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GRI 304: Biodiversity 2016

EFFECTIVE DATE: 1 JULY 2018

Introduction​

GRI 304: Biodiversity 2016 contains disclosures for organizations to report information about their biodiversity-related impacts, and how they manage these impacts. The Standard is structured as follows:

  • Section 1 contains a requirement, which provides information about how the organization manages its biodiversity-related impacts.
  • Section 2 contains four disclosures, which provide information about the organization’s biodiversity-related impacts.
  • The Glossary contains defined terms with a specific meaning when used in the GRI Standards. The terms are underlined in the text of the GRI Standards and linked to the definitions.
  • The Bibliography lists authoritative intergovernmental instruments and additional references used in developing this Standard.

Background on the topic​

This Standard 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 Bibliography.

1. Topic management disclosures​

An organization reporting in accordance with the GRI Standards is required to report how it manages each of its material topics.

An organization that has determined biodiversity to be a material topic is required to report how it manages the topic using Disclosure 3-3 in GRI 3: Material Topics 2021 (see clause 1.1 in this section).

This section is therefore designed to supplement – and not replace – Disclosure 3-3 in GRI 3.

REQUIREMENTS​

  • 1.1 The reporting organization shall report how it manages biodiversity using Disclosure 3-3 in GRI 3: Material Topics 2021.

GUIDANCE​

The reporting organization can also describe its strategy for achieving its policy on biodiversity management. A biodiversity strategy can contain a combination of elements related to the prevention, management, and remediation of damage to natural habitats resulting from the organization’s activities. An example of this is the integration of biodiversity considerations into analytical tools, such as environmental site impact assessments.

2. Topic disclosures​

Disclosure 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas​

REQUIREMENTS​

The reporting organization shall report the following information:

  • a. For each operational site owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas, the following information:
    • i. Geographic location;
    • ii. Subsurface and underground land that may be owned, leased, or managed by the organization;
    • iii. Position in relation to the protected area (in the area, adjacent to, or containing portions of the protected area) or the high biodiversity value area outside protected areas;
    • iv. Type of operation (office, manufacturing or production, or extractive);
    • v. Size of operational site in km² (or another unit, if appropriate);
    • vi. Biodiversity value characterized by the attribute of the protected area or area of high biodiversity value outside the protected area (terrestrial, freshwater, or maritime ecosystem);
    • vii. Biodiversity value characterized by listing of protected status (such as IUCN Protected Area Management Categories, Ramsar Convention, national legislation).

RECOMMENDATIONS​

  • 2.1 When compiling the information specified in Disclosure 304-1, the reporting organization should include information about sites for which future operations have been formally announced.

GUIDANCE​

Background
Monitoring which activities are taking place in both protected areas and areas of high biodiversity value outside protected areas makes it possible for the organization to reduce the risks of impacts. It also makes it possible for the organization to manage impacts on biodiversity or to avoid mismanagement.

Disclosure 304-2 Significant impacts of activities, products and services on biodiversity​

REQUIREMENTS​

The reporting organization shall report the following information:

  • a. Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following:
    • i. Construction or use of manufacturing plants, mines, and transport infrastructure;
    • ii. Pollution (introduction of substances that do not naturally occur in the habitat from point and non-point sources);
    • iii. Introduction of invasive species, pests, and pathogens;
    • iv. Reduction of species;
    • v. Habitat conversion;
    • vi. Changes in ecological processes outside the natural range of variation (such as salinity or changes in groundwater level).
  • b. Significant direct and indirect positive and negative impacts with reference to the following:
    • i. Species affected;
    • ii. Extent of areas impacted;
    • iii. Duration of impacts;
    • iv. Reversibility or irreversibility of the impacts.

GUIDANCE​

Guidance for Disclosure 304-2
Indirect impacts on biodiversity can include impacts in the supply chain.

Areas of impact are not limited to areas that are formally protected and include consideration of impacts on buffer zones, as well as formally designated areas of special importance or sensitivity.

Background
This disclosure provides the background for understanding (and developing) an organization’s strategy to mitigate significant direct and indirect impacts on biodiversity. By presenting structured and qualitative information, the disclosure enables comparison of the relative size, scale, and nature of impacts over time and across organizations.

Disclosure 304-3 Habitats protected or restored​

REQUIREMENTS​

The reporting organization shall report the following information:

  • a. Size and location of all habitat areas protected or restored, and whether the success of the restoration measure was or is approved by independent external professionals.
  • b. Whether partnerships exist with third parties to protect or restore habitat areas distinct from where the organization has overseen and implemented restoration or protection measures.
  • c. Status of each area based on its condition at the close of the reporting period.
  • d. Standards, methodologies, and assumptions used.

RECOMMENDATIONS​

  • 2.2 When compiling the information specified in Disclosure 304-3, the reporting organization should align the information presented in this disclosure with regulatory or license requirements for the protection or restoration of habitats, if applicable.

GUIDANCE​

Guidance for Disclosure 304-3
This disclosure addresses the extent of an organization’s prevention and remediation activities with respect to its impacts on biodiversity. This disclosure refers to areas where remediation has been completed or where the area is actively protected. Areas where operations are still active can be counted if they conform to the definitions of ‘area restored’ or ‘area protected’.

Disclosure 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations​

REQUIREMENTS​

The reporting organization shall report the following information:

  • a. Total number of IUCN Red List species and national conservation list species with habitats in areas affected by the operations of the organization, by level of extinction risk:
    • i. Critically endangered
    • ii. Endangered
    • iii. Vulnerable
    • iv. Near threatened
    • v. Least concern

RECOMMENDATIONS​

  • 2.3 When compiling the information specified in Disclosure 304-4, the reporting organization should compare the information in the IUCN Red List and national conservation lists with the species outlined in planning documentation and monitoring records to ensure consistency.

GUIDANCE​

Background
This disclosure helps an organization to identify where its activities pose a threat to endangered plant and animal species. By identifying these threats, the organization can initiate appropriate steps to avoid harm and to prevent the extinction of species. The International Union for Conservation of Nature (IUCN) ‘Red List of Threatened Species’ (an inventory of the global conservation status of plant and animal species) and national conservation lists serve as authorities on the sensitivity of habitat in areas affected by operations, and on the relative importance of these habitats from a management perspective.

See reference [8] in the Bibliography.

Bibliography​

This section lists authoritative intergovernmental instruments and additional references used in developing this Standard.

Authoritative instruments:​

  1. Ramsar Convention, ‘The Convention on Wetlands of International Importance especially as Waterfowl Habitat’, 1994.
  2. United Nations (UN) Convention, ‘Convention on Biological Diversity’, 1992.
  3. United Nations (UN) Convention, ‘Convention on International Trade in Endangered Species of Wild Flora and Fauna (CITES)’, 1979.
  4. United Nations Educational, Scientific and Cultural Organization (UNESCO), Biosphere Reserves, http://www.unesco.org/new/en/natural-sciences/environment/ecological-sciences/biosphere-reserves/, accessed on 1 September 2016.
  5. United Nations Educational, Scientific and Cultural Organization (UNESCO), World Heritage Sites List, http://whc.unesco.org/en/list, accessed on 1 September 2016.

Additional references:​

  1. BirdLife International, Important Bird and Biodiversity Areas, http://www.birdlife.org/datazone/site, accessed on 1 September 2016.
  2. International Union for Conservation of Nature (IUCN), Guidelines for Applying Protected Area Management Categories, 2008.
  3. International Union for Conservation of Nature (IUCN), Red List of Threatened Species, http://www.iucnredlist.org/, accessed on 1 September 2016.