Nature-related work starts with where an activity takes place. Water use, land occupation, and material origins connect to different environments. Link locations to activities first, then decide which dependencies and impacts warrant deeper assessment.
When to begin
Organizations receiving nature-related questionnaires, preparing disclosures, or reviewing site and material risks may start with priority sites or materials. The purpose determines the needed evidence, which may range from desk screening to specialist field surveys; define intended use first.
Common information gaps
A trader’s address may not identify the origin of a raw material, and landscaped area inside a plant does not represent its overall nature impact. Record year, location precision, and source; distinguish measured records, external information, and estimates. Do not treat blank fields as zero.
Using GRI 101 and TNFD
GRI 101: Biodiversity 2024 became effective on 1 January 2026 and replaced GRI 304. Organizations using GRI with biodiversity as a material topic should connect GRI 3 topic management with relevant impact disclosures. This does not require every organization to prepare a separate report.
TNFD addresses nature dependencies, impacts, risks, and opportunities. Its LEAP approach guides locating interfaces, evaluating dependencies and impacts, assessing risks and opportunities, and preparing responses. A dependency describes the natural functions a business needs; an impact describes a change caused by activity; risk describes how those relationships may affect the organization. Keep the concepts distinct.
Suggested assessment stages
- Confirm questionnaire or disclosure purpose; list sites, activities, water use and discharge, and important material origins.
- Link location information to dependencies and impacts; identify uncertainties and needs for specialist follow-up.
- Prioritize deeper assessment based on business connection and evidence; assign actions, owners, and monitoring.
- Map applicable disclosure requirements separately, prepare an evidence index and draft, and have the organization confirm decisions and public wording.
Information and possible outputs
Prepare site maps, activities, water records, land-use changes, materials and origins, existing studies, policies, and customer requests. Possible outputs include a site register, preliminary assessment file, gap list, management indicators, and disclosure crosswalk. Ecological field surveys and environmental impact assessment require separate scope.
Site count, traceability depth, map-data licensing, and seasonal surveys affect timing. Estimate desk review, supplier follow-up, specialist work, and external assurance separately so information screening is not mistaken for field evidence.
Frequently asked questions
Can a carbon inventory replace a nature assessment?
Some activity data can be shared, but total emissions do not describe site habitats, water resources, or ecological condition. Add location and activity relationships.
Can older GRI 304 information still be used?
Keep evidence with traceable sources, then compare management, location, drivers, and ecosystem information with GRI 101 to identify gaps.
Does TNFD provide certification?
TNFD is a risk-assessment and disclosure framework, not a certification scheme. Check legal duties separately for the applicable jurisdiction and contract.
Does tree planting prove biodiversity improvement?
It may document an activity. Demonstrating ecological improvement also requires a link to significant impacts, baseline conditions, management, and monitoring evidence.