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Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
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GRI 304: Biodiversity·Disclosure GRI 304-1
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.
Statut juridique
GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026.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.
Passeport publié
Dernière révision le 2026-08-03
Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
Norme
GRI 304: Biodiversity
Disclosure GRI 304-1 · 2016
Dernière révision
2026-08-03
Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
Pour préparer cette information
Objet de l’information
Disclosure 304-1 required an organization to report information for each operational site owned, leased or managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. For each applicable site, the organization was required to report its geographic location; any subsurface or underground land owned, leased or managed; its position in relation to the relevant area; the type of operation; the site’s size in square kilometres or another appropriate unit; the biodiversity value by ecosystem type; and the biodiversity value by protected-status listing.
The Guidance also recommended including sites for which future operations had been formally announced.
Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.
Avant de commencer
Avant de commencer
Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.
Préparation
Informations clés à préparer
| Champ à préparer | Ce qu’il faut recueillir | Indice de preuve | Responsable |
|---|---|---|---|
| Applicable operational site | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting applicable operational site. | Biodiversity / Operations / Sustainability Reporting |
| Geographic 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 geographic location. | Biodiversity / Operations / Sustainability Reporting |
| Subsurface or underground land | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting subsurface or underground land. | Biodiversity / Operations / Sustainability Reporting |
| Position in relation to the biodiversity 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 position in relation to the biodiversity area. | Biodiversity / Operations / Sustainability Reporting |
| Type of operation | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting type of operation. | Biodiversity / Operations / Sustainability Reporting |
| Site size | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting site size. | Biodiversity / Operations / Sustainability Reporting |
| Biodiversity value by ecosystem type | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting biodiversity value by ecosystem type. | Biodiversity / Operations / Sustainability Reporting |
| Biodiversity value by protected-status listing | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting biodiversity value by protected-status listing. | Biodiversity / Operations / Sustainability Reporting |
＋ Afficher les sous-éléments de GRI 304-1 (liste de travail 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.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Comment le préparer
Disclosure 304-1 required an organization to report information for each operational site owned, leased or managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. For each applicable site, the organization was required to report its geographic location; any subsurface or underground land owned, leased or managed; its position in relation to the relevant area; the type of operation; the site’s size in square kilometres or another appropriate unit; the biodiversity value by ecosystem type; and the biodiversity value by protected-status listing.
Collect and reconcile the records for: Applicable operational site; Geographic location; Subsurface or underground land; Position in relation to the biodiversity area; Type of operation; Site size; Biodiversity value by ecosystem type; Biodiversity value by protected-status listing.
Apply Disclosure 304-1 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.
Demander les données
Request the disclosure evidence
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
Provide the reporting-period records and reconciliations for Disclosure 304-1: Applicable operational site; Geographic location; Subsurface or underground land; Position in relation to the biodiversity area; Type of operation; Site size; Biodiversity value by ecosystem type; Biodiversity value by protected-status listing. 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.
Meilleure demande
Provide the reporting-period records and reconciliations for Disclosure 304-1: Applicable operational site; Geographic location; Subsurface or underground land; Position in relation to the biodiversity area; Type of operation; Site size; Biodiversity value by ecosystem type; Biodiversity value by protected-status listing. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Rédigez votre information
Des notes qui transforment les données en information publiée
Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.
Note méthodologique
The Guidance also recommended including sites for which future operations had been formally announced.
Note de contexte
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.
Centre de téléchargement
Outils et formulaires de préparation
Outils de préparation professionnels pour GRI 304-1 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.
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Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| Applicable operational site is reported accurately and completely. | The response omits, misclassifies or overstates applicable operational site. | Approved source records, calculation files and review evidence supporting applicable operational site. |
| Geographic location is reported accurately and completely. | The response omits, misclassifies or overstates geographic location. | Approved source records, calculation files and review evidence supporting geographic location. |
| Subsurface or underground land is reported accurately and completely. | The response omits, misclassifies or overstates subsurface or underground land. | Approved source records, calculation files and review evidence supporting subsurface or underground land. |
| Position in relation to the biodiversity area is reported accurately and completely. | The response omits, misclassifies or overstates position in relation to the biodiversity area. | Approved source records, calculation files and review evidence supporting position in relation to the biodiversity area. |
| Type of operation is reported accurately and completely. | The response omits, misclassifies or overstates type of operation. | Approved source records, calculation files and review evidence supporting type of operation. |
| Site size is reported accurately and completely. | The response omits, misclassifies or overstates site size. | Approved source records, calculation files and review evidence supporting site size. |
| Biodiversity value by ecosystem type is reported accurately and completely. | The response omits, misclassifies or overstates biodiversity value by ecosystem type. | Approved source records, calculation files and review evidence supporting biodiversity value by ecosystem type. |
| Biodiversity value by protected-status listing is reported accurately and completely. | The response omits, misclassifies or overstates biodiversity value by protected-status listing. | Approved source records, calculation files and review evidence supporting biodiversity value by protected-status listing. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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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Références au référentiel
Exigences GRI applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
GRI
GRI 304-1
au sein de GRI 304 : Biodiversity
Connexes et exploration
Significant impacts of activities, products and services on biodiversity → FicheHabitats protected or restored → FicheIUCN Red List species and national conservation list species with habitats in areas affected by operations → Fiche
Parcourir toutes les informations →
Plus dans GRI 304 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →
Aller plus loin · GRI 304-1
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Comment cette bibliothèque est construite
312 rapports publiés indexés
63 171 pages avec citations au niveau de la page
272 fiches disclosure conçues par des praticiens
/fr/knowledge-hub/disclosure-cards/gri-304-1/
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