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GRI Training Partner GRI 304 · Biodiversity · Disclosure GRI 304-3

Replaced by GRI 101

Withdrawn for reporting periods beginning on or after 1 January 2026, when GRI 101 took effect.

Habitats protected or restored

GRI 304-3 · mandatory · metrics + narrative

Disclosure 304-3 required an organization to report the size and location of all habitat areas it protected or restored and to state whether the success of each restoration measure was or is approved by independent external professionals.

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GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026.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 whether it had partnerships with third parties to protect or restore habitat areas distinct from those where the organization itself oversaw and implemented the measures; the status of each area based on its condition at the close of the reporting period; and the standards, methodologies and assumptions used.

The disclosure covered areas where remediation had been completed or where the area was actively protected. Areas where operations continued could also be included if they met the applicable definitions of an area protected or an area restored. Where relevant, the information should have been aligned with regulatory or licence requirements for habitat protection or restoration.

The six preparation fields on this page are an LRA operational decomposition of the four requirements in Disclosure 304-3 and are not six separate GRI 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.

  • Protected or restored habitat 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 protected or restored habitat area.

    Watch for The published response for protected or restored habitat area is incomplete or does not match the supporting records.

  • Size and 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 size and location.

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

  • Independent external approval

    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 independent external approval.

    Watch for The published response for independent external approval is incomplete or does not match the supporting records.

  • Third-party partnership

    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 third-party partnership.

    Watch for The published response for third-party partnership is incomplete or does not match the supporting records.

  • Condition at reporting-period close

    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 condition at reporting-period close.

    Watch for The published response for condition at reporting-period close is incomplete or does not match the supporting records.

  • Standards, methodologies and assumptions

    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 standards, methodologies and assumptions.

    Watch for The published response for standards, methodologies and assumptions is incomplete or does not match the supporting records.

Before you start

  • Disclosure 304-3 required an organization to report the size and location of all habitat areas it protected or restored and to state whether the success of each restoration measure was or is approved by independent external professionals.
  • Apply Disclosure 304-3 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 304-3 sub-elements (LRA working checklist)

How to prepare it

Disclosure 304-3 required an organization to report the size and location of all habitat areas it protected or restored and to state whether the success of each restoration measure was or is approved by independent external professionals.
Collect and reconcile the records for: Protected or restored habitat area; Size and location; Independent external approval; Third-party partnership; Condition at reporting-period close; Standards, methodologies and assumptions.
Apply Disclosure 304-3 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 304-3: Protected or restored habitat area; Size and location; Independent external approval; Third-party partnership; Condition at reporting-period close; Standards, methodologies and assumptions. 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 304-3: Protected or restored habitat area; Size and location; Independent external approval; Third-party partnership; Condition at reporting-period close; Standards, methodologies and assumptions. 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 six preparation fields on this page are an LRA operational decomposition of the four requirements in Disclosure 304-3 and are not six separate GRI 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 304-3 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

  • Protected or restored habitat area is reported accurately and completely.

    Risk The response omits, misclassifies or overstates protected or restored habitat area.

    Evidence to check Approved source records, calculation files and review evidence supporting protected or restored habitat area.

  • Size and location is reported accurately and completely.

    Risk The response omits, misclassifies or overstates size and location.

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

  • Independent external approval is reported accurately and completely.

    Risk The response omits, misclassifies or overstates independent external approval.

    Evidence to check Approved source records, calculation files and review evidence supporting independent external approval.

  • Third-party partnership is reported accurately and completely.

    Risk The response omits, misclassifies or overstates third-party partnership.

    Evidence to check Approved source records, calculation files and review evidence supporting third-party partnership.

  • Condition at reporting-period close is reported accurately and completely.

    Risk The response omits, misclassifies or overstates condition at reporting-period close.

    Evidence to check Approved source records, calculation files and review evidence supporting condition at reporting-period close.

  • Standards, methodologies and assumptions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates standards, methodologies and assumptions.

    Evidence to check Approved source records, calculation files and review evidence supporting standards, methodologies and assumptions.

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 304-3

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 → CardSignificant impacts of activities, products and services on biodiversity → 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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