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GRI Training Partner GRI 304 · Biodiversity · Disclosure GRI 304-1

Replaced by GRI 101

Withdrawn for reporting periods beginning on or after 1 January 2026, when GRI 101 took effect.

Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

GRI 304-1 · mandatory · metrics + narrative

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.

Legal status

GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026.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.

Start preparing ↓ Official Global Reporting Initiative source ↗

Disclosure focus

The Guidance also recommended including sites for which future operations had been formally announced.

This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Applicable operational site

    Biodiversity / Operations / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting applicable operational site.

    Watch for The published response for applicable operational site is incomplete or does not match the supporting records.

  • Geographic location

    Biodiversity / Operations / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting geographic location.

    Watch for The published response for geographic location is incomplete or does not match the supporting records.

  • Subsurface or underground land

    Biodiversity / Operations / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting subsurface or underground land.

    Watch for The published response for subsurface or underground land is incomplete or does not match the supporting records.

  • Position in relation to the biodiversity area

    Biodiversity / Operations / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting position in relation to the biodiversity area.

    Watch for The published response for position in relation to the biodiversity area is incomplete or does not match the supporting records.

  • Type of operation

    Biodiversity / Operations / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting type of operation.

    Watch for The published response for type of operation is incomplete or does not match the supporting records.

  • Site size

    Biodiversity / Operations / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting site size.

    Watch for The published response for site size is incomplete or does not match the supporting records.

  • Biodiversity value by ecosystem type

    Biodiversity / Operations / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting biodiversity value by ecosystem type.

    Watch for The published response for biodiversity value by ecosystem type is incomplete or does not match the supporting records.

  • Biodiversity value by protected-status listing

    Biodiversity / Operations / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting biodiversity value by protected-status listing.

    Watch for The published response for biodiversity value by protected-status listing is incomplete or does not match the supporting records.

Before you start

  • 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.
  • Apply Disclosure 304-1 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 304-1 sub-elements (LRA working checklist)

How to prepare it

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.

Request the data

Request the disclosure evidence

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

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.

Better request

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.

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

The Guidance also recommended including sites for which future operations had been formally announced.

Context note

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 Centre

Preparation tools & forms

Download preparation tools for GRI 304-1 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Check

For each claim, check the evidence

  • Applicable operational site is reported accurately and completely.

    Risk The response omits, misclassifies or overstates applicable operational site.

    Evidence to check Approved source records, calculation files and review evidence supporting applicable operational site.

  • Geographic location is reported accurately and completely.

    Risk The response omits, misclassifies or overstates geographic location.

    Evidence to check Approved source records, calculation files and review evidence supporting geographic location.

  • Subsurface or underground land is reported accurately and completely.

    Risk The response omits, misclassifies or overstates subsurface or underground land.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates position in relation to the biodiversity area.

    Evidence to check Approved source records, calculation files and review evidence supporting position in relation to the biodiversity area.

  • Type of operation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates type of operation.

    Evidence to check Approved source records, calculation files and review evidence supporting type of operation.

  • Site size is reported accurately and completely.

    Risk The response omits, misclassifies or overstates site size.

    Evidence to check Approved source records, calculation files and review evidence supporting site size.

  • Biodiversity value by ecosystem type is reported accurately and completely.

    Risk The response omits, misclassifies or overstates biodiversity value by ecosystem type.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates biodiversity value by protected-status listing.

    Evidence to check Approved source records, calculation files and review evidence supporting biodiversity value by protected-status listing.

Evidence pack to prepare

Common reporting gaps

  • 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.
✓ Knowledge Hub AI Assistant · Human-in-the-loop
Dr Ross Kurinko

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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 304-1

within GRI 304: Biodiversity

Open official source →

Related & explore

Significant impacts of activities, products and services on biodiversity → CardHabitats protected or restored → CardIUCN Red List species and national conservation list species with habitats in areas affected by operations → CardBrowse all disclosures →

More in GRI 304 →Browse full catalogue →Search all disclosures →

How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue
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