Biodiversity Disclosure Intent Taxonomy

1. Purpose

This section defines the Biodiversity Disclosure Intent (CDI) taxonomy for biodiversity-related sustainability disclosures.

The Biodiversity taxonomy enumerates a stable set of disclosure intents that capture the semantic meaning of commonly requested biodiversity-related information across sustainability reporting frameworks.

The taxonomy:

  • is independent of any reporting standard or regulation,
  • does not prescribe disclosure obligations,
  • does not assert ecological impact, significance, or performance,
  • is intended to be reused across frameworks via Canonical Mapping Packs (CMPs).

Biodiversity CDIs describe organisational interaction with natural systems, not ecological outcomes, risk assessments, or regulatory classifications.

2. Taxonomy Structure

Biodiversity disclosure intents are grouped into the following logical domains:

  1. Areas of Interaction
  2. Type of Interaction
  3. Dependencies on Natural Systems
  4. Management & Governance
  5. Assessment & Monitoring Processes
  6. Change Over Time

Each disclosure intent:

  • has a unique identifier,
  • represents a single semantic concept,
  • may be narrative, quantitative, or hybrid,
  • may reference one or more canonical data elements.

3. Biodiversity Disclosure Intents

3.1 Areas of Interaction

CDI-BIOD-01
Presence of operations in or near natural areas

The presence of organisational operations located in or near natural or semi-natural areas.

CDI-BIOD-02
Operational land use footprint

The extent or description of land occupied or used for organisational operations.

CDI-BIOD-03
Operational activities in biodiversity-sensitive contexts

The occurrence of operational activities in contexts considered sensitive for biodiversity.

3.2 Type of Interaction

CDI-BIOD-04
Land use or land transformation activities

Organisational activities involving land use, land conversion, or land transformation.

CDI-BIOD-05
Resource extraction or harvesting activities

Organisational activities involving the extraction or harvesting of natural resources.

CDI-BIOD-06
Physical disturbance or alteration of natural environments

Activities that physically disturb or alter natural environments as part of operations.

3.3 Dependencies on Natural Systems

CDI-BIOD-07
Dependency on ecosystem services

Organisational dependency on ecosystem services such as water provision, soil quality, or pollination.

CDI-BIOD-08
Dependency on natural habitats or ecosystems

Reliance on the continued availability of natural habitats or ecosystems for operations.

CDI-BIOD-09
Dependency on biodiversity-related natural resources

Dependency on biological or biodiversity-related natural resources for operational continuity.

3.4 Management & Governance

CDI-BIOD-10
Existence of biodiversity-related policies or commitments

The existence of organisational policies or commitments addressing biodiversity-related matters.

CDI-BIOD-11
Organisational responsibility for biodiversity management

The assignment of roles or responsibilities for managing biodiversity-related interactions.

CDI-BIOD-12
Integration of biodiversity considerations into operational planning

How biodiversity considerations are incorporated into operational planning or decision-making.

3.5 Assessment & Monitoring Processes

CDI-BIOD-13
Processes for identifying biodiversity interactions

Processes used to identify interactions between organisational activities and biodiversity.

CDI-BIOD-14
Processes for monitoring biodiversity-related interactions

Processes used to monitor or track biodiversity-related interactions over time.

CDI-BIOD-15
Use of external guidance or frameworks for biodiversity assessment

Reference to external guidance, frameworks, or methodologies used to inform biodiversity-related assessments.

3.6 Change Over Time

CDI-BIOD-16
Changes in areas of biodiversity interaction

Changes in the location, extent, or nature of organisational interactions with biodiversity over time.

CDI-BIOD-17
Changes in biodiversity-related dependencies

Changes in organisational dependencies on biodiversity or ecosystem services compared to a prior period.

CDI-BIOD-18
Changes in biodiversity management approaches

Changes in policies, practices, or processes related to biodiversity management over time.

4. Taxonomy Characteristics

  • Biodiversity CDIs are distinct from climate, pollution, water, and waste CDIs.
  • Biodiversity CDIs focus on interaction and dependency, not ecological impact or risk.
  • Each CDI may map to multiple framework requirements via CMPs.
  • Framework-specific interpretation is handled exclusively through CMPs.
  • Deprecated CDIs remain referenceable for historical disclosures.

5. Summary

The CDI v1 Biodiversity Taxonomy defines a stable semantic vocabulary for expressing biodiversity-related disclosure meaning across sustainability reporting frameworks.

By separating organisational interaction and dependency from ecological impact, performance, and regulatory interpretation, the taxonomy enables consistent data modelling, reuse, and transparent cross-framework mapping without embedding judgement or scientific assessment.

Biodiversity Taxonomy Version: v1.0.0

Biodiversity CDI v1 Status

The Biodiversity Disclosure Intent taxonomy defined in this document is frozen as CDI v1.

No new Biodiversity CDIs will be added to v1.
Future extensions will require a new major version.

Status: Frozen
Effective version: CDI v1

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