Disclosure focus
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.
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.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
＋ Show GRI 101-3 sub-elements (LRA working checklist)
Identify genetic resources or associated traditional knowledge used for research and development, including biotechnology, and the purpose of utilisation.
Describe the process used to ensure compliance with applicable access and benefit-sharing regulations and measures.
Explain which functions and roles are responsible for ABS compliance.
Explain how provider countries and applicable ABS regulations and measures are identified.
Explain how ABS requirements are integrated into strategies, policies and operational procedures.
Describe training provided to relevant roles on ABS requirements and procedures.
Describe voluntary actions additional to legal obligations or undertaken where no applicable ABS requirements exist.
Explain how Indigenous Peoples, local communities and other relevant stakeholders informed voluntary actions.
How to prepare it
1Apply the disclosure to utilisation of genetic resources or associated traditional knowledge, not automatically to every biological-material purchase, land permit or community programme.
2Collect 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.
3If no voluntary actions were undertaken during the reporting period, state this directly. Report significant ABS non-compliance under GRI 2-27.
4Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
5Review 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.
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Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
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.
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Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
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