Ga naar de kern van de disclosure
RK
Beoordeeld door
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
Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door 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
Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.
Juridische status
GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026.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.
Gepubliceerd paspoort
Laatst beoordeeld op 2026-08-03
Beoordeeld door
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
Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative
Standaard
GRI 304: Biodiversity
Disclosure GRI 304-1 · 2016
Laatst beoordeeld
2026-08-03
Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative
Voor deze disclosure
Kern van de disclosure
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.
Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.
Voordat u begint
Voordat u begint
Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.
Voorbereiding
Belangrijkste voor te bereiden informatie
| Voorbereidingsveld | Wat vast te leggen | Aanwijzing voor bewijs | Eigenaar |
|---|---|---|---|
| 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 |
＋ Subelementen van GRI 304-1 tonen (LRA-werkchecklist)
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.
Hoe u dit voorbereidt
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.
De gegevens opvragen
Request the disclosure evidence
Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.
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.
Beter verzoek
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.
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Notities die gegevens tot een disclosure maken
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Methodenotitie
The Guidance also recommended including sites for which future operations had been formally announced.
Contextnotitie
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.
Downloadcentrum
Hulpmiddelen en formulieren voor de voorbereiding
Professionele voorbereidingshulpmiddelen voor GRI 304-1 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.
01XLSWerkboek voorbereiding & assuranceDatapunten, risico’s, te controleren bewijs, eigenaar en bewijsdossier.Gratis downloaden ↧
02XLSPakket voor de gegevensaanvraagAanvraagmail, berichtsjabloon, antwoordvelden en goedkeuringsstructuur.Gratis downloaden ↧
03PDFBibliotheekkaartPrintbare samenvatting van één pagina van deze disclosure-kaart.Gratis downloaden ↧
Assurance-gereedheid
Controleer bij elke bewering het bewijs
| Bewering | Risico | Te controleren bewijs |
|---|---|---|
| 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. |
Voor te bereiden bewijsdossier
Veelvoorkomende hiaten in de rapportage
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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Verwijzingen naar het raamwerk
Relevante GRI-vereisten en verwante disclosures
Beschikbare verwijzingen naar het raamwerk en aanpalende disclosures die relevant zijn voor deze vereiste.
GRI
GRI 304-1
binnen GRI 304: Biodiversity
Gerelateerd & verkennen
Significant impacts of activities, products and services on biodiversity → KaartHabitats protected or restored → KaartIUCN Red List species and national conservation list species with habitats in areas affected by operations → Kaart
Alle disclosures bekijken →
Meer in GRI 304 → Volledige catalogus bekijken → Home van de Disclosure-bibliotheek → Zoeken in alle disclosures →
Verder verdiepen · GRI 304-1
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