Ir al foco de la divulgación
RK
Revisado por
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
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
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GRI 304: Biodiversity·Disclosure GRI 304-2
Significant impacts of activities, products and services on biodiversity
Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.
Estatus legal
GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026.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.
Pasaporte publicado
Última revisión el 2026-08-03
Revisado por
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
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
Norma
GRI 304: Biodiversity
Disclosure GRI 304-2 · 2016
Última revisión
2026-08-03
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
Para preparar esta divulgación
Foco de la divulgación
Disclosure 304-2 required an organization to report the nature of its significant direct and indirect impacts on biodiversity, with reference to the construction or use of manufacturing plants, mines and transport infrastructure; pollution; the introduction of invasive species, pests and pathogens; the reduction of species; habitat conversion; and changes in ecological processes outside the natural range of variation.
The organization was also required to report significant direct and indirect positive and negative impacts with reference to the species affected, the extent of areas impacted, the duration of impacts, and their reversibility or irreversibility.
The ten preparation fields on this page are an LRA operational decomposition of these requirements and are not ten separate GRI disclosure requirements.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.
Antes de empezar
Antes de empezar
Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.
Preparación
Información clave que preparar
| Campo de preparación | Qué recopilar | Pista de evidencia | Responsable |
|---|---|---|---|
| Nature of each significant direct and indirect biodiversity impact | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting nature of each significant direct and indirect biodiversity impact. | Biodiversity / Operations / Sustainability Reporting |
| Impact driver | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting impact driver. | Biodiversity / Operations / Sustainability Reporting |
| Species affected | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting species affected. | Biodiversity / Operations / Sustainability Reporting |
| Extent of area impacted | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting extent of area impacted. | Biodiversity / Operations / Sustainability Reporting |
| Impact duration | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting impact duration. | Biodiversity / Operations / Sustainability Reporting |
| Reversibility or irreversibility | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting reversibility or irreversibility. | Biodiversity / Operations / Sustainability Reporting |
| Positive or negative impact | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting positive or negative impact. | Biodiversity / Operations / Sustainability Reporting |
＋ Mostrar los subelementos de GRI 304-2 (lista de trabajo de LRA)
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Cómo prepararlo
Disclosure 304-2 required an organization to report the nature of its significant direct and indirect impacts on biodiversity, with reference to the construction or use of manufacturing plants, mines and transport infrastructure; pollution; the introduction of invasive species, pests and pathogens; the reduction of species; habitat conversion; and changes in ecological processes outside the natural range of variation.
Collect and reconcile the records for: Nature of each significant direct and indirect biodiversity impact; Impact driver; Species affected; Extent of area impacted; Impact duration; Reversibility or irreversibility; Positive or negative impact.
Apply Disclosure 304-2 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.
Solicitar los datos
Request the disclosure evidence
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
Provide the reporting-period records and reconciliations for Disclosure 304-2: Nature of each significant direct and indirect biodiversity impact; Impact driver; Species affected; Extent of area impacted; Impact duration; Reversibility or irreversibility; Positive or negative impact. 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.
Solicitud mejor
Provide the reporting-period records and reconciliations for Disclosure 304-2: Nature of each significant direct and indirect biodiversity impact; Impact driver; Species affected; Extent of area impacted; Impact duration; Reversibility or irreversibility; Positive or negative impact. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Redacte su divulgación
Notas que convierten los datos en una divulgación
Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.
Nota metodológica
The ten preparation fields on this page are an LRA operational decomposition of these requirements and are not ten separate GRI disclosure requirements.
Nota de contexto
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.
Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para GRI 304-2 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.
01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧
02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧
03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧
Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| Nature of each significant direct and indirect biodiversity impact is reported accurately and completely. | The response omits, misclassifies or overstates nature of each significant direct and indirect biodiversity impact. | Approved source records, calculation files and review evidence supporting nature of each significant direct and indirect biodiversity impact. |
| Impact driver is reported accurately and completely. | The response omits, misclassifies or overstates impact driver. | Approved source records, calculation files and review evidence supporting impact driver. |
| Species affected is reported accurately and completely. | The response omits, misclassifies or overstates species affected. | Approved source records, calculation files and review evidence supporting species affected. |
| Extent of area impacted is reported accurately and completely. | The response omits, misclassifies or overstates extent of area impacted. | Approved source records, calculation files and review evidence supporting extent of area impacted. |
| Impact duration is reported accurately and completely. | The response omits, misclassifies or overstates impact duration. | Approved source records, calculation files and review evidence supporting impact duration. |
| Reversibility or irreversibility is reported accurately and completely. | The response omits, misclassifies or overstates reversibility or irreversibility. | Approved source records, calculation files and review evidence supporting reversibility or irreversibility. |
| Positive or negative impact is reported accurately and completely. | The response omits, misclassifies or overstates positive or negative impact. | Approved source records, calculation files and review evidence supporting positive or negative impact. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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.
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Pruebe
¿Cómo preparo GRI 304-2?
¿Qué datos necesito recopilar?
¿Qué errores debo evitar?
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Referencias del marco
Requisitos aplicables de GRI y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
GRI
GRI 304-2
dentro de GRI 304: Biodiversity
Relacionado y explorar
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas → FichaHabitats protected or restored → FichaIUCN Red List species and national conservation list species with habitats in areas affected by operations → Ficha
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Más en GRI 304 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →
Profundizar · GRI 304-2
Aprenda a preparar esta divulgación de principio a fin
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.
Cómo se construye esta biblioteca
312 informes publicados indexados
63 171 páginas con citas a nivel de página
272 fichas de divulgación creadas por profesionales
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Consiga sus herramientas para GRI 304-2 — gratis
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