摘要：This article assesses 101 randomly selected companies for their biodiversity-related reportingof environmental performance indicators to meet the Global Reporting Initiative (GRI) G3.1guideline requirement. To evaluate the reporting of environment performance indicatorsrelated to biodiversity, a 1–5 rating scale was developed where 5 ranked the highest. Themaximum rating of 5 was obtained by 13% of the reporting companies. According to the GRIG3.1 guideline, environmental performance indicator number 12 (EN12) requests the companies to describe the ‘significant impacts of their activities, products, and services onbiodiversity in protected areas and areas of high biodiversity value outside protectedareas’. Most of the sampled companies (82%) reported this indicator. Environmental performance indicator number 15 (EN15) requests the companies to disclose the ‘number of IUCNRed List species and national conservation list species with habitats in areas affected byoperations, by level of extinction risk’. This was the least-reported indicator by the surveyedcompanies (25%). Reporting of environmental performance indicators related to biodiversity,and initiatives based on GRI guidelines have been adopted with varying degrees of successby business organizations, but efforts are still required to understand the returns from theinitiatives undertaken and reporting the returns earned.
