Disclosure focus
This disclosure asks an organisation to explain how its activities depend on, affect, or are linked to ecosystem services, and to do so in a way that is relevant to the organisation’s own operations and value chain. The practical point is not to give a generic description of nature-related issues, but to identify the ecosystem services that matter most for the business and describe the relationship clearly and consistently.
In practice, the focus should be on coverage across the organisation rather than only highlighting a few flagship sites or isolated examples. A useful response will show whether the assessment covers all relevant operations, where the main dependencies or impacts sit, and how the organisation has decided which ecosystem services are material enough to report.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 101-8 sub-elements (LRA working checklist)
Describe how the organisation’s activities may affect, or may already be affecting, the natural services it relies on and the people who benefit from them.
Name the people or groups that are, or could be, affected by the organisation’s activities.
Name the natural services that are, or could be, affected by the organisation’s activities.
Identify the locations where the organisation’s activities have the greatest effect on biodiversity.
How to prepare it
1Set the boundary for this disclosure first: identify the locations where your activities create the strongest effects on biodiversity, and keep the scope consistent with the rest of your reporting pack.
2Build the content list from those locations: note which ecosystem functions may be influenced, and which groups or users may be affected now or in future by your activities.
3Gather support for each item: use site records, assessments, maps, internal reviews, or other source material that shows why each location, ecosystem function, and affected group is included.
4Prepare the final output in the format you will report: provide the site list, the affected ecosystem functions, the affected or potentially affected groups, and a clear explanation of the link between your activities and those effects.
5Record any exclusions, boundary choices, or changes from prior reporting so a reviewer can see what was left out, why it was left out, and whether the scope has shifted.
6Check the draft against the official source before sign-off to confirm the wording, scope, and evidence trail still match the underlying requirement and nothing material has been missed.
Request the data
Request the site and nature-impact evidence from EHS / Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Which sites, nature-related services, and affected stakeholder groups need to be described, and how are our activities linked to those impacts?
Use your organisation’s own site, asset, land, habitat, and stakeholder terms first, then map them to the reporting disclosure. Keep the request in operational language rather than framework wording, and check the official source before sign-off.
Weak request
Please provide the ecosystem services disclosure data for the reporting period.
Why it fails: It uses framework language only, gives no site-level direction, and does not tell the owner what evidence, grouping, or explanation is needed. That makes it hard to pull the right operational records and easy to return an incomplete pack.
Better request
Please send the site-level nature-impact pack for [reporting period]: the sites you rank as most significant, the nature-related services those sites may affect, the groups linked to those services, and a short explanation of how our activities create or could create those effects. Use your own site and asset terms, and attach the source file or system for each line.
Industry examples
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
Explain how you identified the locations, services and groups included in the disclosure, and state the basis used to decide whether an effect is direct, indirect, actual or only possible.
Context note
Set out what the figures and lists mean in practice by showing which parts of the business are linked to the strongest nature-related effects and which services or groups are most exposed.
Fluctuation statement
If the pattern has changed from the previous period, describe whether that is due to changes in operations, site coverage, assessment scope or the way impacts were identified and grouped.
Content index entry
GRI 101-8 Ecosystem services — [location / page] / [notes]
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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
The information is presented without a date or as-at point.The scope or boundary of the statement is left undefined.Key terms are used inconsistently across the report.Material changes since the previous period are not disclosed.Assertions are made without supporting detail or a source record.Boilerplate is used that does not actually answer what is asked.
Common gaps
Mistakes to avoid when collecting the data
Wrong site owner
The team asks the sustainability lead instead of the site manager, operations lead, or local environmental contact who actually knows which locations are most affected.
Framework words, not business terms
People ask for “ecosystem services” and “beneficiaries” without translating them into the organisation’s own site, asset, customer, community, or supply-chain language, so the wrong data gets pulled.
No clear boundary
The collector never states which sites, activities, subsidiaries, or joint operations are in scope, so different teams send overlapping or incomplete lists.
Wrong reporting period
Data is taken from a different year, a partial quarter, or an ad hoc snapshot that does not match the period being reported.
Mixed counting basis
One team counts every mention of an affected service while another counts unique services or unique sites, so the final set cannot be reconciled.
Source labels lost
Original file names, site codes, map references, or interview notes are stripped out during consolidation, making it impossible to trace each entry back to where it came from.
Populations merged too early
Sites, services, and affected groups that should stay separate are combined into one list, which hides where the impact actually sits.
Evidence trail missing
The draft list is built from memory or email comments without saving the underlying documents, dates, and reviewer names needed to show how the data was assembled.
No sign-off record
The final dataset is circulated without a named reviewer approving the boundary, source set, and assumptions, so no one can confirm what was checked before disclosure drafting.
Where judgement is often needed
Choosing which locations count as the main impact sites
Use the same internal basis for deciding which sites are most material, and explain any threshold, ranking method, or exclusion where a site sits near the cut-off.
Handling a site that changes hands during the year
State whether you include locations bought or sold during the period, and if so make clear from which date they are treated as part of the footprint and how you avoid double counting or gaps.
Reconciling local labels for the same nature-related service
Where the same service is described differently across countries or business units, map each local term to one organisation-wide label and note the translation or grouping rule used.
Deciding who is in scope when benefits spill beyond the site boundary
Explain the rule used for people or groups at the edge of the affected area, including whether you include indirect users, nearby communities, or only those with a direct link to the activity.
Picking the timing basis for the year-end list
Disclose whether the list reflects conditions at period end, an average over the year, or another cut-off, and keep the same timing basis for sites, services, beneficiaries, and impact explanations.
Using estimates where site-level evidence is incomplete
If you rely on models, proxies, or management judgement for any part of the list or explanation, say which items are estimated, why direct measurement was not available, and how the estimate was built.
Setting the level of detail when names could expose sensitive information
Aggregate or generalise beneficiary information where needed to protect privacy or security, but explain the level of grouping used so readers can still understand who is affected.
Rounding counts and descriptions consistently
Apply one rounding approach across the disclosure, disclose it once, and make sure rounded figures or grouped descriptions still align with the underlying totals and narrative.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Food processing
We identified the locations where our operations are most likely to create the strongest pressure on nature, based on land use, water abstraction and discharge pathways. - The main sites are our grain intake and milling complex, two packaging plants, and the wastewater treatment outfall serving those facilities; together they account for 78% of our mapped biodiversity-risk score. - The natural functions we may influence include water purification, flood buffering, pollination support, soil formation and habitat provision. - The groups most likely to feel those effects are nearby farmers, downstream households, local fishing communities, municipal water users and site workers. - In practice, our water use, effluent quality, land take and traffic can reduce habitat quality, alter water availability and affect the reliability of those natural functions for the people who depend on them.
This example shows how a reporter can describe the places with the greatest nature-related pressure, then name the natural functions and people that may be affected, and briefly explain the link between operations and those effects.
Illustrative (synthetic) example — Mining and metals
We reviewed our operating footprint and highlighted the places where our activities are most closely linked to nature-related pressure. - Our open pit, waste rock area, ore haul corridor and process water pond are the four locations with the highest nature-impact significance; the pit and waste rock area together make up 71% of the site-level risk ranking. - The natural functions that may be influenced are groundwater recharge, erosion control, dust filtration, stream flow regulation and wildlife shelter. - The people and groups that may be affected are pastoral households, downstream irrigators, local conservation groups, road users and our own workforce. - Blasting, land disturbance, dust, water drawdown and runoff can weaken those natural functions or make them less reliable for the people and groups that rely on them.
This example demonstrates a concise narrative disclosure that identifies the most material locations, lists the natural functions and affected groups, and explains the operational pathways that could drive the effect.
How companies report GRI 101-8
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Mega Financial Holding Co., Ltd.
Banks / Diverse Financials / Insurance · Taiwan · 2024
Mega Financial Holding Co., Ltd.'s 2024 Sustainability Report includes coverage of biodiversity impacts and ecosystem services, referencing GRI 201 Economic Performance (2016) with direct economic value disclosed on page 194. The report also addresses financial implications and risks related to climate change under disclosure item 201-2 on the same page. However, there is no clear evidence found regarding other specific narrative items or detailed quantitative data beyond these points.
Canacol Energy Ltd
Oil and Gas · Canada · 2024
Canacol Energy Ltd’s 2024 ESG Integrated Report provides detailed coverage of biodiversity-related disclosures, including the assessment of 247,382.43 hectares near critical biodiversity areas and management at 42 such sites (p.97). The report also references an ecosystem services analysis aligned with GRI standards (p.96) and highlights social impact with 108 homes benefiting from improved living conditions, showing a 60% reduction in overcrowding and 80% better space distribution (p.156). However, the report lacks clear methodological details or narrative explanation for these disclosures, as no quotable evidence was found on this aspect.
Wilmar International
Food Production — Agricultural · Singapore · 2024
Wilmar International's Sustainability Report 2024 includes coverage of biodiversity impacts, referencing GRI 101-5 and the use of High Conservation Value (HCV) methodology to disclose locations with biodiversity impacts (p.17). The report also addresses emissions reduction targets related to services, fuel and energy activities, upstream transportation and distribution, and processing of sold products, aiming for reductions by 2032 from a 2022 base year (p.21). However, there is no clear or detailed narrative on methodology or further specifics about nature-related risks and opportunities, as some relevant information is either missing or unclear in the report.
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Scenarios to work through
A food processor uses river water for cleaning and cooling at two plants. One plant sits beside a wetland that also supports local fishing and flood storage, while the other is inland and has no nearby natural feature of note.
QWhich sites should you flag as the ones with the strongest nature-related effects, and what related services and groups should you list for each?
Reveal model answer →Hide answer ↑Flag the wetland-side plant as the site with the strongest nature-related effects, because its operations are closest to the natural feature that is being used and influenced. Then list the water-related and flood-buffering services that may be affected, and the people or groups that rely on them, such as fishers and nearby residents. For the inland plant, only include it if you can show a meaningful effect on a natural service or the people who depend on it.
Why this matters · Start with the places where the business has the clearest and biggest link to nature, then connect those places to the services and users that may be affected.
A quarry operator has identified dust suppression, groundwater drawdown and habitat clearance across three extraction areas. The team has named birds, insects and nearby households as affected groups, but has not yet linked each group to a specific natural service.
QWhat extra explanation should be added so the disclosure is complete enough for review?
Reveal model answer →Hide answer ↑Add a plain explanation that shows how each activity changes a natural service and how that change reaches the affected group. For example, explain that habitat clearance can reduce pollination or shelter, which can affect insects and birds, while groundwater drawdown can alter water availability for nearby households. The link should be clear enough that a reviewer can see both the service and the people or wildlife touched by the activity.
Why this matters · Do not stop at naming the service and the group; show the cause-and-effect link between the activity, the natural service and the affected users.
A beverage company sources fruit from farms in one region and bottles the product in another. The sustainability team is unsure whether to include only direct suppliers and local residents, or also downstream communities that depend on the same watershed and pollination services.
QHow should the team decide which beneficiaries to include in the list?
Reveal model answer →Hide answer ↑Include the groups that are affected, or could be affected, by the company’s own activities, even if the effect is indirect. That means looking beyond the immediate site to any people or communities that rely on the same natural service and may be influenced by the company’s sourcing, land use or water use. If downstream communities or other users could be touched by those activities, they belong in the list.
Why this matters · The beneficiary list should cover both direct and plausible indirect users of the natural service, not just the nearest neighbours.
A timber business has one forest block where harvesting is intense and another where activity is limited to occasional access tracks. The reporting team has evidence that the first block affects water regulation, habitat and local recreation, but the second block only has a minor road crossing with no clear link to any natural service.
QHow should the team treat the two blocks when deciding what to disclose and how much detail to give?
Reveal model answer →Hide answer ↑Give fuller detail for the forest block with the stronger effects, because that is where the link to natural services and beneficiaries is clearer and more significant. For the second block, only include it if there is a real or possible effect that can be explained; otherwise, it should not be treated as a main site for this disclosure. The level of detail should follow the strength of the impact, but the explanation still needs to be understandable and evidence-based.
Why this matters · Focus the narrative on the places and activities where the effect is meaningful, and explain the relationship in a way that can be checked against evidence.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
Policies to halt and reverse biodiversity loss → Guide ✓Management of biodiversity impacts → Guide ✓Access and benefit-sharing → Guide ✓Identification of biodiversity impacts → Guide ✓Locations with biodiversity impacts → Guide ✓Direct drivers of biodiversity loss → Guide ✓Show all 7 related disclosures →
FAQ
Questions this page answers
For GRI 101-8 Biodiversity, what data do I need to gather before I start drafting the disclosure?+−
The page says to prepare four datapoints: key biodiversity sites, affected ecosystem services, affected beneficiaries, and an impact explanation. Use those as the starting checklist before you draft anything.
How do I use the step-by-step 'how to prepare' section for GRI 101-8 Biodiversity?+−
Use it as a working sequence for scoping, collecting the four datapoints, and then turning them into a draft. The page is set up to help you move from preparation to a disclosure-ready narrative.
Who should own the GRI 101-8 Biodiversity data collection in practice?+−
The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can source the site, service, beneficiary, and impact information. The page does not assign roles for you, so you need to map those responsibilities internally.
What should I include in the evidence pack for GRI 101-8 Biodiversity assurance readiness?+−
The page includes an evidence pack with five items to support assurance readiness. Use that pack alongside the four assurance claims to verify the claim, the risk, and the evidence behind each point.
What are the four assurance claims I need to check for GRI 101-8 Biodiversity?+−
The page says there are four assurance claims to verify, each with a claim, risk, and evidence angle. It does not list them in the page content provided here, so use the assurance section and evidence pack to work through them.
What are the common reporting gaps or mistakes to avoid in GRI 101-8 Biodiversity?+−
The page has a section on common reporting gaps and mistakes, so use that as a pre-submission check. In practice, it is there to help you spot missing datapoints, weak explanations, or evidence gaps before you finalise the draft.
How can I turn my GRI 101-8 Biodiversity data into a draft disclosure?+−
The page includes draft-output support with visualisation ideas, narrative starters, and a GRI content-index line. That means you can move from the collected datapoints into a first draft without starting from a blank page.
Is there a worked example I can use to sanity-check my GRI 101-8 Biodiversity numbers?+−
Yes — the page includes synthetic illustrative example disclosures, including a quantitative table. Use them only as a formatting and consistency check, not as real-world benchmarks.
How do I use the Prep & Assurance workbook for GRI 101-8 Biodiversity?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the preparation and assurance steps, then pair it with the printable Library Card if you want a quick reference copy.
What is the printable Library Card PDF for GRI 101-8 Biodiversity used for?+−
The Download Centre includes a printable Library Card in PDF format. It is there as a practical reference you can keep alongside the workbook while you prepare the disclosure and evidence pack.
Can I reuse my GRI 101-8 Biodiversity data for ESRS E4 Biodiversity and Ecosystems?+−
The page says ESRS E4 is the closest correspondence, so the data may be reusable across both. Treat that as a practical cross-framework link, but do not assume the reporting needs are identical.
More questions this page can help with
GRI 101-8 Biodiversity disclosure checklist for sustainability managersWhat evidence do I need for GRI 101-8 Biodiversity assurance?How to scope key biodiversity sites for GRI 101-8 BiodiversityHow to identify affected ecosystem services for GRI 101-8 BiodiversityHow to identify affected beneficiaries for GRI 101-8 BiodiversityHow to write the impact explanation for GRI 101-8 BiodiversityGRI 101-8 Biodiversity common mistakes and reporting gapsGRI 101-8 Biodiversity workbook download and library card PDFGRI 101-8 Biodiversity draft narrative starters and content index lineGRI 101-8 Biodiversity assurance claims claim risk evidenceGRI 101-8 Biodiversity from company reports examplesGRI 101-8 Biodiversity ESRS E4 data reuse
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