GBF Target 1

GRI 101-6; Adapted from SITES v2 Rating System for Sustainable Land Design and Development. GRI includes extent and specification of ecosystem type before and after conversion of (1) natural ecosystem and (2) conversion from one intensively used or modified ecosystem to another.

SASB EM-CM-160a.2

TNFD C1.1 Part of ecosystem use change: Extent of land/freshwater/ocean ecosystem use change (km2) by type of ecosystem and by type of business activity. For EN/HB/: Land-use change reported under the core global disclosure metric should distinguish land-use changes by the land use before the development started: brownfield sites, undeveloped land, farmland, wetland etc. For RE/RS: No further sector specific guidance, refer to the core global disclosure metric. An organisation may provide information additional to the IUCN Global Ecosystem Typology (GET) to define the type of ecosystem they refer to, such as regional or local classifications. For CM: In reporting ecosystem use change associated with quarrying, the extent of land/freshwater/ocean ecosystem use change (km2) should cover the gross area disturbed, as well as the gross area reclaimed in the reporting period. Values should be broken down by area disturbed in each phase as follows: • Pre-disturbance; • Clearance; • Extraction, development and production; • Quarry closure; and • Post-closure project phases, including rehabilitation or reclamation, while the land remains in the organisation’s value chain. An organisation may provide information additional to the IUCN Global Ecosystem Typology (GET) to define the type of ecosystem they refer to, such as regional or local classifications. Organisations should refer to other relevant TNFD sector guidance for ecosystem use change downstream, in particular the engineering, construction and real estate guidance.