Skip to the disclosure focus

Disclosure LibraryPractitioner guidance for every reporting disclosure

GRI 304: Biodiversity·Disclosure GRI 304-3

Habitats protected or restored

Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official Global Reporting Initiative source.

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GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026.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

Open official Global Reporting Initiative source ↗ Share

Published passport

Last reviewed 2026-08-03
RK Reviewed by Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by Global Reporting Initiative

Standard

GRI 304: Biodiversity

Disclosure GRI 304-3 · 2016

Effective

2018-07-01

Official source: Open ↗

Last reviewed

2026-08-03

LRA educational guidance · Not issued or endorsed by Global Reporting Initiative

To prepare this disclosure
6LRA preparation fields 6claims to verify 6evidence areas

Disclosure focus

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.

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.

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
Protected or restored habitat area Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting protected or restored habitat area. Biodiversity / Operations / Sustainability Reporting
Size and location Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting size and location. Biodiversity / Operations / Sustainability Reporting
Independent external approval Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting independent external approval. Biodiversity / Operations / Sustainability Reporting
Third-party partnership Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting third-party partnership. Biodiversity / Operations / Sustainability Reporting
Condition at reporting-period close Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting condition at reporting-period close. Biodiversity / Operations / Sustainability Reporting
Standards, methodologies and assumptions Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting standards, methodologies and assumptions. Biodiversity / Operations / Sustainability Reporting
＋ 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

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.

Free · Community members
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 ↧

Assurance readiness

For each claim, check the evidence

Claim Risk Evidence to check
Protected or restored habitat area is reported accurately and completely.The response omits, misclassifies or overstates protected or restored habitat area.Approved source records, calculation files and review evidence supporting protected or restored habitat area.
Size and location is reported accurately and completely.The response omits, misclassifies or overstates size and location.Approved source records, calculation files and review evidence supporting size and location.
Independent external approval is reported accurately and completely.The response omits, misclassifies or overstates independent external approval.Approved source records, calculation files and review evidence supporting independent external approval.
Third-party partnership is reported accurately and completely.The response omits, misclassifies or overstates third-party partnership.Approved source records, calculation files and review evidence supporting third-party partnership.
Condition at reporting-period close is reported accurately and completely.The response omits, misclassifies or overstates condition at reporting-period close.Approved source records, calculation files and review evidence supporting condition at reporting-period close.
Standards, methodologies and assumptions is reported accurately and completely.The response omits, misclassifies or overstates standards, methodologies and assumptions.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.
✓ LRA AI Assistant · Human-in-the-loop
Dr Ross Kurinko

Ask the Study Studio AI Assistant about this disclosure

Get practical answers for your reporting context. Your first two answers are free — join LRA Community for free to continue without a limit.

Try How do I prepare GRI 304-3? What data do I need to collect? What mistakes should I avoid?
2 free answers

Framework references

Relevant GRI requirements and related disclosures

Available framework references and nearby disclosures relevant to preparing this requirement.

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 → Card Browse all disclosures →

More in GRI 304 → Browse full catalogue → Disclosure Library home → Search all disclosures →

Go deeper · GRI 304-3

Learn to prepare this disclosure end-to-end

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →
How this library is built 312 published reports indexed 63,171 pages with page-level citations 272 practitioner-built Disclosure Cards
/en/knowledge-hub/disclosure-cards/gri-304-3/