Topic Standard for Biodiversity
The importance of this standard
The alarming decline in biodiversity in the last decades threatens to bring disastrous consequences to the environment and people, including triggering knock-on effects on climate change.
The United Nations Convention on Biological Diversity (CBD) adopted the 'post-2020 Global Biodiversity Framework' in 2022, which has defined collective commitments to reverse the loss of biodiversity for all relevant stakeholders, including government, companies, civil society, and investment institutions.
Both governments and companies are being called upon to demonstrate accountability in responding to the biodiversity crisis by conserving and sustainably using biodiversity. The revision of GRI 304: Biodiversity 2016 reflected global best practice on biodiversity management to support companies in addressing their impacts.
On 25 January 2024, a major revision to the GRI Biodiversity was published. GRI 101: Biodiversity 2024 updates, expands, and replaces GRI 304: Biodiversity 2016. The Standard, aligned with the goals and targets of the Kunming-Montreal Global Biodiversity Framework, helps organizations to better understand which decisions and business practices lead to biodiversity loss, where in their value chain impacts occur, and how they can be managed.
Basis for conclusions
The Biodiversity Standard exposure draft was made available for public comment between 5 December 2022 and 28 February 2023. You can access 122 submissions from organizations and individuals here.
A re-exposure of the disclosure 304-7 Access and benefit-sharing took place between 26 July – 10 September 2023. The comments from 17 submissions from the re-exposure can be found here.
The Basis for conclusions for GRI 101 provides a summary of the public comments received. It also sets out how the GSSB responded in the finalization of the Standard.
About the project
Since the GRI disclosures on biodiversity were last revised in 2006, the issue of biodiversity has received significant attention in the global sustainable development agenda. This project aim was to review GRI 304: Biodiversity 2016 to represent internationally agreed best practices and align with latest developments and authoritative intergovernmental instruments in biodiversity.
The GSSB appointed a multi-stakeholder Technical Committee in November 2021 to lead the revision. Read the Project Proposal and the Terms of Reference for more information.
Interoperability mapping between GRI and TNFD
In July 2024, GRI and the TNFD published a joint interoperability mapping to help reporters better understand the correspondence between the GRI Standards and the TNFD Disclosure Recommendations, metrics and sector guidance.
The mapping consists of:
- an accompanying guidance, which provides insights, clarifications and instructions on the TNFD-GRI interoperability mapping.
- table of correspondences between the TNFD Disclosure Recommendations and metrics and the disclosures of the GRI Standards.
For key documents, FAQs, resources and more, see the list at the bottom of this page.
Project overview
Q4 2021
Project commencement & formation of Technical Committee
Q4 2021 - Q3 2022
Development of exposure draft
Q4 2022
Public comment period
Q1 - Q2 2023
Consideration of public comment and revision
Q1 2024
Release of revised Standard
Related resources
| GRI Topic Standard Project for Biodiversity–Exposure draft | file | 02 Dec 2022 | English | 1.1 MB | |
| GRI Topic Standard: Biodiversity Exposure draft public comment questionnaire | file | 02 Dec 2022 | English | 181 KB | |
| Biodiversity Technical Committee member biographies | file | 15 Nov 2021 | English | 522 KB | |
| Biodiversity Technical Committee - terms of reference | file | 15 Nov 2021 | English | 337 KB | |
| Topic Standard Project for Biodiversity - final project proposal | file | 01 Dec 2021 | English | 137 KB | |
| GRI Topic Standards project for Biodiversity Public comment feedback | file | 26 Apr 2023 | English | 183 KB | |
| GRI Topic Standard Project for Biodiversity - Re-exposure draft of Disclosure on Access and benefit-sharing | file | 24 Jul 2023 | English | 313 KB | |
| GRI Topic Standard Project for Biodiversity Disclosure ABS Draft questionnaire | file | 24 Jul 2023 | English | 130 KB | |
| GRI Topic Standards project for Biodiversity Re Exposure Disclosure 304 7 Access And Benefit Sharing Public Comment Feedback | file | 22 Sep 2023 | English | 72 KB | |
| GRI 101: Biodiversity 2024 Frequently Asked Questions (FAQs) | file | 01 Oct 2024 | English | 234 KB |
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