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 |
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 304-3: 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 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 |
|---|---|---|
| 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
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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 304-3
within GRI 304: Biodiversity
Related & explore
More in GRI 304 → Browse full catalogue → Disclosure Library home → Search all disclosures →
Go deeper · GRI 304-3
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