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GRI Training Partner GRI 304 · Biodiversity · Disclosure GRI 304-2

Replaced by GRI 101

Withdrawn for reporting periods beginning on or after 1 January 2026, when GRI 101 took effect.

Significant impacts of activities, products and services on biodiversity

GRI 304-2 · mandatory · narrative disclosure

Disclosure 304-2 required an organization to report the nature of its significant direct and indirect impacts on biodiversity, with reference to the construction or use of manufacturing plants, mines and transport infrastructure; pollution; the introduction of invasive species, pests and pathogens; the reduction of species; habitat conversion; and changes in ecological processes outside the natural range of variation.

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GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026.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 organization was also required to report significant direct and indirect positive and negative impacts with reference to the species affected, the extent of areas impacted, the duration of impacts, and their reversibility or irreversibility.

The ten preparation fields on this page are an LRA operational decomposition of these requirements and are not ten separate GRI disclosure requirements.

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.

  • Nature of each significant direct and indirect biodiversity impact

    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 nature of each significant direct and indirect biodiversity impact.

    Watch for The published response for nature of each significant direct and indirect biodiversity impact is incomplete or does not match the supporting records.

  • Impact driver

    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 impact driver.

    Watch for The published response for impact driver is incomplete or does not match the supporting records.

  • Species affected

    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 species affected.

    Watch for The published response for species affected is incomplete or does not match the supporting records.

  • Extent of area impacted

    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 extent of area impacted.

    Watch for The published response for extent of area impacted is incomplete or does not match the supporting records.

  • Impact duration

    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 impact duration.

    Watch for The published response for impact duration is incomplete or does not match the supporting records.

  • Reversibility or irreversibility

    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 reversibility or irreversibility.

    Watch for The published response for reversibility or irreversibility is incomplete or does not match the supporting records.

  • Positive or negative impact

    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 positive or negative impact.

    Watch for The published response for positive or negative impact is incomplete or does not match the supporting records.

Before you start

  • Disclosure 304-2 required an organization to report the nature of its significant direct and indirect impacts on biodiversity, with reference to the construction or use of manufacturing plants, mines and transport infrastructure; pollution; the introduction of invasive species, pests and pathogens; the reduction of species; habitat conversion; and changes in ecological processes outside the natural range of variation.
  • Apply Disclosure 304-2 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 304-2 sub-elements (LRA working checklist)

How to prepare it

Disclosure 304-2 required an organization to report the nature of its significant direct and indirect impacts on biodiversity, with reference to the construction or use of manufacturing plants, mines and transport infrastructure; pollution; the introduction of invasive species, pests and pathogens; the reduction of species; habitat conversion; and changes in ecological processes outside the natural range of variation.
Collect and reconcile the records for: Nature of each significant direct and indirect biodiversity impact; Impact driver; Species affected; Extent of area impacted; Impact duration; Reversibility or irreversibility; Positive or negative impact.
Apply Disclosure 304-2 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 304-2: Nature of each significant direct and indirect biodiversity impact; Impact driver; Species affected; Extent of area impacted; Impact duration; Reversibility or irreversibility; Positive or negative impact. 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 304-2: Nature of each significant direct and indirect biodiversity impact; Impact driver; Species affected; Extent of area impacted; Impact duration; Reversibility or irreversibility; Positive or negative impact. 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 ten preparation fields on this page are an LRA operational decomposition of these requirements and are not ten separate GRI disclosure requirements.

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 304-2 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

  • Nature of each significant direct and indirect biodiversity impact is reported accurately and completely.

    Risk The response omits, misclassifies or overstates nature of each significant direct and indirect biodiversity impact.

    Evidence to check Approved source records, calculation files and review evidence supporting nature of each significant direct and indirect biodiversity impact.

  • Impact driver is reported accurately and completely.

    Risk The response omits, misclassifies or overstates impact driver.

    Evidence to check Approved source records, calculation files and review evidence supporting impact driver.

  • Species affected is reported accurately and completely.

    Risk The response omits, misclassifies or overstates species affected.

    Evidence to check Approved source records, calculation files and review evidence supporting species affected.

  • Extent of area impacted is reported accurately and completely.

    Risk The response omits, misclassifies or overstates extent of area impacted.

    Evidence to check Approved source records, calculation files and review evidence supporting extent of area impacted.

  • Impact duration is reported accurately and completely.

    Risk The response omits, misclassifies or overstates impact duration.

    Evidence to check Approved source records, calculation files and review evidence supporting impact duration.

  • Reversibility or irreversibility is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reversibility or irreversibility.

    Evidence to check Approved source records, calculation files and review evidence supporting reversibility or irreversibility.

  • Positive or negative impact is reported accurately and completely.

    Risk The response omits, misclassifies or overstates positive or negative impact.

    Evidence to check Approved source records, calculation files and review evidence supporting positive or negative impact.

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.
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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 304-2

within GRI 304: Biodiversity

Open official source →

Related & explore

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