《解碼生物多樣性影響：使用GRI標準報告自然環境的實務指南》，這本電子書由GRI出版，旨在為企業提供實務支援，幫助他們使用GRI 101生物多樣性標準報告對自然的影響。
書中彙集了2024-2025年GRI社區生物多樣性試點計劃的經驗教訓，該計劃有14家來自不同產業的公司參與，成為GRI 101的早期採用者。其中四家公司——City Developments Limited（CDL）、Coca-Cola HBC、Enel及JSW Steel——的案例研究突顯了如何測量、管理及報告生物多樣性影響，並分享可適應的洞見。
GRI 101生物多樣性報告：由Elodie Chêne撰寫，解釋GRI 101如何協助企業識別生物多樣性損失的直接驅動因素（如土地使用變更、污染等），映射影響地點，並評估對生態系統及社區的影響。
該標準強調相互操作性，與昆明-蒙特婁全球生物多樣性框架、TNFD（自然相關財務揭露任務小組）及SBTN（科學基礎目標網絡）對齊，支持全球監測與報告。
GRI 101: Biodiversity 2024 是GRI於 2024 年 1 月發布的重大修訂標準，用以取代原有的 GRI 304: Biodiversity 2016。
該標準自 2026 年 1 月 1 日起生效，適用於任何規模、類型、產業或地理位置的組織，幫助它們報告生物多樣性相關影響及其管理方式。企業做ESG報告書時，如果生物多樣性是重大主題之一，記得要改用GRI 101撰寫報告書。
GRI 304 2016 與 GRI 101 2024 的主要差異
GRI 101 適用2025年或之後營運年度報告，目的是反映最新全球最佳實務、對齊《昆明-蒙特婁全球生物多樣性框架》（Kunming-Montreal Global Biodiversity Framework）的目標與靶標，並提升報告的全面性、一致性及可比性。
以下為關鍵差異比較表：
§範圍與焦點--GRI 304: ，主要限於組織自身營運，較少要求價值鏈（supply chain)
GRI 101: Biodiversity 2024：明確涵蓋價值鏈全範圍（operations + supply chain），包括上游供應商、下游客戶及商業關係，最大改變之一：從「自身營運」擴大到「價值鏈」，要求報告最具意義的供應鏈產品/服務影響。
§報告重點--
GRI 304：強調位置特定揭露，如保護區鄰近據點、IUCN紅皮書物種、關鍵棲地。
GRI 101:強調最具意義影響，並要求解釋如何鑑別這些影響（101-4）,新版明確「僅報告最具意義影響」，避免全面報告所有影響的負擔；更注重優先排序（prioritization）。
§直接驅動因素揭露--
GRI 304:僅要求報告顯著直接/間接影響（304-2），但未明確列出驅動因素。
GRI 101:新增Disclosure 101-6：報告五大直接驅動因素（IPBES定義）：土地/海洋使用變化、資源剝削、氣候變化、污染、入侵外來物種。
取代304-2-a，直接要求量化驅動因素（如土地轉換面積、水提取量），幫助理解如何影響生物多樣性。
§生態系統狀態變化--
GRI 304:要求報告受影響物種/棲地（304-4），但較泛化。
GRI 101:新增Disclosure 101-7：報告受影響生態系統的類型、基準年面積（公頃）、基準年及當前狀況（結構、組成、功能）。
取代304-2-b及304-4，更精確要求使用科學方法（如森林完整性指數、物種豐度）測量變化，可用狀況調整面積（condition-adjusted area）.
§對人的影響（社會面向）--
GRI 304:較少直接連結人權/社區影響。
GRI 101:新增要求報告對受益人（尤其是原住民/當地社區）的生態系統服務影響（101-8），並連結ABS（存取及利益分享，101-3）
補充GRI 411（原住民權利）及GRI 413（當地社區），強調恢復行動中利害關係人參與及避免負面影響（101-2）。
§管理揭露--
GRI 304:僅有304-3：棲地保護/恢復計劃。
GRI 101:新增三項管理揭露（101-1 ~ 101-3）：對齊昆明框架的政策（101-1）、減緩階級應用（101-2）、ABS程序（101-3）。
補充GRI 3-3，強化政策、減緩階級（避免、最小化、恢復、抵銷）、轉型行動及對利害關係人的影響管理。
§位置特定資訊--
GRI 304:要求報告鄰近保護區/高生物多樣性區域的據點（304-1）。
GRI 101:強化Disclosure 101-5：報告最具意義據點的位置、面積、公頃、是否位於敏感區（附表1標準，如KBAs、高水壓力區），更強調地圖/多邊形定位，並延伸到供應鏈國家/產品。
§相互操作性與對齊--
GRI304:較少與其他框架連結
GRI 101:高度對齊昆明框架、TNFD LEAP、SBTN、ESRS等，支持全球/國家監測；鼓勵使用狀況調整面積等單位
新版設計時考慮互操作性，減少重複報告（如與TNFD共享五大驅動因素概念）。
總結：為何GRI 101是重大升級？
從「位置導向」到「影響導向 + 價值鏈全面」：舊版較注重據點是否鄰近保護區，新版要求量化價值鏈中最具意義的影響及驅動因素。
更科學、可比、行動導向：新增直接驅動因素、狀態變化量化、減緩階級應用及對人的影響，幫助企業不僅報告，還能轉化為管理行動（如No Net Loss/Net Positive目標）。
《昆明-蒙特婁全球生物多樣性框架》（Kunming-Montreal Global Biodiversity Framework，簡稱昆蒙框架或GBF）是2022年12月19日在加拿大蒙特利爾舉行的聯合國生物多樣性公約（CBD）第15次締約方大會（COP15）通過的歷史性協議，由中國主辦、加拿大承辦。
這是繼《愛知生物多樣性目標》（2011-2020）之後的新全球生物多樣性戰略，旨在阻止並逆轉生物多樣性喪失，實現「人與自然和諧共生」的願景。
該框架於2022年COP15通過，取代先前框架，成為2030年前全球生物多樣性行動的藍圖。它回應當前生物多樣性危機：人類活動導致約100萬物種面臨滅絕風險，生物多樣性喪失速度前所未有。
https://lnkd.in/gakhRRDJ
"Decoding Biodiversity Impacts: A Practical Guide to Reporting on Nature Using GRI Standards"
This e-book, published by the Global Reporting Initiative (GRI), aims to provide practical support to organizations, helping them use the GRI 101 Biodiversity standard to report their impacts on nature.
The guide compiles lessons learned from the 2024–2025 GRI Community Biodiversity Pilot program, in which 14 companies from various industries participated as early adopters of GRI 101. Case studies from four of these companies—City Developments Limited (CDL), Coca-Cola HBC, Enel, and JSW Steel—highlight how to measure, manage, and report biodiversity impacts, offering adaptable insights that other organizations can apply.
The section on GRI 101 Biodiversity reporting, written by Elodie Chêne, explains how GRI 101 helps companies identify the direct drivers of biodiversity loss (such as land-use change, pollution, etc.), map impact locations, and assess effects on ecosystems and communities.
The standard emphasizes interoperability and is aligned with the Kunming-Montreal Global Biodiversity Framework, the Taskforce on Nature-related Financial Disclosures (TNFD), and the Science Based Targets Network (SBTN), supporting global monitoring and reporting efforts.
GRI 101: Biodiversity 2024** is a major revision released by GRI in January 2024, replacing the previous **GRI 304: Biodiversity 2016.
The standard becomes effective from January 1, 2026, and applies to organizations of any size, type, sector, or geographic location. It helps them report biodiversity-related impacts and how they are managed. When preparing ESG reports, if biodiversity is one of the material topics, organizations should switch to GRI 101 for the relevant disclosures.
# Key Differences between GRI 304 (2016) and GRI 101 (2024)
GRI 101 applies to reporting for operating years 2025 and onward. Its purpose is to reflect the latest global best practices, align with the targets and goals of the Kunming-Montreal Global Biodiversity Framework, and improve the completeness, consistency, and comparability of reporting.
**Comparison of Key Differences:**
- **Scope and Focus**
GRI 304: Primarily limited to the organization’s own operations, with limited requirements concerning the value chain (supply chain).
GRI 101: Biodiversity 2024: Explicitly covers the full value chain (operations + value chain), including upstream suppliers, downstream customers, and other business relationships. One of the biggest changes is the expansion from “own operations” to the “value chain,” requiring disclosure of the most significant impacts related to products/services in the supply chain.
- **Reporting Focus**
GRI 304: Emphasizes location-specific disclosures (e.g., sites adjacent to protected areas, IUCN Red List species, key habitats).
GRI 101: Focuses on the most significant (material) impacts and requires explanation of how these impacts were identified (Disclosure 101-4). The new version explicitly states to report “only the most significant impacts,” reducing the burden of reporting everything and placing greater emphasis on prioritization.
- **Direct Drivers Disclosure**
GRI 304: Only requires reporting of significant direct and indirect impacts (304-2), without explicitly listing drivers.
GRI 101: Introduces Disclosure 101-6: Report the five direct drivers of biodiversity loss (as defined by IPBES): land/ocean use change, direct exploitation of organisms, climate change, pollution, and invasive alien species. Replaces 304-2-a and explicitly requires quantification of drivers (e.g., area of land converted, volume of water withdrawn) to clarify how biodiversity is affected.
- **Ecosystem Condition Changes**
GRI 304: Requires reporting on affected species/habitats (304-4), but in a relatively general way.
GRI 101: Introduces Disclosure 101-7: Report the type of affected ecosystems, baseline area (hectares), baseline year, and current condition (structure, composition, function). Replaces 304-2-b and 304-4. Requires more precise measurement using scientific methods (e.g., forest integrity index, species abundance) and allows use of condition-adjusted area.
- **Impacts on People (Social Dimension)**
GRI 304: Limited direct linkage to human rights or community impacts.
GRI 101: Adds requirements to report impacts on beneficiaries (especially Indigenous Peoples and local communities) regarding ecosystem services (101-8), and links to Access and Benefit-Sharing (ABS) procedures (101-3). Complements GRI 411 (Indigenous Peoples’ rights) and GRI 413 (Local Communities), emphasizing stakeholder engagement in restoration actions and avoiding negative impacts (101-2).
- **Management Disclosures**
GRI 304: Only 304-3 (habitat protection/restoration programs).
GRI 101: Introduces three new management disclosures (101-1 to 101-3): policies aligned with the Kunming-Montreal Framework (101-1), application of the mitigation hierarchy (101-2), and ABS procedures (101-3). Supplements GRI 3-3 by strengthening disclosure of policies, mitigation hierarchy (Avoid, Minimize, Restore, Offset), transformation actions, and management of impacts on stakeholders.
- **Location-Specific Information**
GRI 304: Requires reporting of sites adjacent to protected areas or areas of high biodiversity value (304-1).
GRI 101: Strengthens Disclosure 101-5: Report location, area (hectares), and whether the most significant sites are in sensitive areas (per Appendix 1 criteria, e.g., KBAs, high water-stress areas). Places greater emphasis on map/polygon geolocation and extends coverage to value chain countries/products.
- **Interoperability and Alignment**
GRI 304: Limited linkage to other frameworks.
GRI 101: High alignment with the Kunming-Montreal Framework, TNFD LEAP approach, SBTN, ESRS, etc., supporting global/national monitoring. Encourages use of units such as condition-adjusted area. Designed with interoperability in mind to reduce duplicate reporting (e.g., sharing the five drivers concept with TNFD).
### Summary: Why GRI 101 Represents a Major Upgrade
Shift from **location-based** to **impact-based + full value chain coverage**: The old standard focused mainly on whether sites were near protected areas; the new standard requires quantification of the most significant impacts and drivers across the value chain.
More scientific, comparable, and action-oriented: Introduction of direct drivers, quantification of ecosystem condition changes, application of the mitigation hierarchy, and impacts on people enables companies to move beyond reporting and translate disclosures into concrete management actions (e.g., achieving No Net Loss or Net Positive outcomes).
The **Kunming-Montreal Global Biodiversity Framework** (often abbreviated as Kunming-Montreal GBF or GBF) is the landmark agreement adopted on December 19, 2022, at the 15th meeting of the Conference of the Parties (COP15) to the Convention on Biological Diversity (CBD), held in Montreal, Canada. The conference was hosted by China and presided over by Canada.
It is the new global biodiversity strategy following the Aichi Biodiversity Targets (2011–2020), aiming to halt and reverse biodiversity loss and achieve the vision of “living in harmony with nature.”
Adopted at COP15 in 2022, the framework replaces previous strategies and serves as the global blueprint for biodiversity action until 2030. It responds to the current biodiversity crisis: human activities are driving approximately one million species toward extinction, with biodiversity loss occurring at an unprecedented rate.
GRI: https://lnkd.in/gakhRRDJ
留言
張貼留言