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.
The rest of the Introduction section provides a background on the topic, an overview of the system of GRI Standards, and further information on using 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.
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