Vai al focus dell’informativa
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Revisionato da
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
Materiale didattico LRA · Non emesso né approvato da 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
Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.
Status giuridico
GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026.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.
Passaporto pubblicato
Ultima revisione il 2026-08-03
Revisionato da
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
Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative
Standard
GRI 304: Biodiversity
Disclosure GRI 304-1 · 2016
Ultima revisione
2026-08-03
Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative
Per preparare questa informativa
Focus dell’informativa
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.
Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.
Prima di iniziare
Prima di iniziare
Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.
Preparazione
Informazioni chiave da preparare
| Campo da preparare | Cosa rilevare | Suggerimento sull’evidenza | Responsabile |
|---|---|---|---|
| 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 |
＋ Mostra i sotto-elementi di GRI 304-1 (checklist di lavoro 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.
Come prepararla
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.
Richiedi i dati
Request the disclosure evidence
Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.
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.
Richiesta migliore
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.
Redigi la tua informativa
Note che trasformano i dati in un’informativa
Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.
Nota metodologica
The Guidance also recommended including sites for which future operations had been formally announced.
Nota di contesto
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 download
Strumenti e moduli per la preparazione
Strumenti professionali di preparazione per GRI 304-1 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.
01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧
02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧
03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧
Preparazione all’assurance
Per ogni affermazione, verifica le evidenze
| Affermazione | Rischio | Evidenze da verificare |
|---|---|---|
| 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. |
Pacchetto di evidenze da preparare
Lacune ricorrenti nella rendicontazione
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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Prova
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Riferimenti al framework
Requisiti GRI pertinenti e informative correlate
Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.
GRI
GRI 304-1
all’interno di GRI 304: Biodiversity
Correlati ed esplora
Significant impacts of activities, products and services on biodiversity → SchedaHabitats protected or restored → SchedaIUCN Red List species and national conservation list species with habitats in areas affected by operations → Scheda
Sfoglia tutte le informative →
Altro in GRI 304 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →
Approfondisci · GRI 304-1
Impara a preparare questa informativa dall’inizio alla fine
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Come è costruita questa biblioteca
312 report pubblicati indicizzati
63.171 pagine con citazioni a livello di pagina
272 schede disclosure realizzate da professionisti
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Gratis · LRA Community
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