodologies and assumptions is incomplete or does not match the supporting records.

  • Data types, limitations and improvement

    Sustainability reporting / Biodiversity

    Distinguish primary, secondary and modeled data, identify datasets, explain limitations and describe plans to improve accuracy.

    Evidence Data-source register, quality assessment, model documentation, limitation log and improvement plan.

    Watch for The published response for data types, limitations and improvement is incomplete or does not match the supporting records.

Before you start

  • Use the same approved site and supply-chain product and service lists reported under GRI 101-5; apply only the direct drivers relevant to each item.
  • Climate change is a recognised direct driver but is not required under GRI 101-6; report it under the applicable GRI 305 disclosures. Apply a reason for omission where a relevant item cannot be reported.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 101-6 sub-elements (LRA working checklist)

How to prepare it

Use the same approved site and supply-chain product and service lists reported under GRI 101-5; apply only the direct drivers relevant to each item.
Collect and reconcile the records for: Relevant direct drivers; Natural ecosystem conversion; Conversion between modified ecosystems; Wild species exploitation; Water withdrawal and consumption; Pollution; Invasive alien species; Supply-chain country or jurisdiction breakdown; Standards, methodologies and assumptions; Data types, limitations and improvement.
Climate change is a recognised direct driver but is not required under GRI 101-6; report it under the applicable GRI 305 disclosures. Apply a reason for omission where a relevant item cannot be reported.
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 driver applicability by site, product and service; land and sea use change, species harvest, water, pollution and invasive-species data; supply-chain country breakdowns; and the standards, methods, assumptions, datasets, limitations and improvement plan.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Better request

Provide driver applicability by site, product and service; land and sea use change, species harvest, water, pollution and invasive-species data; supply-chain country breakdowns; and the standards, methods, assumptions, datasets, limitations and improvement plan.

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

Keep natural ecosystem conversion since the cut-off or reference date separate from current-period conversion between modified ecosystems. Where supply-chain conversion hectares are unavailable, use the permitted conversion-free volume approach and explain it.

Context note

Non-invasive alien species are not required. Secondary and modeled supply-chain data can be used where supplier primary data are unavailable.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 101-6 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

  • Relevant direct drivers is reported accurately and completely.

    Risk The response omits, misclassifies or overstates relevant direct drivers.

    Evidence to check Approved GRI 101-5 lists, driver applicability assessment and impact evidence.

  • Natural ecosystem conversion is reported accurately and completely.

    Risk The response omits, misclassifies or overstates natural ecosystem conversion.

    Evidence to check Land-cover history, GIS analysis, cut-off methodology and ecosystem classification.

  • Conversion between modified ecosystems is reported accurately and completely.

    Risk The response omits, misclassifies or overstates conversion between modified ecosystems.

    Evidence to check Current-period land-use change register, GIS layers and ecosystem classification.

  • Wild species exploitation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates wild species exploitation.

    Evidence to check Harvest and by-catch records, species identification, quantities and extinction-risk sources.

  • Water withdrawal and consumption is reported accurately and completely.

    Risk The response omits, misclassifies or overstates water withdrawal and consumption.

    Evidence to check Meter and abstraction records, water balance, unit conversion and site reconciliation.

  • Pollution is reported accurately and completely.

    Risk The response omits, misclassifies or overstates pollution.

    Evidence to check Emissions, discharge, waste and disturbance monitoring linked to biodiversity impact assessment.

  • Invasive alien species is reported accurately and completely.

    Risk The response omits, misclassifies or overstates invasive alien species.

    Evidence to check Pathway risk assessment, species register, monitoring and biosecurity controls.

  • Supply-chain country or jurisdiction breakdown is reported accurately and completely.

    Risk The response omits, misclassifies or overstates supply-chain country or jurisdiction breakdown.

    Evidence to check Supplier primary data, origin mapping, lifecycle or modeled data and country-level calculations.

  • Standards, methodologies and assumptions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates standards, methodologies and assumptions.

    Evidence to check Methodology, standards mapping, assumptions register and approval evidence.

  • Data types, limitations and improvement is reported accurately and completely.

    Risk The response omits, misclassifies or overstates data types, limitations and improvement.

    Evidence to check Data-source register, quality assessment, model documentation, limitation log and improvement plan.

Evidence pack to prepare

Common reporting gaps

  • Applying every driver to every site or supply-chain item.
  • Combining the two land and sea use change requirements.
  • Omitting incidental take or species extinction risk.
  • Reporting water only at organisation level rather than by relevant site.
  • Listing pollutants without quantities or a link to significant biodiversity impacts.
  • Including climate metrics as GRI 101-6 requirements.
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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 101-6

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 → CardLocations with biodiversity impacts → 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
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