GRI 304-2 — Significant impacts of activities, products and services on biodiversity

Disclosure focus

This disclosure asks an organisation to explain where its activities, products or services have significant effects on biodiversity, and to describe those effects in a way that is meaningful to readers. The focus is not just on whether impacts exist, but on identifying the parts of the business where they are most material and what kinds of biodiversity-related effects they create.

In practice, the emphasis is on coverage across the organisation’s relevant operations, not only on a few well-known or flagship sites. The report should help users understand the main locations, activities or value-chain touchpoints where biodiversity impacts are significant, so they can see the breadth and concentration of the issue rather than a selective picture.

Before you start

A quick mental checklist before you prepare this disclosure — tick each as you settle it.

Have you already decided which sites, projects, products and service lines are in scope, including any plant, mine or transport asset, and whether you are covering both direct and indirect effects?
For each impact you plan to describe, have you fixed the basis and period you will use so the figures or estimates are tied to a clear reporting cut-off?
Can every number, area, species count or duration you include be traced back to a source record, model, map, survey or other working paper?
Have you agreed which impact categories you will test for — pollution, invasive species, pests or pathogens, species loss, habitat change, or altered ecological processes — using your own operational definitions?
When you describe the effect, have you settled whether you are covering both harmful and beneficial outcomes, and whether you will separate them by species affected, area affected, length of impact, and whether the change can be undone?

Preparation

Key datapoints to prepare

Datapoint	What to capture	Evidence hint	Owner
Infrastructure biodiversity impacts	Describe the main direct and indirect effects on biodiversity linked to building, operating, or decommissioning factories, mines, and transport links.	Project environmental assessments, site impact studies, biodiversity surveys, and asset/project registers.	Environment / project development
Pollution-related impacts	Set out the direct and indirect biodiversity effects arising from emissions, discharges, spills, waste, or other pollution sources.	Pollution monitoring data, incident logs, permits, environmental reports, and remediation records.	Environment / operations
Invasive species impacts	Explain the biodiversity effects linked to introducing non-native species, pests, or pathogens through the business’s activities.	Biosecurity assessments, quarantine controls, site inspection reports, and incident records.	Environment / operations
Species decline impacts	Describe the direct and indirect effects on biodiversity where species numbers or populations are reduced.	Species monitoring results, ecological surveys, conservation assessments, and trend analyses.	Environment / biodiversity
Habitat conversion impacts	Explain the biodiversity effects where land or habitat is changed from one use or condition to another.	Land-use change maps, habitat surveys, project plans, and ecological impact assessments.	Environment / land management
Ecological process changes	Describe the direct and indirect biodiversity effects from changes to ecological processes that go beyond normal natural variation.	Ecological monitoring, hydrology or soil data, baseline studies, and specialist impact assessments.	Environment / biodiversity
Affected species list	Identify the species that experience significant positive or negative effects, including both direct and indirect impacts.	Species inventories, survey records, impact assessments, and conservation or restoration plans.	Environment / biodiversity
Impact area size	State how much area is affected by the significant positive and negative impacts, using the relevant land or habitat measure.	GIS maps, site plans, habitat area calculations, and project boundary records.	Environment / land management
Impact duration	Give the length of time the significant positive and negative impacts are expected to last.	Project timelines, monitoring plans, remediation schedules, and ecological recovery estimates.	Environment / project management
Impact reversibility	Explain whether the significant positive and negative impacts can be undone, partly undone, or are permanent.	Ecological assessments, restoration plans, expert opinions, and post-impact monitoring results.	Environment / biodiversity

Show GRI 304-2 sub-elements (LRA working checklist)

Check whether the business’s direct and indirect effects on biodiversity involve shifts in ecological processes beyond the normal range of variation.
Check whether the business’s direct and indirect effects on biodiversity arise from building or operating factories, mines, or transport links.
Check whether the business’s direct and indirect effects on biodiversity come from changing natural habitat into another use.
Check whether the business’s direct and indirect effects on biodiversity involve bringing in invasive species, pests, or disease-causing organisms.
Check whether the business’s direct and indirect effects on biodiversity involve contamination or other forms of pollution.
Check whether the business’s direct and indirect effects on biodiversity lead to fewer species.
For each material direct or indirect effect, note how long it lasts, whether it is beneficial or harmful, and whether it can be reversed.
For each material direct or indirect effect, note how much area is affected, whether it is beneficial or harmful, and whether it can be reversed.
For each material direct or indirect effect, note which species are affected, whether it is beneficial or harmful, and whether it can be reversed.
For each material direct or indirect effect, note whether it can be reversed or is permanent, and whether it is beneficial or harmful.

LRA working checklist - paraphrased; see official source

How to prepare

Set the reporting boundary first. Decide which sites, projects and activities are in scope, then separate impacts linked to your own operations from those arising through other parts of the value chain where they are still material.
Define what you will treat as a significant biodiversity impact. Use a consistent internal test so you can identify whether the issue comes from land take or infrastructure, emissions or discharges, introduced species or disease, species decline, habitat change, or wider shifts in ecological functioning.
Gather support for each impact type. Pull together site records, incident logs, environmental studies, monitoring results, project files and any other source that shows the species involved, the area affected, how long the effect lasted, and whether it can be undone.
Write the disclosure in a way that covers both harmful and beneficial effects. For each material impact, state the nature of the effect and include the relevant facts on species affected, the size of the area, the time period, and reversibility or permanence.
Explain any exclusions, estimates or changes in method. If you leave out an impact, narrow the scope, or change how you assess significance from one period to the next, record the reason and the effect on comparability.
Check the final wording against the source material and your evidence pack. Make sure every required impact theme is addressed, the narrative matches the underlying records, and nothing important has been omitted or overstated.

Request the biodiversity impact evidence from site and project owners

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

Which of our sites, projects, products or transport activities have had material effects on biodiversity, and what is the nature, scale, timing and reversibility of those effects?

Use your organisation’s own site, project and incident language first, then map it to the biodiversity impact categories in the reporting pack. Ask for the evidence in the terms teams already use internally, and only translate into the reporting labels at the end. This is a training template; adapt it to your organisation and check the source material before sign-off.

Weak request

Please provide the biodiversity disclosure data for the year, including all significant direct and indirect impacts and the related categories.

Why it fails: This uses reporting language that many operational teams will not track day to day, so it is hard to answer quickly and consistently. It also does not say which sites, systems, records or internal terms to use, so the response may be incomplete or hard to verify.

Better request

Please send the biodiversity impact evidence for [site/project/asset] during [reporting period]. Use your normal site or project terms first, and include any habitat, species, pollution, invasive species, land take or transport-related issues, plus the area affected, duration, reversibility and supporting records.

Formal email template

Subject: Request for biodiversity impact evidence for [reporting period]

Dear [name/team],

We are preparing the sustainability reporting pack and need your help with the evidence for biodiversity-related effects from [site/project/asset/business area] during [reporting period].

Please send a short summary, using your own operational terms first, covering:
- the activities, products, services or transport routes involved;
- any positive or negative effects on habitats, species or ecological conditions;
- the area affected, the species or habitat involved, and how long the effect lasted;
- whether the effect can be reversed, and if so how;
- the source documents or records that support your summary.

Please include any relevant incident reports, surveys, monitoring results, project assessments, maps or management notes.

If helpful, you can return the information in the table below or in your own format. This is a training template; please adapt it to your organisation and check the source material before sign-off.

Many thanks,
[preparer name]
[role]
[contact details]

Short Teams / Slack version

Hi [name/team] — could you send the biodiversity impact evidence for [site/project/asset] for [reporting period]? Please use your normal internal terms first, then we can map it into the reporting pack. We need the activity involved, the habitats/species affected, the area and duration, whether the effect is reversible, and the supporting records. Thanks.

Industry examples

Manufacturing

Context. A plant with wastewater, air emissions and land-use changes around an expansion project.

Adapted request. Please provide the biodiversity impact evidence for [plant name] and [expansion project] for [reporting period]. Use your own plant and project terms first, and include any habitat disturbance, discharge, species interaction, land conversion or ecological change issues, plus the area affected, duration, reversibility and supporting records.

Example response. The plant reported one negative habitat disturbance case linked to the expansion works, affecting 0.8 hectares of scrubland adjacent to the site. The effect was ongoing during the period, with partial restoration started and a view that most of the area can recover over time. No positive effects were identified. Supporting records included the project environmental assessment, contractor ecology note and site map.

Transport / Logistics

Context. A rail or road operator with maintenance corridors, depots and route-side ecology management.

Adapted request. Please send the biodiversity impact evidence for [route/depot/network area] for [reporting period]. Use your normal operational language first, and include any effects from maintenance, vehicle movements, drainage, invasive species control or habitat works, with the area affected, duration, reversibility and source records.

Example response. The operator identified a mixed impact at two maintenance locations along the corridor. One area of 0.3 hectares was temporarily disturbed during drainage works, while a separate verge management action improved habitat condition over 1.1 hectares. The temporary disturbance was reversible after reinstatement; the verge improvement was expected to remain in place through the next maintenance cycle. Evidence came from maintenance logs, ecology inspection notes and before/after site photos.

The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.

Draft your disclosure

LRA training templates — adapt them to your organisation, and check the official source before sign-off.

Method note

Explain the basis used to decide what counts as a significant biodiversity effect, including how direct and indirect effects were identified and how each impact was grouped for reporting.

Context note

Set out what the figures mean in practice by linking the reported effects to the relevant activities, affected species, land area, time period, and whether the outcome is beneficial, harmful, temporary, or lasting.

Fluctuation statement

If the pattern changed from the prior period, note whether this was driven by new sites, altered operations, remediation, better data, or a change in how impacts were assessed and classified.

Content index entry

GRI 304-2 Significant impacts of activities, products and services on biodiversity — [location / page] / [notes]

Download Centre

Professional preparation tools and forms for GRI 304-2. Each download includes a concise “How to use” guide.

XLSPrep & Assurance workbookDatapoints + per-datapoint risk, evidence to check, owner & evidence pack XLSData-request packEHS / Operations request — email & message templates, response form, sign-off & industry examples PDFLibrary CardPrintable summary (PDF)

Assurance readiness

For each claim, check the evidence

Claim	Risk	Evidence to check
We based the figure on the sites and activities we judged relevant, and we documented why each included location or operation was in scope.	The assurer may test whether the scope was set consistently and whether any material site, project, or activity was left out without a clear reason.	Scope memo; inclusion/exclusion list; site register; management review notes; sign-off showing why each location or activity was included or excluded.
We separated the different impact types in our working papers, so the disclosed figure reflects the specific pressure we identified rather than a blended summary.	The assurer may check whether the reported figure has been built from distinct impact categories and whether the underlying classification is sound.	Impact classification workbook; source assessments; mapping between raw findings and the reported categories; reviewer comments confirming the categorisation.
We used source records from the relevant teams and checked that the underlying data were complete, current, and traceable back to the original evidence.	The assurer may probe whether the data trail is complete and whether the figure depends on unsupported estimates or outdated inputs.	Original records; data extraction logs; version history; completeness checks; evidence of traceability from source to report figure.
We kept support for the judgments behind the figure, including the reasoning used where the assessment relied on expert review or qualitative interpretation.	The assurer may question whether the conclusions are evidence-based and whether the judgement calls were made consistently and by suitable people.	Assessment notes; expert review papers; internal methodology note; emails or meeting minutes showing how judgments were reached and approved.
Before publication, we ran internal checks on the numbers, the narrative, and the cross-references so the final wording matched the approved working papers.	The assurer may look for errors introduced at drafting stage, inconsistencies between tables and text, or a mismatch between the final disclosure and the approved evidence.	Pre-publication review checklist; reconciliation between draft and final versions; approval trail; proofing notes; evidence of sign-off by responsible reviewers.

Evidence pack to prepare

The governing policy or written commitment behind this disclosure
A methodology / definition note setting out how the disclosure was scoped and prepared
Source-system exports the figures or facts were drawn from
The internal approval / sign-off record for the disclosure before publication
Minutes or records evidencing the relevant engagement or consultation

Common reporting gaps

The information is presented without a date or as-at point.
The scope or boundary of the statement is left undefined.
Key terms are used inconsistently across the report.
Material changes since the previous period are not disclosed.
Assertions are made without supporting detail or a source record.
Boilerplate is used that does not actually answer what is asked.

Mistakes to avoid when collecting the data

Wrong owner
Teams often ask the wrong site, project, or function to describe the biodiversity effect, so the evidence comes from people who do not hold the operational records.
Framework words first
People send requests using framework labels instead of the organisation’s own activity names, which leaves local teams unsure which plant, mine, route, or product line they should review.
No clear boundary
The data pull starts before anyone has fixed which sites, projects, products, or transport assets are in scope, so the same impact is counted in one place and missed in another.
Wrong time basis
Records are gathered for the wrong reporting period or at a different cut-off date from the rest of the pack, which makes the biodiversity evidence inconsistent with the rest of the dataset.
Mixed counting basis
One team reports by site, another by incident, and another by species or area, so the figures cannot be compared or rolled up cleanly.
Source labels lost
Original file names, register codes, map references, or log IDs are stripped out during collection, making it hard to trace each claim back to the first record.
Separate groups merged
Impacts that should stay split by species, location, or impact type are combined into one bucket, which hides the detail needed to explain what was affected.
Evidence trail missing
The pack is assembled without dates, authors, version history, or sign-off notes, so no one can show who checked the source or when it was approved.

Where judgement is often needed

Set the reporting perimeter after a buy-in or sale
If a site, plant, mine or transport asset changed hands during the period, explain whether you include impacts only while it was under your control or for the full year, and state the cut-off you used.
Use local impact labels where country terms differ
Where national rules or local ecology practice use different names for the same kind of effect, map them to one internal description and disclose the mapping so readers can see how like-for-like cases were grouped.
Decide how to treat borderline locations and shared influence
For species, habitats or areas that sit partly inside and partly outside your operational footprint, explain whether you counted them in full, in part, or not at all, and why that approach best matches your site records.
Choose one timing basis for the period under review
If impacts were observed, estimated or modelled at different points in the year, state whether you used the date of occurrence, the date of detection, or a year-end view, and keep that basis consistent across sites.
Explain when you relied on estimates rather than field counts
Where direct measurement was not available, disclose the method used to estimate the effect, the main assumptions behind it, and any material uncertainty that could change the result.
State how you handled small numbers and rounding
If rounding or suppression changes the apparent size of an impact, say what rounding rule you applied and confirm that the rounded figures still reflect the underlying totals without overstating or understating the effect.
Aggregate sensitive location detail where needed
If naming a site, species or area would create a privacy, security or conservation risk, group the information at a higher level and explain the level of aggregation so the nature of the impact is still understandable.
Separate direct effects from knock-on effects consistently
When the same activity can affect biodiversity both at the point of operation and through wider supply or use patterns, explain the rule you used to classify and avoid double counting the same impact.

Examples

Illustrative examples

Synthetic, written by LRA — not from a company report, not text from any standard.

Food processing · synthetic · written by LRA

This is a synthetic example of how we might describe our biodiversity impacts for a food-processing group with a factory, a quarry-linked logistics route, and nearby waterways.
- Our main negative effects come from land take for the plant and access roads, discharge to water, and the spread of a plant pest through freight movements; we also note a smaller positive effect from restoring a riparian strip, which supports two bird species and one amphibian species.
- In total, 18 hectares were affected: 12 hectares were converted to built or hard-surfaced use, 4 hectares were influenced by pollution, and 2 hectares were improved through habitat recovery; the main effects lasted 3 years, 5 years, and 2 years respectively, and the land-take and pollution effects are only partly reversible, while the restoration work is reversible if maintained.
- We also saw a temporary drop in one pollinator species and one wetland plant species, plus a short-term shift in local nutrient cycling beyond normal seasonal variation, with the latter expected to settle back once controls remain in place.

Synthetic illustration only. It shows how a reporter could summarise the main pressures, the species and area affected, how long the effects lasted, and whether each effect can be undone.

Mineral extraction · synthetic · written by LRA

This is a synthetic example of how we might describe biodiversity impacts for a mining group with an open pit, haul roads, and a processing site.
- Our negative impacts include habitat conversion for the pit and roads, dust and runoff affecting nearby habitats, and the introduction of an invasive grass on disturbed ground; we also recorded reduced numbers of one reptile species and two grassland plant species, plus changes in water flow and soil movement beyond the normal local pattern.
- Across the reporting area, 26 hectares were affected: 20 hectares through land conversion, 5 hectares through pollution, and 1 hectare through invasive spread; the main effects lasted 8 years, 4 years, and 6 years, and the land conversion is not realistically reversible, while the pollution and invasive-species effects can be reduced over time.
- We also identified one positive outcome from rehabilitation works, which improved habitat for three bird species on 3 hectares, although that benefit is still temporary and depends on ongoing management.

Synthetic illustration only. It shows how a reporter could cover direct and indirect effects, including species, area, duration, and whether the impacts can be reversed.

Draft output & visualisation ideas

How to turn the collected data into a draft disclosure. Suggested visuals and a GRI content-index line generated from this disclosure's datapoints.

Suggested visuals

Types of biodiversity impact — table: A side-by-side listing of the main ways operations can affect nature, such as land take, pollution, invasive organisms, species decline, and changes to natural systems.
Positive and negative effects by impact type — stacked bar: How the reported effects split between beneficial and harmful outcomes across each impact category.
Species affected by impact type — bar: Which species or species groups are linked to each reported effect, helping readers see where the main biological pressure points are.
Area affected and duration of impact — stacked bar: The scale of land or habitat affected and whether the effect is short-lived or longer term.
Reversible versus lasting effects — donut: The share of reported impacts that can be undone compared with those that are likely to remain in place.
Where impacts are concentrated — map: The locations of significant biodiversity effects, if the reporter has site-level or regional data available.

From a number to a disclosure

What separates a figure from a disclosure.

Basic

We identified 4 significant biodiversity impacts.

Better

We identified 4 significant biodiversity impacts across plant operations, pollution, invasive species risk and habitat change, and we assessed them by affected species and area.

Best

We identified 4 significant biodiversity impacts this year across plant operations, pollution, invasive species risk and habitat change; we assessed them by affected species, area, duration and whether the effects can be reversed, and the count was unchanged because our project mix stayed broadly the same.

From company reports

Real published reports Compare side by side →Get it free

Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 304-2 — these are report practice, not exact disclosure examples.

Company

Sector · Country

Year

Match

Page

Report

Assurance

Cogna Educação S.A.

Education Services · Brazil

2024

Partial

p. 58 →p. 159 →p. 59 →

Relato Integrado 2024 →

KPMG

Evidence in Cogna Educação S.A.’s report

What the report shows

Cogna Educação S.A.’s 2024 Relato Integrado report covers recognition of the importance of understanding and mitigating both direct and indirect biodiversity impacts, as noted on page 58. The report also discusses efforts to improve the efficiency of natural resource management practices on the same page. However, several narrative items related to specific disclosures, such as those under sections (a-ii), (a-iv), (a-v), and all items under (b), are not found or clearly addressed in the report.

Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict.

Datapoint coverage

Datapoint	Status	Page
Infrastructure biodiversity impactsA reported value was found on this page.	covered	p. 58
Pollution-related impactsNo quotable evidence was found in this report.	not found	—
Invasive species impactsA reported value was found on this page.	covered	p. 3
Species decline impactsNo quotable evidence was found in this report.	not found	—
Habitat conversion impactsNo quotable evidence was found in this report.	not found	—
Ecological process changesA reported value was found on this page.	covered	p. 58
Affected species listNo quotable evidence was found in this report.	not found	—
Impact area sizeNo quotable evidence was found in this report.	not found	—
Impact durationNo quotable evidence was found in this report.	not found	—
Impact reversibilityNo quotable evidence was found in this report.	not found	—

Source trail

p. 58BIODIVERSITY GRI 304-2 We recognize the importance of understanding and mitigating both direct and indirect impacts
p. 159Indirect economic impacts 2016 203-2 Significant indirect economic impacts 40, 67, 89 and 90 1, 3, 8 * GRI 204: Procurement
p. 1REPORT INTEGRATED 2024
p. 151DISCLOSURES CONTENT INDEX 2024 INTEGRATED REPORT 151 Our Strategy About Cogna Transformative Education Our Best Version Corporate Governance Business Performance Disclosures Supplement Welcome Summary disclosures Social and Environmental Impact
p. 160significant risk for incidents of child labor 149 GRI 409: Forced or compulsory labor 2016 409-1 Operations and suppliers
p. 153impacts 28 and 116 16 2-13 Delegation of responsibility for managing impacts 28, 116 and 125 2-14 Highest
p. 41IMPACTS FROM OUR INITIATIVES IN 2024 NORTH 29,000+ people benefited 18,000+ teachers and students involved 6,700 hours
p. 87biodiversity topics2 15 16 17 1The decrease in book publishing is a result of aligning with the evaluation guidelines set by Capes/MEC
p. 63biodiversity protection, and climate change mitigation—driving shared value for the business and stakeholders. 2024 INTEGRATED REPORT 63 Our Strategy
p. 3INTRODUCTION | MATERIALITY MATRIX WELCOME 2024 INTEGRATED REPORT Our Strategy About Cogna Transformative Education Our Best Version Corporate Governance Business Performance
p. 58nmental footprint and are continuously working to improve the efficiency of our natural resource management practices. IMPACT (ESG) 2024 INTEGRATED REPORT 58 Our Strategy About Cogna Transformative Education Our Best Version Corporate Governance Business Performance Welcome Summary disclosures Disclosures…

Zydus Wellness Limited

Food Production — Agricultural · India

2025

Partial

p. 51 →p. 52 →p. 144 →

Integrated Annual Report 2024-25 →

EY

Evidence in Zydus Wellness Limited’s report

What the report shows

Zydus Wellness Limited’s Integrated Annual Report 2024-25 provides reported values related to indirect economic impacts and infrastructure investments on page 51, highlighting social and relationship capital (p.51). The report also addresses significant impacts on biodiversity outside protected areas and waste-related impacts, with references to natural capital management on the same page (p.51, 75). However, several narrative items concerning other aspects of indirect economic impacts and community effects are not found or unclear in the report.

Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict.

Datapoint coverage

Datapoint	Status	Page
Infrastructure biodiversity impactsA reported value was found on this page.	covered	p. 51
Pollution-related impactsNo quotable evidence was found in this report.	not found	—
Invasive species impactsNo quotable evidence was found in this report.	not found	—
Species decline impactsNo quotable evidence was found in this report.	not found	—
Habitat conversion impactsNo quotable evidence was found in this report.	not found	—
Ecological process changesA reported value was found on this page.	covered	p. 51
Affected species listA reported value was found on this page.	covered	p. 52
Impact area sizeNo quotable evidence was found in this report.	not found	—
Impact durationNo quotable evidence was found in this report.	not found	—
Impact reversibilityNo quotable evidence was found in this report.	not found	—

Source trail

p. 51Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported Social and Relationship Capital 95, 96 203-2 Significant
p. 145significant adverse impact has arisen from any of the value chain of the entity. 7. Percentage of value chain
p. 6DIRECT FARMERS D1,06,364 MARKET CAPITALISATION (D IN MILLION) Strong INFRASTRUCTURE 1,200+ WORKFORCE THE WELLNESS WAVE ZYDUS
p. 140manufacturing plants of Zydus wellness - Ahmedabad (1), Sikkim (2) and Aligarh (1) b. Indicate if any independent assessment/ evaluation/assurance
p. 51significant waste-related impacts Natural Capital 75 306-2 Management of significant waste-related impacts Natural
p. 51biodiversity value outside protected areas Natural Capital 75 304-2 Significant impacts of activities, products and services on biodiversity
p. 52significant actual and potential negative impacts on local communities Social and Relationship Capital 91 - 96 GRI 414: Supplier
p. 15Biodiversity Report - Ahmedabad Biodiversity Report - Aligarh Biodiversity Report - Sikkim Climate Risk Survey and Transition Strategy Supplier ESG Evaluation Framework Scope

Firstsource Solutions Limited

Professional Services · India

2025

Exact

p. 212 →p. 31 →p. 78 →

ESG Report FY 2024-25 →

BSI

Evidence in Firstsource Solutions Limited’s report

What the report shows

Firstsource Solutions Limited’s ESG Report FY 2024-25 addresses the impact of its activities on biodiversity, stating on page 212 that significant impacts are not applicable as it is a service company. The report also discusses the significant impact on business operations and financial performance on page 193, and outlines reduction initiatives supporting SBTi and Net Zero goals, including energy management efforts, on page 238. However, the report lacks information on several narrative items such as specific biodiversity impact details beyond the service classification, and other environmental impact disclosures indicated as not found.

Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict.

Datapoint coverage

Datapoint	Status	Page
Infrastructure biodiversity impactsA reported value was found on this page.	covered	p. 212
Pollution-related impactsNo quotable evidence was found in this report.	not found	—
Invasive species impactsA reported value was found on this page.	covered	p. 193
Species decline impactsA reported value was found on this page.	covered	p. 238
Habitat conversion impactsNo quotable evidence was found in this report.	not found	—
Ecological process changesNo quotable evidence was found in this report.	not found	—
Affected species listNo quotable evidence was found in this report.	not found	—
Impact area sizeNo quotable evidence was found in this report.	not found	—
Impact durationNo quotable evidence was found in this report.	not found	—
Impact reversibilityNo quotable evidence was found in this report.	not found	—

Source trail

p. 212biodiversity-sensitive areas. 304-2 Significant impacts of activities, products and services on biodiversity Not applicable. As a service
p. 223Reduction and Circular Economy Initiatives 181 306-2 Management of significant waste-related impacts Environment Commitment: Impact in Action
p. 223significant waste-related impacts Environment Commitment: Impact in Action - Waste Management 180 Environment Commitment: Impact in Action - Waste
p. 222significant air emissions Environment Commitment: Impact in Action - Emissions Management - Performance and Progress - Other Significant Emissions 168 Spills
p. 168indirect emissions categories, in alignment with the GHG Protocol guidelines. By expanding the Scope 3 emissions inventory to cover
p. 193Significant impact on business operations and financial performance of the company 193 Introduction Highlights Our Approach Governance Social Environment
p. 211impacts Introduction - Our Approach to Sustainability - Stakeholder Engagement 19 - 22 Powering People, Driving Change: Our Social Impact - Human Capital
p. 213Introduction - Our Approach to Sustainability - Materiality Assessment - Material Issues for Enterprise Value Creation 26 Steering Bold: Strategic Governance - Economic Performance
p. 221Introduction - Our Approach to Sustainability - Materiality Assessment - Material Issues for Enterprise Value Creation 26 Environment Commitment: Impact in Action - Emissions
p. 238Reduction Initiatives Supporting SBTi and Net Zero Goals 165 - 171 Impact in Action: Environment Commitment Energy Management -Energy Consumption and Efficiency
p. 182reduction efforts, while contributing to biodiversity. discharge pollution-free and reusable. Additionally, the recycled paper is 100% FSC certified, ensuring
p. 219Reduction of energy consumption Impact in Actions: Environment Commitment - Energy Management - Energy Consumption and Efficiency Initiatives 173 Environment Commitment Impact
p. 220impacts, including timeframe and methodology, has not been conducted during the reporting period. This process will be considered in future
p. 4Introduction Introduction | Highlights | Our Approach | Governance | Social | Environment | Annexure Chairman’s Message CFO’s Message CEO’s Message About this

Check your understanding

A manufacturer is reviewing a new plant built beside a wetland, and the environmental team has also logged higher runoff from the site during heavy rain. The draft note currently mentions the plant location but not the runoff.Should the write-up cover both the site’s physical footprint and the pollution pathway when describing the main biodiversity effects?

Model answer. Yes. The description should bring together the main ways the activity affects nature, including the land take or disturbance from the facility itself and any pollution-related effect that could harm nearby habitats or species. If both matter, both should be explained in plain language.

Why this matters. Cover each material pathway to nature, not just the most obvious one.

A logistics business has expanded a road depot and added a new access route through an area where a protected bird species nests. The team is unsure whether to focus only on the depot land or also on the transport link.When summarising the impact, should the preparer include the transport route as part of the biodiversity story if it is a meaningful source of harm?

Model answer. Yes. If the transport link is part of the significant effect on biodiversity, it belongs in the explanation alongside the depot itself. The account should describe the direct and indirect effects in a way that shows how the business activity, not just the main site, contributes to the impact.

Why this matters. Include connected infrastructure where it is part of the significant effect.

A food producer has identified a likely spread of a non-native pest through its supply chain, and the issue could affect local plant life over several seasons. The draft disclosure only says there is a biodiversity concern, without naming the mechanism or how long it may last.Should the preparer spell out the type of biological pressure and the expected duration rather than leaving it as a general concern?

Model answer. Yes. The narrative should identify the nature of the impact, such as the spread of non-native organisms, and explain whether the effect is short-lived or likely to persist. That helps readers understand what is happening and how serious the issue may be.

Why this matters. Name the mechanism and the likely time profile of the impact.

A quarry operator has restored part of a worked area, but another section remains altered and the habitat change is not expected to return to its former state. The team is deciding whether to describe the effect as fully reversible because some restoration work has started.How should the preparer treat reversibility when the impact is only partly recoverable?

Model answer. The write-up should distinguish between the part that can recover and the part that is likely to remain changed. If the effect is not fully recoverable, it should not be presented as wholly reversible; the explanation should reflect the actual degree of recovery expected.

Why this matters. Be precise about whether the impact can be undone, partly undone, or not undone at all.

Analyse this disclosure across real reports

See how companies actually report GRI 304-2 — drawn from their own published reports, with the exact pages, and an LRA AI-assistant that works through it with you. Available to LRA Community members and to students throughout their platform access.

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Related framework references

How this disclosure maps across the major reporting frameworks.

GRIPrimary

GRI 304-2

within GRI 304: Biodiversity 2016

Open official source →

→

ESRSRelated

ESRS E4

Biodiversity and Ecosystems — closest topical match (post-Omnibus ESRS catalogue).

→

IFRSNo equivalent

—

No direct IFRS S1/S2 topical equivalent.

Related & explore

Operational sites owned, leased, managed … Guide ✓Habitats protected or restored Guide ✓IUCN Red List species and national conser… Guide ✓

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

Questions this page answers

For GRI 304-2, what data points should I gather before I start drafting the disclosure?

The page says to prepare data on infrastructure biodiversity impacts, pollution-related impacts, invasive species impacts, species decline impacts, habitat conversion impacts, ecological process changes, affected species, impact area size, impact duration and impact reversibility. Use that list as your starting checklist before you draft anything. ↑ section

How do I use the step-by-step 'how to prepare' section for GRI 304-2 in practice?

Use it as a working sequence for scoping the disclosure, collecting the relevant data, and turning that into a draft. The page is designed as a practitioner guide, so it helps you move from raw information to a report-ready narrative. ↑ section

What should I include in the evidence pack for GRI 304-2 if I want to be assurance-ready?

The page includes an evidence pack with five items to support assurance readiness. Use it alongside the five assurance claims so you can show what was checked, what evidence was used, and where the underlying data came from. ↑ section

What are the five assurance claims on the GRI 304-2 page, and how do I use them?

The page says there are five assurance claims to verify, each linked to a claim, risk and evidence view. Use them to test whether your disclosure is supported, complete and traceable before it goes to review. ↑ section

What are the common reporting gaps or mistakes for GRI 304-2 that I should avoid?

The page lists common reporting gaps and mistakes to help you spot weak points before submission. It is useful for checking whether your draft is missing key datapoints, unclear on scope, or not backed by enough evidence. ↑ section

How can I use the synthetic example disclosures on the GRI 304-2 page without copying them into my report?

The examples are there to show how a finished disclosure can look, including a quantitative table where relevant. Treat them as a formatting and drafting aid only, and replace the synthetic content with your own internally consistent data. ↑ section

What should the draft output for GRI 304-2 look like on this page?

The page gives draft-output ideas including visualisation options, narrative starters and a GRI content-index line. Use those to turn your prepared data into a clear first draft rather than starting from a blank page. ↑ section

How do I use the Prep & Assurance workbook for GRI 304-2?

The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the disclosure inputs, track what is still missing, and assemble the evidence needed for review. ↑ section

What is the printable Library Card for GRI 304-2 for?

The Download Centre also includes a printable Library Card in .pdf format. It is a quick-reference aid you can use while preparing the disclosure or checking the page content during review. ↑ section

Who should own the data for GRI 304-2 if I am coordinating the disclosure across teams?

The page is written for sustainability and ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can source and explain the underlying biodiversity-impact data. Use the page’s step-by-step preparation and evidence pack to assign who collects, checks and signs off each input. ↑ section

Can I reuse data from GRI 304-2 for ESRS E4 (Biodiversity and Ecosystems)?

The page notes ESRS E4 as the closest correspondence, so the same underlying data may be reusable across both. Do not assume the reporting asks are identical; use the page to identify what you already have and then check the other framework separately. ↑ section

Significant impacts of activities, products and services on biodiversity

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