GRI 101: Biodiversity·Disclosure GRI 101-3
Access and benefit-sharing
Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.
Status giuridico
GRI 101: Biodiversity 2024 is effective for reports or other materials published on or after 1 January 2026 and replaces GRI 304: Biodiversity 2016.
Passaporto pubblicato
Ultima revisione il 2026-07-28
Revisionato da
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
Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative
Standard
GRI 101: Biodiversity
Disclosure GRI 101-3 · 2024
Ultima revisione
2026-07-28
Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative
Focus dell’informativa
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.
Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.
Prima di iniziare
Prima di iniziare
Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.
Preparazione
Informazioni chiave da preparare
| Campo da preparare | Cosa rilevare | Suggerimento sull’evidenza | Responsabile |
|---|---|---|---|
| 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 |
Come prepararla
Richiedi i dati
Request the disclosure evidence
Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.
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.
Richiesta migliore
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.
Redigi la tua informativa
Note che trasformano i dati in un’informativa
Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.
Nota metodologica
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 di contesto
GRI 101-3 supplements GRI 3-3 where relevant. Reasons for omission are permitted in accordance with GRI 1.
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Preparazione all’assurance
Per ogni affermazione, verifica le evidenze
| Affermazione | Rischio | Evidenze da verificare |
|---|---|---|
| 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. |
Pacchetto di evidenze da preparare
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