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 304-4
IUCN Red List species and national conservation list species with habitats in areas affected by operations
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GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026.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 304-4 · 2016
Zuletzt geprüft
2026-08-03
LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt
Für diese Offenlegung
Kern der Offenlegung
Disclosure 304-4 required an organization to report the total number of IUCN Red List species and national conservation-list species whose habitats occurred in areas affected by the organization’s operations, broken down by the following extinction-risk categories: Critically Endangered, Endangered, Vulnerable, Near Threatened and Least Concern.
A single combined species total was not sufficient without the required category breakdown. When compiling the disclosure, the organization was recommended to compare the IUCN Red List and national conservation lists with the species identified in planning documentation and monitoring records.
The organization should document the affected areas assessed, the versions and dates of the conservation lists used, the treatment of species appearing in more than one list or at more than one site, and the evidence linking each species’ habitat to an area affected by operations. These methodological details support the disclosure but are not additional requirements of GRI 304-4.
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 |
|---|---|---|---|
| Affected-area species population | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting affected-area species population. | Biodiversity / Operations / Sustainability Reporting |
| Critically Endangered species | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting critically endangered species. | Biodiversity / Operations / Sustainability Reporting |
| Endangered species | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting endangered species. | Biodiversity / Operations / Sustainability Reporting |
| Vulnerable species | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting vulnerable species. | Biodiversity / Operations / Sustainability Reporting |
| Near Threatened species | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting near threatened species. | Biodiversity / Operations / Sustainability Reporting |
| Least Concern species | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting least concern species. | Biodiversity / Operations / Sustainability Reporting |
| Conservation-list versions and dates | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting conservation-list versions and dates. | Biodiversity / Operations / Sustainability Reporting |
＋ Teilelemente von GRI 304-4 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.
So bereiten Sie es vor
Disclosure 304-4 required an organization to report the total number of IUCN Red List species and national conservation-list species whose habitats occurred in areas affected by the organization’s operations, broken down by the following extinction-risk categories: Critically Endangered, Endangered, Vulnerable, Near Threatened and Least Concern.
Collect and reconcile the records for: Affected-area species population; Critically Endangered species; Endangered species; Vulnerable species; Near Threatened species; Least Concern species; Conservation-list versions and dates.
Apply Disclosure 304-4 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 304-4: Affected-area species population; Critically Endangered species; Endangered species; Vulnerable species; Near Threatened species; Least Concern species; Conservation-list versions and dates. 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 304-4: Affected-area species population; Critically Endangered species; Endangered species; Vulnerable species; Near Threatened species; Least Concern species; Conservation-list versions and dates. 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 organization should document the affected areas assessed, the versions and dates of the conservation lists used, the treatment of species appearing in more than one list or at more than one site, and the evidence linking each species’ habitat to an area affected by operations. These methodological details support the disclosure but are not additional requirements of GRI 304-4.
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
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Prüfungsbereitschaft
Prüfen Sie zu jeder Aussage die Nachweise
| Aussage | Risiko | Zu prüfende Nachweise |
|---|---|---|
| Affected-area species population is reported accurately and completely. | The response omits, misclassifies or overstates affected-area species population. | Approved source records, calculation files and review evidence supporting affected-area species population. |
| Critically Endangered species is reported accurately and completely. | The response omits, misclassifies or overstates critically endangered species. | Approved source records, calculation files and review evidence supporting critically endangered species. |
| Endangered species is reported accurately and completely. | The response omits, misclassifies or overstates endangered species. | Approved source records, calculation files and review evidence supporting endangered species. |
| Vulnerable species is reported accurately and completely. | The response omits, misclassifies or overstates vulnerable species. | Approved source records, calculation files and review evidence supporting vulnerable species. |
| Near Threatened species is reported accurately and completely. | The response omits, misclassifies or overstates near threatened species. | Approved source records, calculation files and review evidence supporting near threatened species. |
| Least Concern species is reported accurately and completely. | The response omits, misclassifies or overstates least concern species. | Approved source records, calculation files and review evidence supporting least concern species. |
| Conservation-list versions and dates is reported accurately and completely. | The response omits, misclassifies or overstates conservation-list versions and dates. | Approved source records, calculation files and review evidence supporting conservation-list versions and dates. |
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 304-4 vor?
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 304-4
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 → KarteHabitats protected or restored → Karte
Alle Offenlegungen durchsuchen →
Mehr in GRI 304 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →
Tiefer einsteigen · GRI 304-4
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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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