Disclosure focus
This disclosure asks an organisation to explain the habitats it has protected or restored, and to show the scale of that work in a way that is meaningful and comparable. In practice, the focus is on what has actually been done for habitats, not just on policies, intentions, or isolated projects. The organisation should be clear about the habitats involved and the nature of the protection or restoration activity.
The practical emphasis is on coverage and relevance: whether the work applies across the organisation’s operations, specific sites, or selected locations, and how significant those areas are. A useful explanation should help a reader understand whether the reported activity is limited to a few flagship sites or reflects broader action across the business, while staying consistent with the organisation’s own reporting boundary and approach.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 304-3 sub-elements (LRA working checklist)
Check whether any outside partners are involved in protecting or restoring habitat areas that are separate from the sites the organisation itself has managed.
Record where each protected or restored habitat area is located.
Record the area size for every protected or restored habitat site.
Set out the standards, methods, and assumptions used.
State the condition-based status of each area at the end of the reporting period.
Confirm whether an independent external professional has approved, or is approving, the success of the restoration action.
How to prepare it
1Set the reporting boundary first: decide which habitat areas you will include in this disclosure, and make sure the same boundary is used for every figure and statement that follows.
2Define what each area counts as in your records. Separate sites you directly managed for protection or recovery from sites covered through arrangements with outside parties, so the reporting basis is clear.
3Gather the supporting material for each included area. You will need the area size, the site location, the current condition at period end, and any proof that an independent external specialist has reviewed the recovery outcome where that applies.
4Compile the disclosure in a way that matches the data points. Provide the numeric area total, the location details, the yes/no responses on external review and third-party partnerships, the end-of-period condition for each area, and the methods, standards, and assumptions used.
5Record any exclusions, boundary changes, or special treatment of sites so a reader can see why an area is included or left out and how the figures were built.
6Check the final draft against the source material and your evidence pack. Confirm that every required item is covered, the wording is consistent with the underlying records, and nothing has been added, omitted, or described differently from the official basis.
Request the data
Request habitat protection and restoration evidence from EHS / site teams
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What habitat areas did we protect or restore in the reporting period, where are they, what is their current condition, and what supporting evidence shows how the work was assessed and recorded?
Use your organisation’s own site, land, nature, ecology, remediation, or restoration terms first, then map them to this disclosure. Keep the request in the language the operational owner already uses, and only translate into the reporting label after you have the source records.
Weak request
Please send the GRI 304-3 data for habitats protected or restored, including all required disclosures and evidence.
Why it fails: It uses framework language instead of the owner’s operational terms, gives no boundary or period, and does not tell the team what source records or fields to pull. It is too vague to produce a usable table.
Better request
Please send the site and ecology records for [reporting period] covering any areas we protected, restored, or managed for habitat value within [boundary]. For each area, include size, location, end-of-period condition, whether an independent external specialist reviewed the outcome, whether any third-party partner was involved, and the method and assumptions used to assess it. Please attach the source files or links.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Explain how you defined the habitat areas included, how you measured their size, which locations you counted, what rules you used to judge end-of-period condition, and which standards, methods and assumptions underpinned the figures.
Context note
Set out what the numbers show about the scale and spread of habitat work, the condition of the areas at the reporting date, whether outside specialists reviewed restoration outcomes, and whether any work was delivered with third parties on separate sites.
Fluctuation statement
If the figures changed materially, describe whether that was driven by new areas being added, work being completed or reversed, changes in site condition, differences in partner involvement, or the timing of external review.
Content index entry
GRI 304-3 Habitats protected or restored — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 304-3 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner for the data chase
The request goes to the sustainability team in framework language, instead of the land, estates, project, or ecology owner who actually holds the site records.
Scope left vague
Teams pull in every habitat activity they can find because no one has fixed which sites, projects, or partnerships belong in the dataset.
No cut-off date agreed
Records are gathered from different months because nobody has tied the collection to the reporting period end and the site condition at that point in time.
Mixed counting basis
Some entries are logged by area size, others by project count or site count, so the same habitat work is not captured on one consistent basis.
Source labels stripped out
The original file names, map references, survey IDs, or approval notes are lost when data is copied into a tracker, making later checking difficult.
Separate populations merged
Directly managed habitat work is blended with third-party partnership activity, even though those two sets of records need to stay distinct.
Evidence details not captured
The team keeps the headline figures but drops the supporting metadata, such as who prepared the record, when it was created, and which version was used.
No review trail
Figures are passed on without a named sign-off, so nobody can show who checked the numbers, the location list, the status notes, or the method used.
Where judgement is often needed
Set the boundary when sites move in or out of the group
Decide whether to include areas added through acquisitions or removed through disposals based on the reporting cut-off, then explain the rule you used and any restatements or exclusions.
Translate local habitat labels into one internal map
Where country or site teams use different habitat categories, align them to a single company-wide description for the report and note any local definitions that were merged or simplified.
Handle shared or overlapping areas consistently
For land at the edge of your operational control or shared with others, state whether you counted the full area, only the portion you manage, or excluded it, and explain the basis.
Choose the status date for each area and apply it consistently
Use one clear point-in-time view for the condition of each area at period end, and disclose if any areas were assessed earlier or later because the final condition was not yet settled.
Separate measured figures from estimates
If some area sizes or locations come from surveys while others are modelled or approximated, identify which figures are measured and which are estimated, and explain the method behind the estimates.
Decide how to treat restoration that is not yet complete
State whether partially restored land is shown as protected, restored, or in progress, and explain the rule used so readers can see how unfinished work was classified.
Explain how external sign-off is used
If independent specialists reviewed the outcome of a restoration effort, say whether that review covered all areas or only some, and describe the scope of their approval in plain terms.
Distinguish your own work from third-party partnerships
Where another party helped protect or restore habitat outside your direct delivery, make clear whether those areas sit in the partnership line or the core operational line, and describe the split.
Round area figures without obscuring the total
Apply one rounding approach across the disclosure, check that rounded subtotals still reconcile to the overall figure, and explain the rounding basis if it affects the presentation.
Aggregate location detail where disclosure could identify sensitive sites
If exact coordinates or site names could create privacy or security issues, group locations to a broader level that still shows where the areas are, and say how the aggregation was done.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Water utilities
*Synthetic example for illustration only.* During the year, we reported on **1,250 ha** of habitat that we either protected or helped recover, all in **river catchments in northern England and south Wales**. For each site, we noted the condition at period end, and the recovery work was **externally reviewed and accepted by independent specialists**; we also worked with **third parties on 430 ha** of additional habitat outside the areas where we directly carried out the measures. - Site status at year-end: **780 ha** were stable or improving, **320 ha** were fully restored, and **150 ha** still needed follow-up work. - Our approach used **site surveys, baseline ecological mapping, and agreed restoration plans**; the figures are based on area records held by the project teams and rounded to the nearest hectare.
Illustrative only: shows how to describe the area covered, where it sits, end-of-period condition, external sign-off, partner involvement beyond directly managed sites, and the methods used.
Illustrative (synthetic) example — Food manufacturing
*Synthetic example for illustration only.* We disclosed **860 ha** of habitat protection and restoration work across **coastal wetlands in eastern Scotland and upland peatland in Cumbria**. The restoration outcomes were **checked and approved by independent external professionals**, and we also had **partnerships with local conservation bodies covering 210 ha** of habitat away from the places where we directly delivered the work. - End-of-period condition: **510 ha** were in good or improving condition, **220 ha** were partially recovered, and **130 ha** were still under active repair. - We used **project boundary maps, field inspections, and agreed ecological assumptions** to compile the figures; all areas are shown in hectares and rounded to whole numbers.
Illustrative only: shows a second plausible reporter with different locations and figures, while still covering area, geography, external review, partner activity, year-end status, and the basis for the numbers.
Company reports
How companies report GRI 304-3
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Companhia Paranaense de Energia - COPEL
Electric Utilities / IPP / Energy Traders · Brazil · 2024
Companhia Paranaense de Energia - COPEL's Integrated Report 2024 provides a numeric value related to areas of high biodiversity value located outside environmental protection areas, specifically mentioned on page 313. The report also references protected areas and priority conservation areas such as the Atlantic Forest Biodiversity on page 288, and details on operational sites and species affected by operations appear on pages 291 and 294. However, there is no clear narrative or methodological explanation provided for these data points, as several narrative items are not found or remain unclear in the report.
Firstsource Solutions Limited
Professional Services · India · 2025
Firstsource Solutions Limited’s ESG Report FY 2024-25 includes a numeric assurance statement on page 204 and references to IUCN Red List species and national conservation list species with habitats in areas on page 213. The report also contains various narrative elements related to governance and social topics, such as the mention of an Independent Director on page 247. However, specific narrative items (b) and (c) are not found, and narrative item (d) remains unclear due to lack of quotable evidence in the report.
Port of Melbourne
Water Transportation — Ports and Services · Australia · 2025
Port of Melbourne’s 2025 Sustainability Report provides numeric data on habitat protection, reporting 1,248 hectares of habitat protected overall and 663 hectares protected on-site (p.59). The report also includes narrative disclosures on environmental standards and energy consumption aligned with GRI 300 and 302 standards (p.64), as well as occupational health and safety data, including lost time injuries defined under Australian Standards (p.68). However, some narrative items related to the disclosure are not found in the report, indicating gaps in certain expected details.
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Check your understanding
Scenarios to work through
A site team has finished work on two habitat areas this year: one wetland of 12.5 hectares and one woodland edge of 3.0 hectares. The reporting pack also notes that the wetland is in Kent and the woodland edge is in Cumbria.
QHave we captured the area size and location for each habitat area in a way that can be traced back to the underlying records?
Reveal model answer →Hide answer ↑Yes. The disclosure needs the size of every habitat area that was protected or restored, together with where each one is located. In this case, both areas are listed separately with their own measurements and locations, so the information is complete at item level and can be checked against site records.
Why this matters · Keep the area and place details together for each habitat area, not as one combined summary.
A restoration project was signed off internally, but the only external input was a contractor who carried out the planting work. No independent specialist has reviewed whether the habitat recovery has been successful.
QCan we say the restoration outcome was checked by an outside professional?
Reveal model answer →Hide answer ↑No. An outside professional needs to have independently assessed the success of the restoration measure. A contractor who delivered the work is not the same as an independent reviewer, so this point should be marked as not supported unless there is evidence of a separate external professional assessment.
Why this matters · Only count an external check when the reviewer is independent from the work being assessed.
The organisation restored 8.0 hectares on land it manages directly and also supports a local conservation group that is restoring 5.0 hectares on a separate site. The two projects are in different locations and use different delivery teams.
QDo we need to show that there is a partnership with a third party for the separate site, and keep it distinct from the organisation-led work?
Reveal model answer →Hide answer ↑Yes. If there is a third-party partnership for habitat work that is separate from the areas the organisation itself has overseen and carried out, that relationship should be identified. The 5.0-hectare project should be treated as distinct from the 8.0-hectare organisation-led project, rather than merged into one figure.
Why this matters · Separate your own delivery from partnered delivery when the work is not the same project.
At year-end, one restored meadow is fully established, one woodland strip is still being monitored, and one riverbank area has been paused after flood damage. The team has used its own ecological scoring method, but the method note is missing from the draft.
QHave we described the year-end condition of each area and explained the approach used to judge that condition?
Reveal model answer →Hide answer ↑Not yet. The disclosure needs the condition of each area at the reporting date, plus the standards, methods, and assumptions used to reach that view. The draft should state the status of the meadow, woodland strip, and riverbank separately, and it should also explain the basis for the assessment so the reader can understand how the status was determined.
Why this matters · Report the end-of-period condition for each area and explain the method behind that judgement.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas → Guide ✓Significant impacts of activities, products and services on biodiversity → Guide ✓IUCN Red List species and national conservation list species with habitats in areas affected by operations → Guide ✓Show all 3 related disclosures →
FAQ
Questions this page answers
For GRI 304-3, what data do I need to gather before I start drafting the disclosure?+−
The page says to prepare six datapoints: protected area size, habitat site locations, external review sign-off, third-party habitat partnerships, area condition status, and the method basis and assumptions. Use those as your starting checklist before you draft anything.
How should I set the scope for a GRI 304-3 biodiversity disclosure using this page?+−
Use the step-by-step preparation section to define what sites, areas and partnerships are in scope, then align the scope to the datapoints the page asks you to prepare. The page is designed to help you turn that scope into a draft, not to replace your own internal methodology.
Who should own the GRI 304-3 data collection in practice?+−
The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can confirm the site, partnership, condition and sign-off data. The workbook and evidence pack are there to help you assign and track that ownership.
What evidence should I keep ready for assurance on GRI 304-3?+−
The page includes an evidence pack with five items and also lists six assurance claims to verify, each with a claim, risk and evidence prompt. Use those together so you can show where each datapoint came from and how it was checked.
What are the common mistakes people make when preparing GRI 304-3?+−
The page has a section on common reporting gaps and mistakes, which is meant to help you avoid missing data, weak assumptions or unclear scope. It also points you back to the method basis and assumptions so your draft is easier to defend.
How do I use the Prep & Assurance workbook for GRI 304-3?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the required datapoints, track evidence, and work through the preparation and assurance checks before you draft the disclosure.
What can I use the printable Library Card PDF for on GRI 304-3?+−
The Download Centre includes a printable Library Card in PDF format. It is there as a quick reference alongside the workbook, so you can keep the disclosure checklist and key prompts to hand while you prepare the data.
How do I turn the GRI 304-3 data into a draft disclosure?+−
The page has a draft-output section with visualisation ideas, narrative starters and a GRI content-index line. That gives you a practical way to move from raw data to a first draft without starting from a blank page.
What does the synthetic example on the GRI 304-3 page help me check?+−
The page includes synthetic illustrative example disclosures, including a quantitative table, to show how the disclosure might look in practice. You can use it as a formatting and consistency check, but it is only an example and should be replaced with your own data.
Can I reuse GRI 304-3 biodiversity data for ESRS E4 reporting?+−
The page says the closest ESRS correspondence is ESRS E4 (Biodiversity and Ecosystems), so there is a useful cross-framework link. You can treat the data as reusable where it fits your reporting needs, but the page does not say the requirements are identical.
More questions this page can help with
GRI 304-3 biodiversity disclosure checklist for protected area size and habitat site locationsHow to evidence external review sign-off for GRI 304-3GRI 304-3 method basis and assumptions examples for a draft disclosureWhat evidence pack do I need for GRI 304-3 assurance readinessHow to use the GRI 304-3 workbook downloadGRI 304-3 common reporting gaps and mistakes to avoidHow to write a draft narrative for GRI 304-3 biodiversityGRI 304-3 content index line exampleGRI 304-3 third-party habitat partnerships data collectionGRI 304-3 area condition status what data should I collectGRI 304-3 assurance claims and evidence promptsESRS E4 reusable biodiversity data from GRI 304-3
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