Publication date: 7 October 2026 | Type: Material topic assessment questionnaire example | Publisher: Captain International
How to use this example
This is a sample questionnaire for stakeholder consultation. The topic labels and 101-x item codes below are custom categories and numbering created for this questionnaire; they are not the names or clause-by-clause references of official GRI 101: Biodiversity 2024 disclosures. Adapt the content to the organization, value chain and impact context. Importance ratings are consultation input. A material-topic decision must still be based on the significance of the organization’s impacts on the economy, the environment and people, including human rights; it cannot be determined solely from average survey scores or financial risks.
For the authoritative requirements, see GRI 101: Biodiversity 2024 and GRI 3: Material Topics 2021.
Design notes
- The sample adapts GRI 3:2021 material-topic concepts into a five-part questionnaire workflow: identify impacts → assess impact significance → consider stakeholder perspectives → prioritize material topics → report material topics. These are the sample’s workflow labels, not official GRI step names.
- The questionnaire covers eight biodiversity management and impact themes: context, stakeholders, management approach, identifying biodiversity impacts, impacts and dependencies, protected areas and species, ecosystem services, and mitigation and restoration. The 101-1 to 101-8 groupings are retained from the sample and are not an official GRI clause mapping.
- Five-point Likert scale: 5 = extremely important | 4 = very important | 3 = moderately important | 2 = slightly important | 1 = not important at all.
- Intended respondents include internal management teams, suppliers, customers, NGOs, ecology consultants, investors and other relevant stakeholders.
- Each item shows a sample topic code, item number and question. There are 19 topic questions and two overall questions; select one rating from 1 to 5 for each.
Questionnaire
101-1: Biodiversity reporting context (custom theme)
101-1-a | Disclosure of biodiversity context and operating-site background How important is it for the company to disclose the biodiversity context of its operating locations, site ecology, local species and ecosystems as a basis for impact assessment, so it can identify nature-related risks and respond to international TNFD and sustainable-supply-chain expectations?
101-1-b | Biodiversity policies, commitments and scope How important is it for the company to define its biodiversity policies and commitments, and clearly set the assessment boundary across its own operations, upstream supply chain and downstream product life cycle, so stakeholders can understand the scope of its biodiversity governance?
101-2: Biodiversity-related stakeholders (custom theme)
101-2-a | Stakeholder identification and engagement How important is it for the company to identify biodiversity-related stakeholders—including local communities, ecology experts, conservation groups, regulators and Indigenous Peoples—and establish consultation and participation processes to understand local ecological issues and reduce conflict risk?
101-2-b | Incorporating stakeholder concerns and views How important is it for the company to gather stakeholder views on biodiversity impacts, dependencies and conservation expectations, and incorporate them into material-topic and risk assessments as an input to materiality, in line with GRI 3’s consideration of stakeholders?
101-3: Biodiversity management approach (custom theme)
101-3-a | Management approach, roles and resources How important is it for the company to establish a dedicated biodiversity management approach, define organizational responsibilities, allocate resources and set internal review mechanisms to manage adverse impacts and implement conservation actions?
101-3-b | Targets, monitoring and corrective action How important is it for the company to set measurable biodiversity targets, monitor performance, take corrective action and disclose results to demonstrate its biodiversity governance to investors and customers?
101-4: Identifying biodiversity impacts (custom theme)
101-4-a | Significant impacts of products and services How important is it for the company to disclose how it identifies the products and services with the greatest biodiversity impacts, describes the nature and scale of those impacts, and distinguishes impacts from its own operations and value chain, to identify nature-related hotspots, prioritize risks and respond to Taiwan and international disclosure expectations?
101-4-b | Impacts of operational activities How important is it for the company to identify biodiversity impacts from its own activities—such as land development, mining, water withdrawal, waste discharge, noise or light pollution—distinguish direct and indirect impacts, and specify their location and timeframe to identify material topics and prioritize improvements?
101-4-c | Supply-chain impact assessment and boundary expansion How important is it for the company to assess potential biodiversity impacts from upstream suppliers and raw-material extraction, include the supply chain in its assessment boundary, and establish supplier biodiversity-risk screening to respond to customers’ nature-related supply-chain reviews?
101-5: Biodiversity impacts and dependencies (custom theme)
101-5-a | Organizational dependencies on ecosystems and biodiversity How important is it for the company to assess its operational and product dependencies on ecosystem services—such as pollination, water regulation and soil fertility—and identify financial and operational risks to business continuity from ecosystem degradation, supporting nature-related financial-risk management and TNFD reporting?
101-5-b | Significance of adverse biodiversity impacts How important is it for the company to assess the scale, scope, irremediable character and likelihood of identified adverse biodiversity impacts as evidence for GRI 3 material-topic decisions and to distinguish general issues from material biodiversity impacts?
101-5-c | Identifying and assessing positive impacts How important is it for the company to identify positive biodiversity outcomes from its operations and projects—such as habitat creation, species recovery and ecological corridors—and include them in the overall impact assessment to present biodiversity performance comprehensively?
101-6: Protected areas and threatened species (custom theme)
101-6-a | Impacts near protected and sensitive areas How important is it for the company to map whether its own sites and supplier locations are within or near protected or ecologically sensitive areas, assess potential impacts on protected-area ecology, and establish controls to reduce conservation violations and reputational risks?
101-6-b | Threatened and endemic species How important is it for the company to assess impacts of its operations and supply chain on IUCN Red List species, nationally protected species and local endemic species, and establish prevention and monitoring measures consistent with domestic wildlife-protection laws and international ESG reviews?
101-7: Ecosystem services (custom theme)
101-7-a | Critical ecosystem-service dependencies and value How important is it for the company to identify key ecosystem services on which it depends, assess how ecosystem degradation may affect operating costs, capacity and supply stability, and include ecosystem services in its corporate risk profile to strengthen long-term resilience?
101-7-b | Damage to ecosystem services from operations How important is it for the company to assess ecosystem-service degradation caused by its operations and supply chain—for example, soil erosion or reduced water retention—and include the impacts in its biodiversity materiality assessment to account for nature-related externalities?
101-8: Biodiversity mitigation and ecological restoration (custom theme)
101-8-a | Applying the mitigation hierarchy (avoid → minimize → restore → offset) How important is it for the company to apply the mitigation hierarchy, prioritize avoiding impacts, then minimize them, and use restoration and offsets afterward, while disclosing implementation at each stage as a response to significant biodiversity impacts?
101-8-b | Monitoring and disclosure of restoration and offset outcomes How important is it for the company to establish long-term monitoring for ecological restoration and habitat-offset projects, track species and habitat quality, and publish results demonstrating actual benefits and responding to investor and NGO concerns about greenwashing?
101-8-c | Biodiversity damage liabilities and financial provisions How important is it for the company to assess potential liabilities and financial costs from irreversible biodiversity damage, plan management and financial provisions, and identify nature-related contingent liabilities as part of corporate financial-risk management?
Overall GRI 3 material-topic questions
These questions cut across the custom biodiversity themes and support final prioritization.
GRI3-a | Overall materiality of biodiversity Considering the company’s operations, supply chain, stakeholder concerns and potential financial, reputational and regulatory risks, how important is biodiversity as an overall sustainability material topic for the company?
GRI3-b | Balancing biodiversity risks and opportunities How important is it for material-topic assessment to consider the combined weight of biodiversity-related risks—such as regulatory penalties, supply interruption and reputational harm—and opportunities, such as greener products, customer recognition and ecological innovation?
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