GRI 304: Biodiversity 2016 sets out reporting requirements on the topic of biodiversity. This Standard can be used by an organization of any size, type, sector or geographic location that wants to report on its impacts related to this topic.

Background

In the context of the GRI Standards, the environmental dimension of sustainability concerns an organization’s impacts on living and non-living natural systems, including land, air, water, and ecosystems.

GRI 304 addresses the topic of biodiversity.

Protecting biological diversity is important for ensuring the survival of plant and animal species, genetic diversity, and natural ecosystems. In addition, natural ecosystems provide clean water and air, and contribute to food security and human health. Biodiversity also contributes directly to local livelihoods, making it essential for achieving poverty reduction, and thus sustainable development.

These concepts are covered in key instruments of the United Nations: see the References section of this Standard.

The disclosures in this Standard can provide information about an organization’s impacts related to biodiversity, and how it manages them.

Effective date: 1 July 2018

Earlier adoption is encouraged.

Contents

Introduction

GRI 304: Biodiversity

1. Management approach disclosures
2. Topic-specific disclosures

Disclosure 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
Disclosure 304-2 Significant impacts of activities, products, and services on biodiversity
Disclosure 304-3 Habitats protected or restored
Disclosure 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations

References

 

Translations

 

Please see the GRI Standards translation page for available translations of the Standards, or to find out more about the upcoming translation schedule and how to get involved.

Related Standards

This Standard is to be used together with the most recent versions of the following documents.