Framework guide · GRI
GRI 101: Biodiversity 2024
The Global Reporting Initiative published GRI 101: Biodiversity 2024 in January 2024, replacing GRI 304. It applies to reporting from 1 January 2026.
Disclosures
| Disclosure | Topic |
|---|---|
| 101-1 | Policies to halt and reverse biodiversity loss |
| 101-2 | Management of biodiversity impacts |
| 101-3 | Access and benefit-sharing |
| 101-4 | Identification of biodiversity impacts |
| 101-5 | Locations with biodiversity impacts |
| 101-6 | Direct drivers of biodiversity loss |
| 101-7 | Changes to the state of biodiversity |
| 101-8 | Ecosystem services |
What is new
- Full value chain: organisations report on significant impacts in their supply chains, not just their own sites.
- Location-specific reporting on impacts.
- Reporting on the direct drivers of biodiversity loss: land and sea use change, exploitation, climate change, pollution and invasive species.
- Impacts on people, including ecosystem services and affected communities.
A note on accuracy
This page is a plain-language summary for orientation, not legal or audit advice. Standards and their application dates change; always check the official texts and current regulatory status.
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