GRI 101: Biodiversity·Disclosure GRI 101-3
Access and benefit-sharing
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Estatus legal
GRI 101: Biodiversity 2024 is effective for reports or other materials published on or after 1 January 2026 and replaces GRI 304: Biodiversity 2016.
Pasaporte publicado
Última revisión el 2026-07-28
Revisado por
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
Norma
GRI 101: Biodiversity
Disclosure GRI 101-3 · 2024
Última revisión
2026-07-28
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
Foco de la divulgación
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.
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Antes de empezar
Antes de empezar
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Preparación
Información clave que preparar
| Campo de preparación | Qué recopilar | Pista de evidencia | Responsable |
|---|---|---|---|
| Applicability and utilisation inventory | Identify genetic resources or associated traditional knowledge used for research and development, including biotechnology, and the purpose of utilisation. | Research and development inventory, resource and traditional-knowledge register and utilisation assessment. | Legal / Compliance / Sustainability reporting |
| ABS compliance process | Describe the process used to ensure compliance with applicable access and benefit-sharing regulations and measures. | ABS compliance procedure, permits, contracts, due-diligence records and legal register. | Legal / Compliance / Sustainability reporting |
| Responsibility allocation | Explain which functions and roles are responsible for ABS compliance. | Responsibility matrix, role descriptions, governance papers and escalation process. | Legal / Compliance / Sustainability reporting |
| Provider-country requirements | Explain how provider countries and applicable ABS regulations and measures are identified. | Provider-country register, legal research, permit analysis and country-level advice. | Legal / Compliance / Sustainability reporting |
| Operational integration | Explain how ABS requirements are integrated into strategies, policies and operational procedures. | Policies, research protocols, procurement controls, contract templates and approval workflow. | Legal / Compliance / Sustainability reporting |
| Training | Describe training provided to relevant roles on ABS requirements and procedures. | Training materials, attendance records, competency checks and refresher schedule. | Legal / Compliance / Sustainability reporting |
| Voluntary benefit-sharing actions | Describe voluntary actions additional to legal obligations or undertaken where no applicable ABS requirements exist. | Benefit-sharing agreements, joint research, capacity-building, knowledge-sharing and payment or non-monetary benefit records. | Sustainability reporting / Biodiversity |
| Stakeholder engagement | Explain how Indigenous Peoples, local communities and other relevant stakeholders informed voluntary actions. | Engagement and consent records, representative checks, feedback and benefit-design decisions. | Stakeholder Engagement / Legal |
Cómo prepararlo
Solicitar los datos
Request the disclosure evidence
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
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.
Solicitud mejor
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.
Redacte su divulgación
Notas que convierten los datos en una divulgación
Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.
Nota metodológica
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.
Nota de contexto
GRI 101-3 supplements GRI 3-3 where relevant. Reasons for omission are permitted in accordance with GRI 1.
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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| Applicability and utilisation inventory is reported accurately and completely. | The response omits, misclassifies or overstates applicability and utilisation inventory. | Research and development inventory, resource and traditional-knowledge register and utilisation assessment. |
| ABS compliance process is reported accurately and completely. | The response omits, misclassifies or overstates abs compliance process. | ABS compliance procedure, permits, contracts, due-diligence records and legal register. |
| Responsibility allocation is reported accurately and completely. | The response omits, misclassifies or overstates responsibility allocation. | Responsibility matrix, role descriptions, governance papers and escalation process. |
| Provider-country requirements is reported accurately and completely. | The response omits, misclassifies or overstates provider-country requirements. | Provider-country register, legal research, permit analysis and country-level advice. |
| Operational integration is reported accurately and completely. | The response omits, misclassifies or overstates operational integration. | Policies, research protocols, procurement controls, contract templates and approval workflow. |
| Training is reported accurately and completely. | The response omits, misclassifies or overstates training. | Training materials, attendance records, competency checks and refresher schedule. |
| Voluntary benefit-sharing actions is reported accurately and completely. | The response omits, misclassifies or overstates voluntary benefit-sharing actions. | Benefit-sharing agreements, joint research, capacity-building, knowledge-sharing and payment or non-monetary benefit records. |
| Stakeholder engagement is reported accurately and completely. | The response omits, misclassifies or overstates stakeholder engagement. | Engagement and consent records, representative checks, feedback and benefit-design decisions. |
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