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Dr Ross KurinkoLinkedIn
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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 304-2
Significant impacts of activities, products and services on biodiversity
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GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026.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 304-2 · 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 304-2 required an organization to report the nature of its significant direct and indirect impacts on biodiversity, with reference to the construction or use of manufacturing plants, mines and transport infrastructure; pollution; the introduction of invasive species, pests and pathogens; the reduction of species; habitat conversion; and changes in ecological processes outside the natural range of variation.
The organization was also required to report significant direct and indirect positive and negative impacts with reference to the species affected, the extent of areas impacted, the duration of impacts, and their reversibility or irreversibility.
The ten preparation fields on this page are an LRA operational decomposition of these requirements and are not ten separate GRI disclosure requirements.
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 |
|---|---|---|---|
| Nature of each significant direct and indirect biodiversity impact | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting nature of each significant direct and indirect biodiversity impact. | Biodiversity / Operations / Sustainability Reporting |
| Impact driver | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting impact driver. | Biodiversity / Operations / Sustainability Reporting |
| Species affected | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting species affected. | Biodiversity / Operations / Sustainability Reporting |
| Extent of area impacted | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting extent of area impacted. | Biodiversity / Operations / Sustainability Reporting |
| Impact duration | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting impact duration. | Biodiversity / Operations / Sustainability Reporting |
| Reversibility or irreversibility | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting reversibility or irreversibility. | Biodiversity / Operations / Sustainability Reporting |
| Positive or negative impact | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting positive or negative impact. | Biodiversity / Operations / Sustainability Reporting |
＋ Mostra i sotto-elementi di GRI 304-2 (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.
Come prepararla
Disclosure 304-2 required an organization to report the nature of its significant direct and indirect impacts on biodiversity, with reference to the construction or use of manufacturing plants, mines and transport infrastructure; pollution; the introduction of invasive species, pests and pathogens; the reduction of species; habitat conversion; and changes in ecological processes outside the natural range of variation.
Collect and reconcile the records for: Nature of each significant direct and indirect biodiversity impact; Impact driver; Species affected; Extent of area impacted; Impact duration; Reversibility or irreversibility; Positive or negative impact.
Apply Disclosure 304-2 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 304-2: Nature of each significant direct and indirect biodiversity impact; Impact driver; Species affected; Extent of area impacted; Impact duration; Reversibility or irreversibility; Positive or negative impact. 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 304-2: Nature of each significant direct and indirect biodiversity impact; Impact driver; Species affected; Extent of area impacted; Impact duration; Reversibility or irreversibility; Positive or negative impact. 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 ten preparation fields on this page are an LRA operational decomposition of these requirements and are not ten separate GRI disclosure requirements.
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 304-2 — 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 |
|---|---|---|
| Nature of each significant direct and indirect biodiversity impact is reported accurately and completely. | The response omits, misclassifies or overstates nature of each significant direct and indirect biodiversity impact. | Approved source records, calculation files and review evidence supporting nature of each significant direct and indirect biodiversity impact. |
| Impact driver is reported accurately and completely. | The response omits, misclassifies or overstates impact driver. | Approved source records, calculation files and review evidence supporting impact driver. |
| Species affected is reported accurately and completely. | The response omits, misclassifies or overstates species affected. | Approved source records, calculation files and review evidence supporting species affected. |
| Extent of area impacted is reported accurately and completely. | The response omits, misclassifies or overstates extent of area impacted. | Approved source records, calculation files and review evidence supporting extent of area impacted. |
| Impact duration is reported accurately and completely. | The response omits, misclassifies or overstates impact duration. | Approved source records, calculation files and review evidence supporting impact duration. |
| Reversibility or irreversibility is reported accurately and completely. | The response omits, misclassifies or overstates reversibility or irreversibility. | Approved source records, calculation files and review evidence supporting reversibility or irreversibility. |
| Positive or negative impact is reported accurately and completely. | The response omits, misclassifies or overstates positive or negative impact. | Approved source records, calculation files and review evidence supporting positive or negative impact. |
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
Come preparo GRI 304-2?
Quali dati devo raccogliere?
Quali errori devo evitare?
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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 304-2
all’interno di GRI 304: Biodiversity
Correlati ed esplora
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas → 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 304-2
Impara a preparare questa informativa dall’inizio alla fine
This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
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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