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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 304-3
Habitats protected or restored
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GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026.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 304-3 · 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 304-3 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.
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 |
|---|---|---|---|
| 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 |
＋ Afficher les sous-éléments de GRI 304-3 (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.
Comment le préparer
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.
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 304-3: 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.
Meilleure demande
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.
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 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.
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 304-3 — 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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02XLSPack de demande de donnéesE-mail de demande, modèle de message, champs de réponse et structure de validation.Obtenir gratuitement ↧
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Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| 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. |
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 304-3
au sein de GRI 304 : Biodiversity
Connexes et exploration
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas → FicheSignificant impacts of activities, products and services on biodiversity → 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 304-3
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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-304-3/
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