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 304-4
IUCN Red List species and national conservation list species with habitats in areas affected by operations
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GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026.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 304-4 · 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 304-4 required an organization to report the total number of IUCN Red List species and national conservation-list species whose habitats occurred in areas affected by the organization’s operations, broken down by the following extinction-risk categories: Critically Endangered, Endangered, Vulnerable, Near Threatened and Least Concern.
A single combined species total was not sufficient without the required category breakdown. When compiling the disclosure, the organization was recommended to compare the IUCN Red List and national conservation lists with the species identified in planning documentation and monitoring records.
The organization should document the affected areas assessed, the versions and dates of the conservation lists used, the treatment of species appearing in more than one list or at more than one site, and the evidence linking each species’ habitat to an area affected by operations. These methodological details support the disclosure but are not additional requirements of GRI 304-4.
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 |
|---|---|---|---|
| Affected-area species population | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting affected-area species population. | Biodiversity / Operations / Sustainability Reporting |
| Critically Endangered species | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting critically endangered species. | Biodiversity / Operations / Sustainability Reporting |
| Endangered species | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting endangered species. | Biodiversity / Operations / Sustainability Reporting |
| Vulnerable species | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting vulnerable species. | Biodiversity / Operations / Sustainability Reporting |
| Near Threatened species | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting near threatened species. | Biodiversity / Operations / Sustainability Reporting |
| Least Concern species | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting least concern species. | Biodiversity / Operations / Sustainability Reporting |
| Conservation-list versions and dates | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting conservation-list versions and dates. | Biodiversity / Operations / Sustainability Reporting |
＋ Subelementen van GRI 304-4 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 304-4 required an organization to report the total number of IUCN Red List species and national conservation-list species whose habitats occurred in areas affected by the organization’s operations, broken down by the following extinction-risk categories: Critically Endangered, Endangered, Vulnerable, Near Threatened and Least Concern.
Collect and reconcile the records for: Affected-area species population; Critically Endangered species; Endangered species; Vulnerable species; Near Threatened species; Least Concern species; Conservation-list versions and dates.
Apply Disclosure 304-4 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 304-4: Affected-area species population; Critically Endangered species; Endangered species; Vulnerable species; Near Threatened species; Least Concern species; Conservation-list versions and dates. 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 304-4: Affected-area species population; Critically Endangered species; Endangered species; Vulnerable species; Near Threatened species; Least Concern species; Conservation-list versions and dates. 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 organization should document the affected areas assessed, the versions and dates of the conservation lists used, the treatment of species appearing in more than one list or at more than one site, and the evidence linking each species’ habitat to an area affected by operations. These methodological details support the disclosure but are not additional requirements of GRI 304-4.
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 304-4 — 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 |
|---|---|---|
| Affected-area species population is reported accurately and completely. | The response omits, misclassifies or overstates affected-area species population. | Approved source records, calculation files and review evidence supporting affected-area species population. |
| Critically Endangered species is reported accurately and completely. | The response omits, misclassifies or overstates critically endangered species. | Approved source records, calculation files and review evidence supporting critically endangered species. |
| Endangered species is reported accurately and completely. | The response omits, misclassifies or overstates endangered species. | Approved source records, calculation files and review evidence supporting endangered species. |
| Vulnerable species is reported accurately and completely. | The response omits, misclassifies or overstates vulnerable species. | Approved source records, calculation files and review evidence supporting vulnerable species. |
| Near Threatened species is reported accurately and completely. | The response omits, misclassifies or overstates near threatened species. | Approved source records, calculation files and review evidence supporting near threatened species. |
| Least Concern species is reported accurately and completely. | The response omits, misclassifies or overstates least concern species. | Approved source records, calculation files and review evidence supporting least concern species. |
| Conservation-list versions and dates is reported accurately and completely. | The response omits, misclassifies or overstates conservation-list versions and dates. | Approved source records, calculation files and review evidence supporting conservation-list versions and dates. |
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 304-4
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 → KaartSignificant impacts of activities, products and services on biodiversity → KaartHabitats protected or restored → Kaart
Alle disclosures bekijken →
Meer in GRI 304 → Volledige catalogus bekijken → Home van de Disclosure-bibliotheek → Zoeken in alle disclosures →
Verder verdiepen · GRI 304-4
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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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