Skip to the disclosure focus
Courses

GRI Training Partner GRI 304 · Biodiversity · Disclosure GRI 304-4

Replaced by GRI 101

Withdrawn for reporting periods beginning on or after 1 January 2026, when GRI 101 took effect.

IUCN Red List species and national conservation list species with habitats in areas affected by operations

GRI 304-4 · mandatory · metrics + narrative

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.

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GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026.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

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.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Affected-area species population

    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 affected-area species population.

    Watch for The published response for affected-area species population is incomplete or does not match the supporting records.

  • Critically Endangered species

    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 critically endangered species.

    Watch for The published response for critically endangered species is incomplete or does not match the supporting records.

  • Endangered species

    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 endangered species.

    Watch for The published response for endangered species is incomplete or does not match the supporting records.

  • Vulnerable species

    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 vulnerable species.

    Watch for The published response for vulnerable species is incomplete or does not match the supporting records.

  • Near Threatened species

    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 near threatened species.

    Watch for The published response for near threatened species is incomplete or does not match the supporting records.

  • Least Concern species

    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 least concern species.

    Watch for The published response for least concern species is incomplete or does not match the supporting records.

  • Conservation-list versions and dates

    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 conservation-list versions and dates.

    Watch for The published response for conservation-list versions and dates is incomplete or does not match the supporting records.

Before you start

  • 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.
  • Apply Disclosure 304-4 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 304-4 sub-elements (LRA working checklist)

How to prepare it

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.
Collect and reconcile the records for: Affected-area species population; Critically Endangered species; Endangered species; Vulnerable species; Near Threatened species; Least Concern species; Conservation-list versions and dates.
Apply Disclosure 304-4 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 304-4: 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

Download preparation tools for GRI 304-4 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

  • Affected-area species population is reported accurately and completely.

    Risk The response omits, misclassifies or overstates affected-area species population.

    Evidence to check Approved source records, calculation files and review evidence supporting affected-area species population.

  • Critically Endangered species is reported accurately and completely.

    Risk The response omits, misclassifies or overstates critically endangered species.

    Evidence to check Approved source records, calculation files and review evidence supporting critically endangered species.

  • Endangered species is reported accurately and completely.

    Risk The response omits, misclassifies or overstates endangered species.

    Evidence to check Approved source records, calculation files and review evidence supporting endangered species.

  • Vulnerable species is reported accurately and completely.

    Risk The response omits, misclassifies or overstates vulnerable species.

    Evidence to check Approved source records, calculation files and review evidence supporting vulnerable species.

  • Near Threatened species is reported accurately and completely.

    Risk The response omits, misclassifies or overstates near threatened species.

    Evidence to check Approved source records, calculation files and review evidence supporting near threatened species.

  • Least Concern species is reported accurately and completely.

    Risk The response omits, misclassifies or overstates least concern species.

    Evidence to check Approved source records, calculation files and review evidence supporting least concern species.

  • Conservation-list versions and dates is reported accurately and completely.

    Risk The response omits, misclassifies or overstates conservation-list versions and dates.

    Evidence to check Approved source records, calculation files and review evidence supporting conservation-list versions and dates.

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

Ask the Knowledge Hub AI Assistant about this disclosure

Get practical answers for your reporting context.

Try How do I prepare GRI 304-4? What data do I need to collect? What mistakes should I avoid?

Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 304-4

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 → CardHabitats protected or restored → 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
/en/knowledge-hub/disclosure-cards/gri-304-4/