Disclosure focus
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.
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.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Nature of each significant direct and indirect biodiversity impact | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting nature of each significant direct and indirect biodiversity impact. | Biodiversity / Operations / Sustainability Reporting |
| Impact driver | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting impact driver. | Biodiversity / Operations / Sustainability Reporting |
| Species affected | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting species affected. | Biodiversity / Operations / Sustainability Reporting |
| Extent of area impacted | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting extent of area impacted. | Biodiversity / Operations / Sustainability Reporting |
| Impact duration | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting impact duration. | Biodiversity / Operations / Sustainability Reporting |
| Reversibility or irreversibility | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting reversibility or irreversibility. | Biodiversity / Operations / Sustainability Reporting |
| Positive or negative impact | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting positive or negative impact. | Biodiversity / Operations / Sustainability Reporting |
How to prepare it
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
Professional preparation tools for GRI 304-2 — free with verified email access. Enter the code we send you once and use downloads, report links and the LRA AI Assistant for 24 hours.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Nature of each significant direct and indirect biodiversity impact is reported accurately and completely. | The response omits, misclassifies or overstates nature of each significant direct and indirect biodiversity impact. | 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. | The response omits, misclassifies or overstates impact driver. | Approved source records, calculation files and review evidence supporting impact driver. |
| Species affected is reported accurately and completely. | The response omits, misclassifies or overstates species affected. | Approved source records, calculation files and review evidence supporting species affected. |
| Extent of area impacted is reported accurately and completely. | The response omits, misclassifies or overstates extent of area impacted. | Approved source records, calculation files and review evidence supporting extent of area impacted. |
| Impact duration is reported accurately and completely. | The response omits, misclassifies or overstates impact duration. | Approved source records, calculation files and review evidence supporting impact duration. |
| Reversibility or irreversibility is reported accurately and completely. | The response omits, misclassifies or overstates reversibility or irreversibility. | Approved source records, calculation files and review evidence supporting reversibility or irreversibility. |
| Positive or negative impact is reported accurately and completely. | The response omits, misclassifies or overstates positive or negative impact. | Approved source records, calculation files and review evidence supporting positive or negative impact. |
Evidence pack to prepare
Common reporting gaps
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Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
GRI
GRI 304-2
within GRI 304: Biodiversity
Related & explore
More in GRI 304 → Browse full catalogue → Disclosure Library home → Search all disclosures →
Go deeper · GRI 304-2
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