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 304-2
Significant impacts of activities, products and services on biodiversity
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GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026.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 304-2 · 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 304-2 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.
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 |
|---|---|---|---|
| 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 |
＋ Subelementen van GRI 304-2 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.
Hoe u dit voorbereidt
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.
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 304-2: 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.
Beter verzoek
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.
Stel uw disclosure op
Notities die gegevens tot een disclosure maken
LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.
Methodenotitie
The ten preparation fields on this page are an LRA operational decomposition of these requirements and are not ten separate GRI disclosure requirements.
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 304-2 — 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 |
|---|---|---|
| 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. |
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 304-2
binnen GRI 304: Biodiversity
Gerelateerd & verkennen
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas → KaartHabitats protected or restored → KaartIUCN Red List species and national conservation list species with habitats in areas affected by operations → Kaart
Alle disclosures bekijken →
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Verder verdiepen · GRI 304-2
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Hoe deze bibliotheek is opgebouwd
312 gepubliceerde rapporten geïndexeerd
63.171 pagina’s met verwijzingen op paginaniveau
272 door practitioners gemaakte Disclosurekaarten
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