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Проверил
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
Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative
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GRI 304: Biodiversity·Disclosure GRI 304-2
Significant impacts of activities, products and services on biodiversity
Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.
Правовой статус
GRI 304: Biodiversity 2016 has been superseded by GRI 101: Biodiversity 2024 for reports and other materials published on or after 1 January 2026.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.
Опубликованный паспорт
Последняя проверка 2026-08-03
Проверил
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
Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative
Стандарт
GRI 304: Biodiversity
Disclosure GRI 304-2 · 2016
Последняя проверка
2026-08-03
Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative
Чтобы подготовить это раскрытие
Суть раскрытия
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.
Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.
Прежде чем начать
Прежде чем начать
Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.
Подготовка
Ключевая информация для подготовки
| Поле подготовки | Что зафиксировать | Подсказка по доказательствам | Ответственный |
|---|---|---|---|
| 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 |
＋ Показать подпункты GRI 304-2 (рабочий чек-лист 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.
Как это подготовить
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.
Запросить данные
Request the disclosure evidence
Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.
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.
Более удачный запрос
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.
Составьте раскрытие
Заметки, которые превращают данные в раскрытие
Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.
Примечание о методике
The ten preparation fields on this page are an LRA operational decomposition of these requirements and are not ten separate GRI disclosure requirements.
Примечание о контексте
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.
Центр загрузок
Инструменты и формы для подготовки
Профессиональные инструменты подготовки для GRI 304-2 — бесплатно с членством в LRA Community. Зарегистрируйтесь один раз (это бесплатно), и откроются все загрузки, а вместе с ними Библиотека раскрытий, шаблоны и AI-ассистент LRA.
01XLSРабочая книга по подготовке и аудитуТочки данных, риски, доказательства для проверки, ответственный и пакет доказательств.Получить бесплатно ↧
02XLSПакет для запроса данныхПисьмо-запрос, шаблон сообщения, поля ответа и структура утверждения.Получить бесплатно ↧
03PDFБиблиотечная карточкаОдностраничная сводка этой карточки раскрытия для печати.Получить бесплатно ↧
Готовность к заверению
Для каждого утверждения проверьте доказательства
| Утверждение | Риски | Доказательства для проверки |
|---|---|---|
| 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. |
Пакет доказательств для подготовки
Типичные пробелы в отчётности
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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Ссылки на стандарты
Соответствующие требования GRI и смежные раскрытия
Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.
GRI
GRI 304-2
в составе GRI 304: Biodiversity
Связанное и другое
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas → КарточкаHabitats protected or restored → КарточкаIUCN Red List species and national conservation list species with habitats in areas affected by operations → Карточка
Все раскрытия →
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Как построена эта библиотека
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63 171 страниц с постраничными ссылками
272 карточек раскрытий, созданных практиками
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Получите инструменты для GRI 304-2 — бесплатно
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