Ir al foco de la divulgación
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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 304-4
IUCN Red List species and national conservation list species with habitats in areas affected by operations
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GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026.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 304-4 · 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 304-4 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.
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 |
|---|---|---|---|
| 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 |
＋ Mostrar los subelementos de GRI 304-4 (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 304-4 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.
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 304-4: 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.
Solicitud mejor
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.
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 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.
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 304-4 — 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 |
|---|---|---|
| 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. |
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 304-4?
¿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 304-4
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 → FichaHabitats protected or restored → Ficha
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Profundizar · GRI 304-4
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
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