Disclosure focus
This disclosure asks an organisation to identify which of its operational sites are located in, next to, or otherwise associated with protected areas or other places recognised for high biodiversity value. The focus is on the organisation’s footprint across its operations, not just a few well-known or flagship sites, so the report should reflect the full set of relevant locations it controls or uses.
In practice, the organisation should explain where these sites are, how many there are, and how they relate to the protected or high-value area concerned. The key point is to show the extent of operational exposure to sensitive biodiversity locations, so readers can understand whether the issue is limited to a small number of sites or spread across a wider part of the business.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 304-1 sub-elements (LRA working checklist)
Check whether the site’s biodiversity value is identified by its protected designation.
Check whether the site’s biodiversity value is identified by the type of protected area, or by the type of high-biodiversity area outside a protected area.
Record the site’s geographic location.
List operational sites that the organisation owns, leases or manages, where they are in, or next to, protected areas or high-biodiversity areas outside protected areas.
State how each site sits relative to the protected area or the high-biodiversity area outside protected areas.
Record the size of the operational site.
Include any subsurface or underground land that the organisation owns, leases or manages.
State the type of operation carried out.
How to prepare it
1Start by setting the boundary for the report: list every site you control, lease, manage, or operate next to a protected place or a location with high biodiversity value outside protected areas.
2For each site in scope, decide what details you will treat as reportable: the site’s location, any subsurface or underground land you own, lease, or manage, the site’s position relative to the protected or high-biodiversity area, the kind of operation, the site’s size, the biodiversity attribute that explains its value, and the protected-status listing.
3Gather source records for each site so the information can be checked: maps, land or lease records, site registers, internal asset lists, and any documents that support the biodiversity classification and protected-status description.
4Compile the disclosure in a structured way, using one entry per site and including either the required figures or the narrative fields needed for each item in the scope.
5Record any site you leave out, any change in how you define the boundary, and any assumption used to classify a location or describe its biodiversity context, so the final disclosure is traceable.
6Before sign-off, compare the draft against the official source to confirm you have covered every required site detail and have not missed or altered any of the listed items.
Request the data
Request the site and biodiversity location data from Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Which sites in our portfolio sit within, next to, or otherwise overlap with protected nature areas or other places we treat as especially sensitive for biodiversity, and what are their key site details?
Use your organisation’s own site, land and environmental terms first, then map them to the reporting categories. Ask for the records the operational owner already keeps for site registers, land files, GIS layers, permits or environmental reviews, rather than using framework wording in the first ask.
Weak request
Please provide the protected-area disclosure data for GRI 304-1, including all sites adjacent to protected areas and all biodiversity-value locations, with the required attributes.
Why it fails: This uses framework language that many operational teams do not use day to day, so it is easy to misread or answer inconsistently. It also does not point the owner to the records they already hold, the internal site terms they use, or the exact site-level details needed to build the extract.
Better request
Please send the site register extract for [reporting period] for [business unit / portfolio], covering any sites in or near environmentally sensitive areas. Use your normal site, land and map terms first, then we will map them for reporting. For each site, include the internal site ID, location, ownership or control basis, size, activity type, relationship to the sensitive area, any subsurface land, the sensitive-area description used in your records, and the source file or system.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Explain which sites were included, how the organisation defined a relevant site, and what basis was used to decide whether a place counted as protected or biodiversity-sensitive.
Context note
Set out what the figures show about the organisation’s footprint in or near sensitive natural areas, including where those sites are, what kind of operations they host, and how large they are.
Fluctuation statement
If the number or mix of sites changed, note whether this was driven by site openings, closures, changes in control, updated mapping, or a revised view of which locations meet the inclusion criteria.
Content index entry
GRI 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 304-1 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.
Common gaps
Mistakes to avoid when collecting the data
Asking the wrong site owner
The data request goes to a central team that does not hold the site register, so the local property, estates, or operations team never confirms which locations are in scope.
Using framework language instead of site terms
The request is written in disclosure jargon, so the business cannot map it cleanly to its own depot, plant, office, or landholding records.
Leaving the boundary undefined
The team starts collecting locations before agreeing which owned, rented, run, or nearby sites count, so the list is incomplete or inconsistent.
Using the wrong reporting date basis
People pull a current map or a year-end snapshot without fixing the period cut-off, so the site list does not match the reporting period.
Mixing different counting bases
Some sites are counted by legal title, others by operational control or proximity, which makes the final population impossible to reconcile.
Dropping the original source labels
A spreadsheet copy strips out the map reference, land record ID, or conservation designation, so the team cannot trace each entry back to its source.
Combining separate site groups
Owned, rented, managed, and neighbouring locations are merged into one list too early, which hides differences that need to stay separate for review.
Missing evidence details
The file contains the site name but not the map extract, date, version, or other supporting metadata, so reviewers cannot test what was used.
No sign-off trail
The draft list is circulated without a named reviewer or approval record, so nobody can show who checked the data before it moved on.
Where judgement is often needed
Boundary shifts after buying or selling a site
Use the reporting cut-off you apply elsewhere in the report, explain when a newly acquired or disposed site first enters or leaves the list, and keep the same basis for the location, size and status fields.
Different country maps and local designations
Where national or local sources use different labels or boundary files, state which source you relied on for each site and describe any judgement used to decide whether it sits within or next to the relevant area.
Sites that only partly touch the sensitive area
If only part of a site falls within or beside the relevant area, explain whether you included the whole site or only the affected part, and make the basis consistent across all sites.
Underground or below-ground interests
Decide whether subsurface rights, tunnels or other below-ground holdings count as part of the site, then disclose that approach and identify any locations where the surface and below-ground footprints differ.
Choosing the site type label
When a location has more than one operational use or changes use during the year, pick the label that best reflects the main activity for the period and explain any mixed-use or transitional cases.
Estimating size versus using measured area
If exact area data are not available for every location, use a clearly described estimate method, say which sites are measured and which are estimated, and keep rounding consistent.
Listing the biodiversity feature behind the location
For each site, name the protected-status or habitat feature you used to classify it, and if several features apply, explain which one you treated as the main basis and why.
Aggregating sensitive location details
Where naming a site or giving exact coordinates could create confidentiality or security issues, group the information at a higher level, explain the aggregation rule, and make sure the summary still shows the geographic position and relationship to the relevant area.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Renewable power
*Synthetic illustration only.* We would describe the sites we operate, lease or manage that sit in, or next to, protected land or other places recognised for high ecological value. In this example, our portfolio includes 3 operational sites: one 12 ha wind farm in Scotland, 2 km from a designated nature reserve; one 8 ha battery storage site in Wales, partly within a locally important wildlife corridor; and one 5 ha substation in England, adjacent to a protected wetland. We would also note any below-ground land under our control, such as 1.5 ha of underground cable routes beneath the wind farm and 0.4 ha beneath the substation, and explain the relevant conservation feature for each location, including the protected designation or other biodiversity attribute that makes the area sensitive.
Illustrative only: shows how to identify relevant sites, state where they are, describe the operation and site size, and explain both the conservation feature and any formal protection status without using a tabular format.
Illustrative (synthetic) example — Food processing
*Synthetic illustration only.* Our group would report the facilities we own and manage that are inside, beside, or close to areas valued for biodiversity. In this example, we have 2 operational sites: a 20 ha processing plant in northern Italy, 500 m from a protected riverbank habitat, and a 6 ha packaging depot in southern Spain, partly overlapping a high-value coastal dune area. We would also disclose the underground land we manage, such as 2.0 ha of buried service corridors at the plant and 0.2 ha of drainage works at the depot, together with the ecological feature that defines each area and whether it carries a formal protected listing.
Illustrative only: shows how a reporter can combine site location, operational footprint, below-ground land, proximity or overlap with sensitive habitat, and the reason the area is considered important for biodiversity.
Company reports
How companies report GRI 304-1
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Firstsource Solutions Limited
Professional Services · India · 2025
Firstsource Solutions Limited’s ESG Report FY 2024-25 provides coverage on occupational health and safety management, including hazard identification, risk assessment, and safety audits, with specific data on workers covered by such systems found on page 226. The report also addresses human rights policies under its social impact section on page 210. However, several narrative items related to this disclosure, including further details on human rights implementation and numeric values, are not found or unclear in the report.
Companhia Paranaense de Energia - COPEL
Electric Utilities / IPP / Energy Traders · Brazil · 2024
Companhia Paranaense de Energia - COPEL’s Integrated Report 2024 includes a covered datapoint on page 288 regarding areas managed in or adjacent to protected areas and areas of high biodiversity value outside protected areas, referencing GRI 304-1 Geographic. However, the report lacks any quotable evidence for several specific narrative items (a-i to a-vii) and numeric values related to this disclosure. Additionally, page 316 notes omissions of certain environmental commitment requirements, indicating gaps in biodiversity-related disclosures.
WuXi AppTec Co., Ltd.
Pharmaceuticals / Biotech / Life Sciences · China · 2024
WuXi AppTec Co., Ltd.'s Environmental, Social and Governance Report 2024 shows that 89% of its operational sites have obtained ISO 14001 Environmental Management System certification and have submitted science-based targets (p.48). The report also references materials used by weight or volume and recycled content in a performance table related to GRI 301 standards (p.104). However, there is no evidence found in the report regarding other narrative items such as specific material disclosures, numeric values, or further environmental impact details.
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Check your understanding
Scenarios to work through
A logistics depot sits 300 metres from a wetland reserve boundary, and the company also leases a small underground cable corridor beneath the same plot. The site team is unsure whether the reserve’s status and the depot’s exact position need to be captured together.
QHow should the preparer decide what to include for this site entry?
Reveal model answer →Hide answer ↑Treat the depot as a site that needs to be described because its location is close to a protected place, and include the site’s geographic position, any relevant underground or subsurface land under control, how the site sits relative to the nearby protected area, the kind of activity carried out there, the site size, and the biodiversity significance of the nearby area, including its protected status where that is part of the evidence.
Why this matters · When a site is near a sensitive area, capture both the location details and the nature of the nearby biodiversity value, not just the address.
A quarry is partly on land owned by the business and partly on land it leases from a third party. The boundary touches a conservation area, but the operations team has only mapped the surface footprint so far.
QWhat should the preparer check before finalising the disclosure for this quarry?
Reveal model answer →Hide answer ↑Check that the entry covers all land under the business’s control, including any leased portions and any underground or below-ground land if relevant, then describe where the quarry sits in relation to the conservation area, what type of operation it is, how large the operational area is, and the biodiversity attribute of the nearby area together with its protected designation if applicable.
Why this matters · Do not limit the review to surface land; include all controlled land and the site’s relationship to the sensitive area.
A processing plant is not inside a protected area, but it is next to a habitat recognised locally for high biodiversity value. The environmental manager has the habitat name and the plant size, but not the legal protection category.
QCan the preparer complete the entry with the information already held, or is more detail needed?
Reveal model answer →Hide answer ↑More detail is needed. The entry should identify the site’s location, its position relative to the high-value habitat, the operation type, the site size, and the biodiversity value of the nearby area. If the area has a protected designation, that status should also be listed; if not, the biodiversity attribute still needs to be described in a way that shows why the area is significant.
Why this matters · A nearby area can be relevant because of its biodiversity value even when it is not formally protected.
A manufacturing site is managed by the company under a long-term contract, and a small underground service tunnel extends beyond the fenced boundary. The site is 1.8 hectares and sits beside a bird nesting area outside any formal reserve.
QWhat is the right judgement on whether this site belongs in the disclosure and what details should be recorded?
Reveal model answer →Hide answer ↑Include it, because the site is managed by the company and is adjacent to an area of biodiversity significance. Record the geographic location, the underground land under management, the site’s position next to the nesting area, the type of operation, the 1.8-hectare size, and the biodiversity attribute of the nearby area, plus any protected listing if there is one.
Why this matters · Managed sites count too, and the record should reflect both above-ground and below-ground control where relevant.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
How do I use the GRI 304-1 Biodiversity page to draft the disclosure from scratch?+−
Start with the plain-language explainer, then work through the step-by-step preparation section and the datapoints to prepare. The page also gives narrative starters and a draft GRI content-index line to help turn the collected data into a first draft.
What data do I need to collect for GRI 304-1 Biodiversity before I can write the disclosure?+−
The page says to prepare eight datapoints: protected site footprint, site location, underground land rights, area relationship, operation type, site area size, biodiversity attribute, and protection status. Use those as your minimum data checklist before drafting.
How should I set the scope for GRI 304-1 Biodiversity in practice?+−
Use the page’s preparation section and datapoints to decide which sites and land relationships are in scope, then capture the site-level details needed for the disclosure. The page is designed to help you define the reporting boundary before you write the narrative.
Who should own the GRI 304-1 Biodiversity data collection and sign-off?+−
The page does not assign roles, but it is set up for a sustainability or ESG manager, HR or data owner, and assurance reviewer to use together. In practice, ownership should sit with whoever can confirm the site data, evidence, and final draft are complete.
What should go into the evidence pack for GRI 304-1 Biodiversity assurance?+−
The page includes an evidence pack with five items to support assurance readiness. Use it alongside the six assurance claims to verify that the claim, risk, and evidence are aligned before review.
What are the common mistakes people make when reporting GRI 304-1 Biodiversity?+−
The page lists common reporting gaps and mistakes to help you avoid weak or incomplete disclosures. A practical use is to check your draft against those gaps before you finalise the evidence pack and narrative.
How do I use the GRI 304-1 Biodiversity workbook and printable card?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise the preparation and assurance checks, and the card as a quick reference while drafting.
Can I use the synthetic example disclosure on the GRI 304-1 Biodiversity page as a template for my own draft?+−
Yes, as a drafting aid only: the page includes synthetic illustrative examples and a quantitative table to show how a disclosure can be structured. Keep the numbers internally consistent and replace the example content with your own site data.
How do I turn the GRI 304-1 Biodiversity data into a narrative and content-index line?+−
The draft-output section gives visualisation ideas, narrative starters, and a GRI content-index line. Use those to convert the prepared datapoints into a short explanation of what was reported and where the supporting information sits.
What should an assurance reviewer check first on a GRI 304-1 Biodiversity draft?+−
Start with the six assurance claims and verify each one against the stated risk and evidence. Then check the evidence pack and the common reporting gaps to see whether the draft is supportable and complete.
How can I reuse GRI 304-1 Biodiversity data for ESRS E4 work?+−
The page says the closest ESRS correspondence is ESRS E4 (Biodiversity and Ecosystems), so the same site data may be reusable for that work. It does not say the requirements are identical, so you would still need to check the ESRS reporting needs separately.
More questions this page can help with
GRI 304-1 Biodiversity checklist for site location, site area size and protection statusGRI 304-1 Biodiversity evidence pack items for assurance readinessGRI 304-1 Biodiversity common reporting gaps and mistakes to avoidGRI 304-1 Biodiversity workbook download how to use the .xlsx fileGRI 304-1 Biodiversity printable Library Card PDF what is it forGRI 304-1 Biodiversity synthetic example disclosure table how to read itGRI 304-1 Biodiversity narrative starters and content-index line examplesGRI 304-1 Biodiversity assurance claims claim risk evidenceGRI 304-1 Biodiversity underground land rights and area relationship data pointsGRI 304-1 Biodiversity operation type and biodiversity attribute what data owner needs to provideGRI 304-1 Biodiversity step-by-step preparation section how to follow itGRI 304-1 Biodiversity from company reports table where to find published examples
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