Decoding biodiversity impacts - A practical guide to corporate reporting on nature with the GRI

The GRI e-book Decoding biodiversity impacts highlights how the new GRI 101: Biodiversity 2024 Standard helps organizations move from broad commitments to decision-useful nature disclosures.

With GRI 101 effective for all GRI reporting from January 2026, the guidance emphasizes identifying the direct drivers of biodiversity loss, mapping where impacts occur across operations and supply chains, and assessing effects on ecosystems and communities.

The case studies show practical routes: CDL aligns GRI 101 with TNFD’s LEAP and uses tools such as ENCORE and Xylo; Coca-Cola HBC links SBTN methods to value-chain target setting while confronting upstream data gaps; Enel integrates GRI KPIs with TNFD/SBTN hotspot analysis; and JSW Steel applies a “no net loss” approach grounded in mitigation hierarchy.

Overall, the publication frames reporting as a management tool, not a compliance exercise.

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