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GRI 101: Biodiversity·Disclosure GRI 101-3

Access and benefit-sharing

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

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
RK 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

En vigor

2026-01-01

Fuente oficial: Abrir ↗

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.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Antes de empezar

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

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
+ Mostrar los subelementos de GRI 101-3 (lista de trabajo de LRA)

Cómo prepararlo

Apply the disclosure to utilisation of genetic resources or associated traditional knowledge, not automatically to every biological-material purchase, land permit or community programme.
Collect 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.
If no voluntary actions were undertaken during the reporting period, state this directly. Report significant ABS non-compliance under GRI 2-27.
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.

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.

Centro de descargas

Herramientas y formularios de preparación

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Gratis · Miembros de la Community

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.

Paquete de evidencia que preparar

Carencias habituales en los informes

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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