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GRI Training Partner GRI 101 · Biodiversity · Disclosure GRI 101-7

In effect 2026

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

Changes to the state of biodiversity

GRI 101-7 · mandatory · metrics + narrative

Disclosure 101-7 requires an organization to report changes in the condition of ecosystems affected or potentially affected by the sites reported under Disclosure 101-5-a. The organization should use the same approved site list and should not conduct a separate site-prioritization exercise for this disclosure.

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, the organization must consider every ecosystem type within the area affected or potentially affected by its activities, including affected areas beyond the site boundary where relevant. It is not required to report on the condition of the entire wider ecosystem or region.

For each affected or potentially affected ecosystem type, the organization must report the ecosystem type for the base year, the ecosystem extent in hectares for the base year, and the ecosystem condition for both the base year and the current reporting period. Ecosystem extent is the fixed area over which condition is measured over time and should not automatically be equated with the total site area, land parcel or operational footprint.

The organization should report the base year and explain how it was determined. A base year can correspond to the start of activities, the date from which the organization owned, leased or managed the site, or the date of a commitment to halt and reverse biodiversity loss. Base year, baseline condition and reference condition should be clearly distinguished.

The organization should report the ecosystem classification used. Ecosystem condition should be assessed against a defined reference condition and should reflect relevant living and non-living characteristics, including ecosystem composition, function and structure, landscape connectivity, and physical and chemical state.

Where ecosystem monitoring is conducted less frequently than sustainability reporting, the organization should report the most recent available condition information and state the measurement date. It does not need to conduct an additional measurement solely to meet Disclosure 101-7.

Changes in ecosystem condition can reflect the cumulative activities of the organization and other actors. The organization should therefore avoid attributing changes solely to its own actions unless this is supported by evidence.

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 any plans to improve data accuracy.

The organization should additionally report changes in the state of biodiversity for products and services in its supply chain identified under Disclosure 101-5-d, with a breakdown by country or jurisdiction, and for its downstream value chain where information is available. It can also report information on affected species, including extinction risk and population size in the baseline and current periods.

Where required information is unavailable, incomplete, prohibited by law or subject to confidentiality constraints, the organization should apply the relevant reason for omission in accordance with GRI 1 rather than silently excluding or aggregating 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.

  • Affected ecosystem types

    Sustainability reporting / Biodiversity

    For each site, identify every ecosystem type within the area affected or potentially affected by its activities.

    Evidence Approved GRI 101-5 site list, impact area, ecosystem map and classification.

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

  • Base-year ecosystem type

    Sustainability reporting / Biodiversity

    Report the ecosystem type for the base year.

    Evidence Base-year ecosystem map, classification crosswalk and source evidence.

    Watch for The published response for base-year ecosystem type is incomplete or does not match the supporting records.

  • Base-year ecosystem extent

    Sustainability reporting / Biodiversity

    Report the fixed ecosystem extent in hectares over which condition is measured.

    Evidence Assessment-area polygon, GIS calculation and extent methodology.

    Watch for The published response for base-year ecosystem extent is incomplete or does not match the supporting records.

  • Base-year ecosystem condition

    Sustainability reporting / Biodiversity

    Report ecosystem condition for the base year against a defined reference condition.

    Evidence Baseline survey, reference-condition definition, indicators and calculation.

    Watch for The published response for base-year ecosystem condition is incomplete or does not match the supporting records.

  • Current ecosystem condition

    Sustainability reporting / Biodiversity

    Report ecosystem condition for the current reporting period over the same extent.

    Evidence Current survey or latest available measurement, indicators and calculation.

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

  • Base year and reference condition

    Sustainability reporting / Biodiversity

    Report the base year and explain how it was selected; distinguish base year, baseline condition and reference condition.

    Evidence Base-year rationale, commitment or activity timeline and reference-condition methodology.

    Watch for The published response for base year and reference condition is incomplete or does not match the supporting records.

  • Classification and condition characteristics

    Sustainability reporting / Biodiversity

    Report the ecosystem classification and assess relevant composition, function, structure, connectivity and physical and chemical characteristics.

    Evidence Classification source, indicator framework, field and remote-sensing data and expert assessment.

    Watch for The published response for classification and condition characteristics is incomplete or does not match the supporting records.

  • Measurement date

    Sustainability reporting / Biodiversity

    Where monitoring is less frequent than reporting, report the most recent condition information and its measurement date.

    Evidence Monitoring schedule, latest survey and date-controlled dataset.

    Watch for The published response for measurement date 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 improvement plans.

    Evidence Data inventory, model documentation, quality review, 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 every site reported under GRI 101-5-a and include affected areas beyond the site boundary where relevant; do not re-prioritise sites or report the condition of an entire wider region.
  • Do not attribute ecosystem-condition changes solely to the organisation unless causation is supported by evidence. Apply GRI 1 reasons for omission where required information cannot be reported.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 101-7 sub-elements (LRA working checklist)

How to prepare it

Use every site reported under GRI 101-5-a and include affected areas beyond the site boundary where relevant; do not re-prioritise sites or report the condition of an entire wider region.
Collect and reconcile the records for: Affected ecosystem types; Base-year ecosystem type; Base-year ecosystem extent; Base-year ecosystem condition; Current ecosystem condition; Base year and reference condition; Classification and condition characteristics; Measurement date; Standards, methodologies and assumptions; Data types, limitations and improvement.
Do not attribute ecosystem-condition changes solely to the organisation unless causation is supported by evidence. Apply GRI 1 reasons for omission where required information 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 the approved site list, affected-area and ecosystem maps, base-year and current extent and condition data, reference-condition and classification methods, measurement dates, standards, 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 the approved site list, affected-area and ecosystem maps, base-year and current extent and condition data, reference-condition and classification methods, measurement dates, standards, 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

Use a fixed ecosystem extent to compare condition over time and keep it distinct from total site area, land parcel and operational footprint.

Context note

Supply-chain ecosystem condition and affected-species information are additional Guidance items and should be distinguished from mandatory site-level requirements.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 101-7 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

  • Affected ecosystem types is reported accurately and completely.

    Risk The response omits, misclassifies or overstates affected ecosystem types.

    Evidence to check Approved GRI 101-5 site list, impact area, ecosystem map and classification.

  • Base-year ecosystem type is reported accurately and completely.

    Risk The response omits, misclassifies or overstates base-year ecosystem type.

    Evidence to check Base-year ecosystem map, classification crosswalk and source evidence.

  • Base-year ecosystem extent is reported accurately and completely.

    Risk The response omits, misclassifies or overstates base-year ecosystem extent.

    Evidence to check Assessment-area polygon, GIS calculation and extent methodology.

  • Base-year ecosystem condition is reported accurately and completely.

    Risk The response omits, misclassifies or overstates base-year ecosystem condition.

    Evidence to check Baseline survey, reference-condition definition, indicators and calculation.

  • Current ecosystem condition is reported accurately and completely.

    Risk The response omits, misclassifies or overstates current ecosystem condition.

    Evidence to check Current survey or latest available measurement, indicators and calculation.

  • Base year and reference condition is reported accurately and completely.

    Risk The response omits, misclassifies or overstates base year and reference condition.

    Evidence to check Base-year rationale, commitment or activity timeline and reference-condition methodology.

  • Classification and condition characteristics is reported accurately and completely.

    Risk The response omits, misclassifies or overstates classification and condition characteristics.

    Evidence to check Classification source, indicator framework, field and remote-sensing data and expert assessment.

  • Measurement date is reported accurately and completely.

    Risk The response omits, misclassifies or overstates measurement date.

    Evidence to check Monitoring schedule, latest survey and date-controlled dataset.

  • 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 inventory, model documentation, quality review, limitation log and improvement plan.

Evidence pack to prepare

Common reporting gaps

  • Applying a new materiality threshold to the GRI 101-5-a sites.
  • Equating ecosystem extent with total site area.
  • Confusing base year, baseline condition and reference condition.
  • Changing the assessment extent between periods without explanation.
  • Attributing cumulative ecosystem change solely to the organisation without evidence.
  • Omitting the measurement date when current-year monitoring was not performed.
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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 101-7

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 →

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