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 304-3
Habitats protected or restored
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GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026.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 304-3 · 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 304-3 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.
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 |
|---|---|---|---|
| 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 |
＋ Mostrar los subelementos de GRI 304-3 (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.
Cómo prepararlo
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.
Collect and reconcile the records for: Protected or restored habitat area; Size and location; Independent external approval; Third-party partnership; Condition at reporting-period close; Standards, methodologies and assumptions.
Apply Disclosure 304-3 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 304-3: 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.
Solicitud mejor
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.
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 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.
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 304-3 — 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 |
|---|---|---|
| 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. |
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 304-3?
¿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 304-3
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 → FichaSignificant impacts of activities, products and services on biodiversity → FichaIUCN Red List species and national conservation list species with habitats in areas affected by operations → Ficha
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Profundizar · GRI 304-3
Aprenda a preparar esta divulgación de principio a fin
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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
/es/knowledge-hub/disclosure-cards/gri-304-3/
Gratis · LRA Community
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