Table 3

Mapping of selected biodiversity indicators (AITT-based)

RelevanceMapping instances
TNFD’s LEAP (locate, evaluate, assess and prepare) approachThe identified indicators enable organizations to locate sensitive areas, evaluate biodiversity dependencies and assess risks and opportunities according to TNFD guidelines
GRI 304 (GRI-biodiversity) 304–1: operational sites in or near biodiversity-rich areasThe indicators directly fulfill disclosure requirements by identifying operational sites near critical habitats and noting the presence of key species
304–3: protected or restored habitatsThe indicators track the progress of habitat restoration projects for annual sustainability reporting, with measurable trends over time

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