Disclosure focus
Disclosure 304-4 required an organization to report the total number of IUCN Red List species and national conservation-list species whose habitats occurred in areas affected by the organization’s operations, broken down by the following extinction-risk categories: Critically Endangered, Endangered, Vulnerable, Near Threatened and Least Concern.
A single combined species total was not sufficient without the required category breakdown. When compiling the disclosure, the organization was recommended to compare the IUCN Red List and national conservation lists with the species identified in planning documentation and monitoring records.
The organization should document the affected areas assessed, the versions and dates of the conservation lists used, the treatment of species appearing in more than one list or at more than one site, and the evidence linking each species’ habitat to an area affected by operations. These methodological details support the disclosure but are not additional requirements of GRI 304-4.
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 |
|---|---|---|---|
| Affected-area species population | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting affected-area species population. | Biodiversity / Operations / Sustainability Reporting |
| Critically Endangered species | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting critically endangered species. | Biodiversity / Operations / Sustainability Reporting |
| Endangered species | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting endangered species. | Biodiversity / Operations / Sustainability Reporting |
| Vulnerable species | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting vulnerable species. | Biodiversity / Operations / Sustainability Reporting |
| Near Threatened species | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting near threatened species. | Biodiversity / Operations / Sustainability Reporting |
| Least Concern species | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting least concern species. | Biodiversity / Operations / Sustainability Reporting |
| Conservation-list versions and dates | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting conservation-list versions and dates. | 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 304-4: Affected-area species population; Critically Endangered species; Endangered species; Vulnerable species; Near Threatened species; Least Concern species; Conservation-list versions and dates. 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 304-4: Affected-area species population; Critically Endangered species; Endangered species; Vulnerable species; Near Threatened species; Least Concern species; Conservation-list versions and dates. 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 organization should document the affected areas assessed, the versions and dates of the conservation lists used, the treatment of species appearing in more than one list or at more than one site, and the evidence linking each species’ habitat to an area affected by operations. These methodological details support the disclosure but are not additional requirements of GRI 304-4.
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 304-4 — 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 |
|---|---|---|
| Affected-area species population is reported accurately and completely. | The response omits, misclassifies or overstates affected-area species population. | Approved source records, calculation files and review evidence supporting affected-area species population. |
| Critically Endangered species is reported accurately and completely. | The response omits, misclassifies or overstates critically endangered species. | Approved source records, calculation files and review evidence supporting critically endangered species. |
| Endangered species is reported accurately and completely. | The response omits, misclassifies or overstates endangered species. | Approved source records, calculation files and review evidence supporting endangered species. |
| Vulnerable species is reported accurately and completely. | The response omits, misclassifies or overstates vulnerable species. | Approved source records, calculation files and review evidence supporting vulnerable species. |
| Near Threatened species is reported accurately and completely. | The response omits, misclassifies or overstates near threatened species. | Approved source records, calculation files and review evidence supporting near threatened species. |
| Least Concern species is reported accurately and completely. | The response omits, misclassifies or overstates least concern species. | Approved source records, calculation files and review evidence supporting least concern species. |
| Conservation-list versions and dates is reported accurately and completely. | The response omits, misclassifies or overstates conservation-list versions and dates. | Approved source records, calculation files and review evidence supporting conservation-list versions and dates. |
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 304-4
within GRI 304: Biodiversity
Related & explore
More in GRI 304 → Browse full catalogue → Disclosure Library home → Search all disclosures →
Go deeper · GRI 304-4
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