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GRI Training Partner GRI 101 · Biodiversity · Disclosure GRI 101-8

In effect 2026

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

Ecosystem services

GRI 101-8 · mandatory · narrative disclosure

Disclosure 101-8 requires an organization to report ecosystem services and beneficiaries affected or potentially affected by the activities carried out at each site reported under Disclosure 101-5-a. The organization should use the same approved site list and should not apply a new materiality threshold or create a separate shortlist 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 list the relevant ecosystem services and their beneficiaries and explain how the services and beneficiaries are or could be affected by the organization’s activities. The explanation should distinguish actual from potential effects, positive from negative effects, and changes in the quality or quantity of the ecosystem service.

Ecosystem services should be classified as provisioning services, regulating and maintenance services, or cultural services. Ecosystem functions should not automatically be presented as ecosystem services: the organization should explain the benefit provided and identify the people, communities or organizations receiving that benefit. Beneficiaries can include Indigenous Peoples, local communities, other organizations and the reporting organization itself. Species and wildlife are affected biodiversity components rather than beneficiaries for the purposes of this disclosure.

Where the reporting organization depends on an ecosystem service, it can identify itself as a beneficiary. However, a general dependency or nature-related risk assessment does not replace the requirement to explain how the organization’s activities affect or could affect the service and its beneficiaries.

The organization should describe the approach used to identify ecosystem services and beneficiaries, including the tools, data sources, assumptions and stakeholder engagement used. Relevant tools can include ENCORE, the Natural Capital Protocol, TNFD LEAP, the UN System of Environmental-Economic Accounting — Ecosystem Accounting and the WRI Corporate Ecosystem Services Review.

The organization should additionally report ecosystem services and beneficiaries affected by supplier activities for each product and service reported under Disclosure 101-5-d, with a breakdown by country or jurisdiction. Information on downstream entities can also be reported where available. These value-chain elements are Guidance and should be distinguished from the mandatory site-level requirements.

Where required information cannot be reported because it is unavailable or incomplete, legally prohibited or subject to confidentiality constraints, the organization should apply the relevant reason for omission in accordance with GRI 1 rather than silently excluding sites, services or beneficiaries.

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.

  • Ecosystem services by site

    Sustainability reporting / Biodiversity

    For each site reported under GRI 101-5-a, list ecosystem services affected or potentially affected by the organisation's activities.

    Evidence Approved site list, ecosystem-service assessment, activity map and supporting data.

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

  • Beneficiaries by service and site

    Stakeholder Engagement / Biodiversity

    For each ecosystem service, identify the beneficiaries affected or potentially affected.

    Evidence Beneficiary and stakeholder mapping, rights-holder evidence and engagement records.

    Watch for The published response for beneficiaries by service and site is incomplete or does not match the supporting records.

  • Effects on ecosystem services

    Sustainability reporting / Biodiversity

    Explain how activities affect or could affect the quality or quantity of each ecosystem service, distinguishing actual and potential, positive and negative effects.

    Evidence Impact pathway, service indicators, baseline, monitoring and activity evidence.

    Watch for The published response for effects on ecosystem services is incomplete or does not match the supporting records.

  • Effects on beneficiaries

    Stakeholder Engagement / Biodiversity

    Explain how the changes in each ecosystem service affect or could affect its beneficiaries.

    Evidence Beneficiary impact assessment, engagement, grievance and outcome evidence.

    Watch for The published response for effects on beneficiaries is incomplete or does not match the supporting records.

  • Identification approach

    Sustainability reporting / Biodiversity

    Describe the tools, data sources, assumptions and stakeholder engagement used to identify services and beneficiaries.

    Evidence Methodology, tool outputs, data-source register, assumptions and engagement record.

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

Before you start

  • Use every site reported under GRI 101-5-a; do not apply a new materiality threshold or create a separate shortlist for ecosystem services.
  • An organisation can identify itself as a beneficiary where it depends on a service, but a dependency or nature-related risk assessment does not replace the required activity-to-service-to-beneficiary impact explanation.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 101-8 sub-elements (LRA working checklist)

How to prepare it

Use every site reported under GRI 101-5-a; do not apply a new materiality threshold or create a separate shortlist for ecosystem services.
Collect and reconcile the records for: Ecosystem services by site; Beneficiaries by service and site; Effects on ecosystem services; Effects on beneficiaries; Identification approach.
An organisation can identify itself as a beneficiary where it depends on a service, but a dependency or nature-related risk assessment does not replace the required activity-to-service-to-beneficiary impact explanation.
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.

For each GRI 101-5-a site, provide the activities, ecosystem services, categories, quality or quantity changes, actual or potential and positive or negative classification, beneficiaries, consequences, identification methods, tools, data and stakeholder input.

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

Better request

For each GRI 101-5-a site, provide the activities, ecosystem services, categories, quality or quantity changes, actual or potential and positive or negative classification, beneficiaries, consequences, identification methods, tools, data and stakeholder input.

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

Classify ecosystem services as provisioning, regulating and maintenance or cultural. Keep ecosystem functions, services, benefits and beneficiaries distinct.

Context note

Species and wildlife are affected biodiversity components, not beneficiaries for this disclosure. Supply-chain and downstream information are additional Guidance items.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 101-8 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

  • Ecosystem services by site is reported accurately and completely.

    Risk The response omits, misclassifies or overstates ecosystem services by site.

    Evidence to check Approved site list, ecosystem-service assessment, activity map and supporting data.

  • Beneficiaries by service and site is reported accurately and completely.

    Risk The response omits, misclassifies or overstates beneficiaries by service and site.

    Evidence to check Beneficiary and stakeholder mapping, rights-holder evidence and engagement records.

  • Effects on ecosystem services is reported accurately and completely.

    Risk The response omits, misclassifies or overstates effects on ecosystem services.

    Evidence to check Impact pathway, service indicators, baseline, monitoring and activity evidence.

  • Effects on beneficiaries is reported accurately and completely.

    Risk The response omits, misclassifies or overstates effects on beneficiaries.

    Evidence to check Beneficiary impact assessment, engagement, grievance and outcome evidence.

  • Identification approach is reported accurately and completely.

    Risk The response omits, misclassifies or overstates identification approach.

    Evidence to check Methodology, tool outputs, data-source register, assumptions and engagement record.

Evidence pack to prepare

Common reporting gaps

  • Using key biodiversity sites instead of sites reported under GRI 101-5-a.
  • Selecting only sites or services judged most material.
  • Treating ecosystem functions, services, benefits and beneficiaries as synonyms.
  • Naming species as beneficiaries.
  • Reporting dependencies or nature-related risks without the activity impact pathway.
  • Aggregating several sites so the service and beneficiary chain cannot be traced.
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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 101-8

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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