GRI releases updated Biodiversity Standard effective January 2026

The Global Reporting Initiative published GRI 101: Biodiversity 2024, a revised standard requiring organizations to disclose biodiversity impacts across operations and value chains, effective January 1, 2026. Indian companies already reporting under GRI now face new location-specific disclosure expectations on land use, pollution, overexploitation and impacts on Indigenous Peoples and communities.

GRI 101: Biodiversity 2024 establishes a new global benchmark for biodiversity accountability, requiring full supply-chain transparency, location-specific reporting on countries, jurisdictions and operational site size, and disclosure of the direct drivers of biodiversity loss including land use, climate change, overexploitation, pollution and invasive species. It also mandates reporting on societal impacts affecting communities and Indigenous Peoples. The standard aligns with the UN Kunming-Montreal Global Biodiversity Framework, the Science Based Targets Network and the Taskforce on Nature-related Financial Disclosures, taking effect for reporting from January 1, 2026.

Organizations worldwide that use GRI standards are affected, particularly those with significant nature-related footprints in sectors such as agriculture, mining, infrastructure, manufacturing and consumer goods, where supply-chain biodiversity impacts often go under-reported. Companies with operations near sensitive ecosystems or Indigenous territories must now provide site-level detail rather than aggregate figures. GRI Community members are prioritized as early adopters. The standard responds to stakeholder demand and to warnings, including a WEF analysis that 50% of the global economy is threatened by biodiversity loss.

Affected entities should download GRI 101, which is freely available, and prepare data systems for location-specific and value-chain biodiversity disclosure ahead of the January 1, 2026 effective date. GRI plans to pilot the standard with early adopters over the next two years, prioritizing GRI Community members, so organizations should consider participating to refine reporting processes. Companies should also map alignment with the Global Biodiversity Framework's Target 15, which urges businesses to disclose and mitigate biodiversity-related risks and impacts.

Key figure — Effective date: January 1, 2026 for reporting under GRI 101