Reporting on KBAs as part of the company’s environmental performance

11. Reporting on KBAs as part of the company’s environmental performance

KBAs can inform and support reporting in accordance with the Global Reporting Initiative, in particular GRI 304 on Biodiversity (one of the topic-specific Standards in the 300 series - Environmental topics).


How can the World Database of Key Biodiversity AreasTM help? Comparing a map of the company’s projects and conservation initiatives against the distribution of KBAs is the basis for a more powerful report on biodiversity. In particular:

  • Disclosure 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas: The reporting organisation could highlight whichoperational sites are in or adjacent to KBAs.

  • Disclosure 304-2 Significant impacts of activities, products, and services on biodiversity: The reportingorganisation could organise its narrative about its impacts by type of areas, highlighting when these impacts occur in KBAs.

  • Disclosure 304-3 Habitats protected or restored:The reporting organisation could highlight which of the habitats protected or restored are in KBAs.


More about this guideline

Business is increasingly interested in valuing and measuring its impacts and dependencies on nature, in part as a way of managing reputational risk. In addition, some countries now require companies to include such information in their corporate reports. For example, in France, certain companies are required to report on their commitment to biodiversity conservation. However, business has found the documentation and methodology difficult to understand.

The IUCN French Committee prepared a study to help companies improve their biodiversity reporting methodologies, and this guidance could be applied to other countries, legal contexts, and industry sectors.

It is important to prioritise outcomes indicators rather than just processes, especially where the business has made biodiversity-specific commitments. For example, the report could include reference to the sites in a portfolio achieving No Net Loss or Net Gain targets, rather than number of sites with Biodiversity Action Plans or restoration plans. 

References and Resources

IUCN French Committee 2014. Corporate biodiversity reporting and indicators. Situation analysis and recommendations. Paris, France