Zum Kern der Offenlegung springen
RK
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
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GRI 304: Biodiversity·Disclosure GRI 304-3
Habitats protected or restored
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GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026.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 304-3 · 2016
Zuletzt geprüft
2026-08-03
LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt
Für diese Offenlegung
Kern der Offenlegung
Disclosure 304-3 required an organization to report the size and location of all habitat areas it protected or restored and to state whether the success of each restoration measure was or is approved by independent external professionals.
The organization was also required to report whether it had partnerships with third parties to protect or restore habitat areas distinct from those where the organization itself oversaw and implemented the measures; the status of each area based on its condition at the close of the reporting period; and the standards, methodologies and assumptions used.
The disclosure covered areas where remediation had been completed or where the area was actively protected. Areas where operations continued could also be included if they met the applicable definitions of an area protected or an area restored. Where relevant, the information should have been aligned with regulatory or licence requirements for habitat protection or restoration.
The six preparation fields on this page are an LRA operational decomposition of the four requirements in Disclosure 304-3 and are not six separate GRI requirements.
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 |
|---|---|---|---|
| Protected or restored habitat 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 protected or restored habitat area. | Biodiversity / Operations / Sustainability Reporting |
| Size and 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 size and location. | Biodiversity / Operations / Sustainability Reporting |
| Independent external approval | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting independent external approval. | Biodiversity / Operations / Sustainability Reporting |
| Third-party partnership | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting third-party partnership. | Biodiversity / Operations / Sustainability Reporting |
| Condition at reporting-period close | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting condition at reporting-period close. | Biodiversity / Operations / Sustainability Reporting |
| Standards, methodologies and assumptions | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting standards, methodologies and assumptions. | Biodiversity / Operations / Sustainability Reporting |
＋ Teilelemente von GRI 304-3 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.
So bereiten Sie es vor
Disclosure 304-3 required an organization to report the size and location of all habitat areas it protected or restored and to state whether the success of each restoration measure was or is approved by independent external professionals.
Collect and reconcile the records for: Protected or restored habitat area; Size and location; Independent external approval; Third-party partnership; Condition at reporting-period close; Standards, methodologies and assumptions.
Apply Disclosure 304-3 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 304-3: Protected or restored habitat area; Size and location; Independent external approval; Third-party partnership; Condition at reporting-period close; Standards, methodologies and assumptions. 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 304-3: Protected or restored habitat area; Size and location; Independent external approval; Third-party partnership; Condition at reporting-period close; Standards, methodologies and assumptions. 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 six preparation fields on this page are an LRA operational decomposition of the four requirements in Disclosure 304-3 and are not six separate GRI requirements.
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 304-3 — 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 |
|---|---|---|
| Protected or restored habitat area is reported accurately and completely. | The response omits, misclassifies or overstates protected or restored habitat area. | Approved source records, calculation files and review evidence supporting protected or restored habitat area. |
| Size and location is reported accurately and completely. | The response omits, misclassifies or overstates size and location. | Approved source records, calculation files and review evidence supporting size and location. |
| Independent external approval is reported accurately and completely. | The response omits, misclassifies or overstates independent external approval. | Approved source records, calculation files and review evidence supporting independent external approval. |
| Third-party partnership is reported accurately and completely. | The response omits, misclassifies or overstates third-party partnership. | Approved source records, calculation files and review evidence supporting third-party partnership. |
| Condition at reporting-period close is reported accurately and completely. | The response omits, misclassifies or overstates condition at reporting-period close. | Approved source records, calculation files and review evidence supporting condition at reporting-period close. |
| Standards, methodologies and assumptions is reported accurately and completely. | The response omits, misclassifies or overstates standards, methodologies and assumptions. | Approved source records, calculation files and review evidence supporting standards, methodologies and assumptions. |
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
Wie bereite ich GRI 304-3 vor?
Welche Daten muss ich erheben?
Welche Fehler sollte ich vermeiden?
2 kostenlose Antworten
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 304-3
innerhalb von GRI 304: Biodiversity
Verwandtes & Entdecken
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas → KarteSignificant impacts of activities, products and services on biodiversity → 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 304-3
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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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