Zum Kern der Offenlegung springen
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Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt
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GRI 304: Biodiversity·Disclosure GRI 304-1
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.
Rechtsstatus
GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026. This page is retained only to support the review of reporting published before that date and must not be used to prepare current GRI reporting.
Veröffentlichter Steckbrief
Zuletzt geprüft am 2026-08-03
Geprüft von
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt
Standard
GRI 304: Biodiversity
Disclosure GRI 304-1 · 2016
Zuletzt geprüft
2026-08-03
LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt
Für diese Offenlegung
Kern der Offenlegung
Disclosure 304-1 required an organization to report information for each operational site owned, leased or managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. For each applicable site, the organization was required to report its geographic location; any subsurface or underground land owned, leased or managed; its position in relation to the relevant area; the type of operation; the site’s size in square kilometres or another appropriate unit; the biodiversity value by ecosystem type; and the biodiversity value by protected-status listing.
The Guidance also recommended including sites for which future operations had been formally announced.
Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.
Bevor Sie beginnen
Bevor Sie beginnen
Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.
Vorbereitung
Wichtige vorzubereitende Angaben
| Vorbereitungsfeld | Was zu erfassen ist | Nachweishinweis | Verantwortlich |
|---|---|---|---|
| Applicable operational site | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting applicable operational site. | Biodiversity / Operations / Sustainability Reporting |
| Geographic location | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting geographic location. | Biodiversity / Operations / Sustainability Reporting |
| Subsurface or underground land | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting subsurface or underground land. | Biodiversity / Operations / Sustainability Reporting |
| Position in relation to the biodiversity area | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting position in relation to the biodiversity area. | Biodiversity / Operations / Sustainability Reporting |
| Type of operation | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting type of operation. | Biodiversity / Operations / Sustainability Reporting |
| Site size | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting site size. | Biodiversity / Operations / Sustainability Reporting |
| Biodiversity value by ecosystem type | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting biodiversity value by ecosystem type. | Biodiversity / Operations / Sustainability Reporting |
| Biodiversity value by protected-status listing | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting biodiversity value by protected-status listing. | Biodiversity / Operations / Sustainability Reporting |
＋ Teilelemente von GRI 304-1 anzeigen (LRA-Arbeitscheckliste)
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
So bereiten Sie es vor
Disclosure 304-1 required an organization to report information for each operational site owned, leased or managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. For each applicable site, the organization was required to report its geographic location; any subsurface or underground land owned, leased or managed; its position in relation to the relevant area; the type of operation; the site’s size in square kilometres or another appropriate unit; the biodiversity value by ecosystem type; and the biodiversity value by protected-status listing.
Collect and reconcile the records for: Applicable operational site; Geographic location; Subsurface or underground land; Position in relation to the biodiversity area; Type of operation; Site size; Biodiversity value by ecosystem type; Biodiversity value by protected-status listing.
Apply Disclosure 304-1 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.
Daten anfordern
Request the disclosure evidence
Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.
Provide the reporting-period records and reconciliations for Disclosure 304-1: Applicable operational site; Geographic location; Subsurface or underground land; Position in relation to the biodiversity area; Type of operation; Site size; Biodiversity value by ecosystem type; Biodiversity value by protected-status listing. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Bessere Anfrage
Provide the reporting-period records and reconciliations for Disclosure 304-1: Applicable operational site; Geographic location; Subsurface or underground land; Position in relation to the biodiversity area; Type of operation; Site size; Biodiversity value by ecosystem type; Biodiversity value by protected-status listing. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Offenlegung entwerfen
Notizen, die aus Daten eine Offenlegung machen
LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.
Methodenhinweis
The Guidance also recommended including sites for which future operations had been formally announced.
Kontexthinweis
Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.
Download-Center
Werkzeuge & Formulare zur Vorbereitung
Professionelle Vorbereitungswerkzeuge für GRI 304-1 — kostenlos mit einer LRA Community-Mitgliedschaft. Einmal registrieren (kostenlos) und alle Downloads sind frei — zusammen mit der Disclosure-Bibliothek, den Vorlagen und dem LRA KI-Assistenten.
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Prüfungsbereitschaft
Prüfen Sie zu jeder Aussage die Nachweise
| Aussage | Risiko | Zu prüfende Nachweise |
|---|---|---|
| Applicable operational site is reported accurately and completely. | The response omits, misclassifies or overstates applicable operational site. | Approved source records, calculation files and review evidence supporting applicable operational site. |
| Geographic location is reported accurately and completely. | The response omits, misclassifies or overstates geographic location. | Approved source records, calculation files and review evidence supporting geographic location. |
| Subsurface or underground land is reported accurately and completely. | The response omits, misclassifies or overstates subsurface or underground land. | Approved source records, calculation files and review evidence supporting subsurface or underground land. |
| Position in relation to the biodiversity area is reported accurately and completely. | The response omits, misclassifies or overstates position in relation to the biodiversity area. | Approved source records, calculation files and review evidence supporting position in relation to the biodiversity area. |
| Type of operation is reported accurately and completely. | The response omits, misclassifies or overstates type of operation. | Approved source records, calculation files and review evidence supporting type of operation. |
| Site size is reported accurately and completely. | The response omits, misclassifies or overstates site size. | Approved source records, calculation files and review evidence supporting site size. |
| Biodiversity value by ecosystem type is reported accurately and completely. | The response omits, misclassifies or overstates biodiversity value by ecosystem type. | Approved source records, calculation files and review evidence supporting biodiversity value by ecosystem type. |
| Biodiversity value by protected-status listing is reported accurately and completely. | The response omits, misclassifies or overstates biodiversity value by protected-status listing. | Approved source records, calculation files and review evidence supporting biodiversity value by protected-status listing. |
Vorzubereitendes Nachweispaket
Häufige Lücken in der Berichterstattung
Using internal or approximate wording in place of the defined GRI terms.
Changing the required reporting population or denominator without explanation.
Treating GRI recommendations or LRA preparation controls as mandatory disclosure requirements.
Leaving a reported field unsupported by traceable source evidence and review records.
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Ausprobieren
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Welche Daten muss ich erheben?
Welche Fehler sollte ich vermeiden?
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Verweise auf das Rahmenwerk
Einschlägige GRI-Anforderungen und verwandte Offenlegungen
Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.
GRI
GRI 304-1
innerhalb von GRI 304: Biodiversity
Verwandtes & Entdecken
Significant impacts of activities, products and services on biodiversity → KarteHabitats protected or restored → KarteIUCN Red List species and national conservation list species with habitats in areas affected by operations → Karte
Alle Offenlegungen durchsuchen →
Mehr in GRI 304 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →
Tiefer einsteigen · GRI 304-1
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Wie diese Bibliothek entsteht
312 veröffentlichte Berichte indexiert
63.171 Seiten mit seitengenauen Fundstellen
272 von Praktikern erstellte Disclosure-Karten
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