Back

International > Global Reporting Initiative

GRI 304: Biodiversity, 2016



AD ID

0003550

AD STATUS

GRI 304: Biodiversity, 2016

ORIGINATOR

Global Reporting Initiative

TYPE

International or National Standard

AVAILABILITY

With Membership

SYNONYMS

GRI 304: Biodiversity 2016

GRI 304: Biodiversity

EFFECTIVE

2018-07-01

ADDED

The document as a whole was last reviewed and released on 2022-10-26T00:00:00-0700.

AD ID

0003550

AD STATUS

With Membership

ORIGINATOR

Global Reporting Initiative

TYPE

International or National Standard

AVAILABILITY

SYNONYMS

GRI 304: Biodiversity 2016

GRI 304: Biodiversity

EFFECTIVE

2018-07-01

ADDED

The document as a whole was last reviewed and released on 2022-10-26T00:00:00-0700.


Important Notice

This Authority Document In Depth Report is copyrighted - © 2024 - Network Frontiers LLC. All rights reserved. Copyright in the Authority Document analyzed herein is held by its authors. Network Frontiers makes no claims of copyright in this Authority Document.

This Authority Document In Depth Report is provided for informational purposes only and does not constitute, and should not be construed as, legal advice. The reader is encouraged to consult with an attorney experienced in these areas for further explanation and advice.

This Authority Document In Depth Report provides analysis and guidance for use and implementation of the Authority Document but it is not a substitute for the original authority document itself. Readers should refer to the original authority document as the definitive resource on obligations and compliance requirements.

The process we used to tag and map this document

This document has been mapped into the Unified Compliance Framework using a patented methodology and patented tools (you can research our patents HERE). The mapping team has taken every effort to ensure the quality of mapping is of the highest degree. To learn more about the process we use to map Authority Documents, or to become involved in that process, click HERE.

Controls and asociated Citations breakdown

When the UCF Mapping Teams tag Citations and their associated mandates within an Authority Document, those Citations and Mandates are tied to Common Controls. In addition, and by virtue of those Citations and mandates being tied to Common Controls, there are three sets of meta data that are associated with each Citation; Controls by Impact Zone, Controls by Type, and Controls by Classification.

The online version of the mapping analysis you see here is just a fraction of the work the UCF Mapping Team has done. The downloadable version of this document, available within the Common Controls Hub (available HERE) contains the following:

Document implementation analysis – statistics about the document’s alignment with Common Controls as compared to other Authority Documents and statistics on usage of key terms and non-standard terms.

Citation and Mandate Tagging and Mapping – A complete listing of each and every Citation we found within GRI 304: Biodiversity, 2016 that have been tagged with their primary and secondary nouns and primary and secondary verbs in three column format. The first column shows the Citation (the marker within the Authority Document that points to where we found the guidance). The second column shows the Citation guidance per se, along with the tagging for the mandate we found within the Citation. The third column shows the Common Control ID that the mandate is linked to, and the final column gives us the Common Control itself.

Dictionary Terms – The dictionary terms listed for GRI 304: Biodiversity, 2016 are based upon terms either found within the Authority Document’s defined terms section(which most legal documents have), its glossary, and for the most part, as tagged within each mandate. The terms with links are terms that are the standardized version of the term.



Common Controls and
mandates by Impact Zone
19 Mandated Controls - bold    
7 Implied Controls - italic     50 Implementation

An Impact Zone is a hierarchical way of organizing our suite of Common Controls — it is a taxonomy. The top levels of the UCF hierarchy are called Impact Zones. Common Controls are mapped within the UCF’s Impact Zones and are maintained in a legal hierarchy within that Impact Zone. Each Impact Zone deals with a separate area of policies, standards, and procedures: technology acquisition, physical security, continuity, records management, etc.


The UCF created its taxonomy by looking at the corpus of standards and regulations through the lens of unification and a view toward how the controls impact the organization. Thus, we created a hierarchical structure for each impact zone that takes into account regulatory and standards bodies, doctrines, and language.

Number of Controls
76 Total
  • Audits and risk management
    24
    KEY:    Primary Verb     Primary Noun     Secondary Verb     Secondary Noun     Limiting Term
    Mandated - bold    Implied - italic    Implementation - regular TYPE CLASS
    Audits and risk management CC ID 00677 IT Impact Zone IT Impact Zone
    Establish, implement, and maintain a disclosure report. CC ID 15521 Establish/Maintain Documentation Preventive
    Include metrics in the disclosure report. CC ID 15916 Establish/Maintain Documentation Preventive
    Include environmental management metrics in the disclosure report. CC ID 16012 Establish/Maintain Documentation Preventive
    Include the total number of listed species with habitats in areas affected by organizational operations in the disclosure report. CC ID 16038
    [The reporting organization shall report the following information: 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: Disclosure 304-4 ¶ 1(a)]
    Actionable Reports or Measurements Detective
    Include a breakdown, by extinction risk, of the listed species with habitats in areas affected by organizational operations in the disclosure report. CC ID 16041
    [The reporting organization shall report the following information: 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: Critically endangered Disclosure 304-4 ¶ 1(a)(i)
    The reporting organization shall report the following information: 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: Endangered Disclosure 304-4 ¶ 1(a)(ii)
    The reporting organization shall report the following information: 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: Vulnerable Disclosure 304-4 ¶ 1(a)(iii)
    The reporting organization shall report the following information: 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: Near threatened Disclosure 304-4 ¶ 1(a)(iv)
    The reporting organization shall report the following information: 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: Least concern Disclosure 304-4 ¶ 1(a)(v)]
    Establish/Maintain Documentation Preventive
    Include the size of operational sites near areas of high biodiversity value in the disclosure report. CC ID 16032
    [{be adjacent}The reporting organization shall report the following information: 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: Size of operational site in km2 (or another unit, if appropriate); Disclosure 304-1 ¶ 1(a)(v)]
    Actionable Reports or Measurements Detective
    Include the size of habitat areas protected or restored by the organization in the disclosure report. CC ID 16023
    [The reporting organization shall report the following information: 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. Disclosure 304-3 ¶ 1(a)]
    Actionable Reports or Measurements Detective
    Include how material topics are managed in the disclosure report. CC ID 15657 Establish/Maintain Documentation Preventive
    Include disclosures for each material topic in the disclosure report. CC ID 15658 Establish/Maintain Documentation Preventive
    Include a description of how the organization manages biodiversity in the disclosure report. CC ID 15986
    [The reporting organization shall report how it manages biodiversity using Disclosure 3-3 in GRI 3: Material Topics 2021. § 1. 1.1]
    Establish/Maintain Documentation Preventive
    Include whether habitat restoration measures have been approved by independent external professionals in the disclosure report. CC ID 16075
    [The reporting organization shall report the following information: 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. Disclosure 304-3 ¶ 1(a)]
    Establish/Maintain Documentation Preventive
    Include the condition of habitat areas protected or restored by the organization in the disclosure report. CC ID 16040
    [{habitat area}The reporting organization shall report the following information: Status of each area based on its condition at the close of the reporting period. Disclosure 304-3 ¶ 1(c)]
    Establish/Maintain Documentation Preventive
    Include whether third party relationships exist to protect or restore habitat areas in the disclosure report. CC ID 16039
    [{be distinct}The reporting organization shall report the following information: 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. Disclosure 304-3 ¶ 1(b)]
    Establish/Maintain Documentation Preventive
    Include the biodiversity value of operational sites in the disclosure report. CC ID 16034
    [{be adjacent}The reporting organization shall report the following information: 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: 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); Disclosure 304-1 ¶ 1(a)(vi)
    {be adjacent}The reporting organization shall report the following information: 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: Biodiversity value characterized by listing of protected status (such as IUCN Protected Area Management Categories, Ramsar Convention, national legislation). Disclosure 304-1 ¶ 1(a)(vii)]
    Establish/Maintain Documentation Preventive
    Include the type of operations near areas of high biodiversity value in the disclosure report. CC ID 16025
    [{be adjacent}The reporting organization shall report the following information: 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: Type of operation (office, manufacturing or production, or extractive); Disclosure 304-1 ¶ 1(a)(iv)]
    Establish/Maintain Documentation Preventive
    Include the location of operational sites near areas of high biodiversity value in the disclosure report. CC ID 16020
    [{be adjacent}The reporting organization shall report the following information: 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: Geographic location; Disclosure 304-1 ¶ 1(a)(i)
    {be adjacent}The reporting organization shall report the following information: 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: 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; Disclosure 304-1 ¶ 1(a)(iii)]
    Establish/Maintain Documentation Preventive
    Include the location of habitat areas protected or restored by the organization in the disclosure report. CC ID 16018
    [The reporting organization shall report the following information: 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. Disclosure 304-3 ¶ 1(a)]
    Establish/Maintain Documentation Preventive
    Include the species impacted by organizational activities, products, and services in the disclosure report. CC ID 16015
    [The reporting organization shall report the following information: Significant direct and indirect positive and negative impacts with reference to the following: Species affected; Disclosure 304-2 ¶ 1(b)(i)]
    Establish/Maintain Documentation Preventive
    Include underground land owned by the organization near areas of high biodiversity value in the disclosure report. CC ID 16014
    [{be adjacent}{subsurface land}The reporting organization shall report the following information: 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: Subsurface and underground land that may be owned, leased, or managed by the organization; Disclosure 304-1 ¶ 1(a)(ii)]
    Establish/Maintain Documentation Preventive
    Include the impacts related to each material topic in the disclosure report. CC ID 15682
    [The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Disclosure 304-2 ¶ 1(a)
    The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Pollution (introduction of substances that do not naturally occur in the habitat from point and non-point sources); Disclosure 304-2 ¶ 1(a)(ii)
    The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Reduction of species; Disclosure 304-2 ¶ 1(a)(iv)
    The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Construction or use of manufacturing plants, mines, and transport infrastructure; Disclosure 304-2 ¶ 1(a)(i)
    The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Introduction of invasive species, pests, and pathogens; Disclosure 304-2 ¶ 1(a)(iii)
    The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Habitat conversion; Disclosure 304-2 ¶ 1(a)(v)
    The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Changes in ecological processes outside the natural range of variation (such as salinity or changes in groundwater level). Disclosure 304-2 ¶ 1(a)(vi)
    The reporting organization shall report the following information: Significant direct and indirect positive and negative impacts with reference to the following: Disclosure 304-2 ¶ 1(b)]
    Establish/Maintain Documentation Preventive
    Include the reversibility or irreversibility of impacts in the disclosure report. CC ID 16037
    [The reporting organization shall report the following information: Significant direct and indirect positive and negative impacts with reference to the following: Reversibility or irreversibility of the impacts. Disclosure 304-2 ¶ 1(b)(iv)]
    Establish/Maintain Documentation Preventive
    Include the impact duration in the disclosure report. CC ID 16036
    [The reporting organization shall report the following information: Significant direct and indirect positive and negative impacts with reference to the following: Duration of impacts; Disclosure 304-2 ¶ 1(b)(iii)]
    Establish/Maintain Documentation Preventive
    Include the extent of impacts in the disclosure report. CC ID 16016
    [The reporting organization shall report the following information: Significant direct and indirect positive and negative impacts with reference to the following: Extent of areas impacted; Disclosure 304-2 ¶ 1(b)(ii)]
    Establish/Maintain Documentation Preventive
  • Leadership and high level objectives
    52
    KEY:    Primary Verb     Primary Noun     Secondary Verb     Secondary Noun     Limiting Term
    Mandated - bold    Implied - italic    Implementation - regular TYPE CLASS
    Leadership and high level objectives CC ID 00597 IT Impact Zone IT Impact Zone
    Establish, implement, and maintain a reporting methodology program. CC ID 02072
    [The reporting organization shall report the following information: Standards, methodologies, and assumptions used. Disclosure 304-3 ¶ 1(d)]
    Business Processes Preventive
    Establish, implement, and maintain communication protocols. CC ID 12245 Establish/Maintain Documentation Preventive
    Use secure communication protocols for telecommunications. CC ID 16458 Business Processes Preventive
    Align the information being disseminated and communicated with the communication requirements according to the organization's communication protocol. CC ID 12419 Establish/Maintain Documentation Preventive
    Assess the effectiveness of the communication methods used in the communication protocol. CC ID 12691 Process or Activity Detective
    Include external requirements in the organization's communication protocol. CC ID 12418 Establish/Maintain Documentation Preventive
    Include disseminating and communicating events surrounding instances of desirable conduct and undesirable conduct in the communication protocols. CC ID 12824 Communicate Preventive
    Include input from interested personnel and affected parties as a part of the organization’s communication protocol. CC ID 12417 Establish/Maintain Documentation Preventive
    Establish, implement, and maintain a corrective action plan to address barriers to stakeholder engagement. CC ID 15677 Process or Activity Preventive
    Identify barriers to stakeholder engagement. CC ID 15676 Process or Activity Preventive
    Identify alternative measures for collecting stakeholder input, as necessary. CC ID 15672 Communicate Preventive
    Include disseminating and communicating conditions surrounding instances of desirable conduct and undesirable conduct in the communication protocols. CC ID 12804 Communicate Preventive
    Include methods to obtain information from interested personnel and affected parties about performance variances in the communication protocol. CC ID 12856 Process or Activity Preventive
    Include disseminating and communicating desirable conduct in the communication protocols. CC ID 12803 Communicate Preventive
    Include disseminating and communicating undesirable conduct in communication protocols. CC ID 12802 Communicate Preventive
    Route notifications, as necessary. CC ID 12832 Process or Activity Preventive
    Substantiate notifications, as necessary. CC ID 12831 Process or Activity Preventive
    Analyze the flow of information to ensure it is being received by the correct processes. CC ID 12860 Business Processes Preventive
    Prioritize notifications, as necessary. CC ID 12830 Process or Activity Preventive
    Report to management and stakeholders on the findings and information gathered from all types of inquiries. CC ID 12797 Actionable Reports or Measurements Preventive
    Disseminate and communicate internal controls with supply chain members. CC ID 12416 Communicate Preventive
    Establish and maintain the organization's survey method. CC ID 12869 Process or Activity Preventive
    Document the findings from surveys. CC ID 16309 Establish/Maintain Documentation Preventive
    Provide a consolidated view of information in the organization's survey method. CC ID 12894 Process or Activity Preventive
    Establish, implement, and maintain warning procedures that follow the organization's communication protocol. CC ID 12407 Establish/Maintain Documentation Preventive
    Establish, implement, and maintain alert procedures that follow the organization's communication protocol. CC ID 12406 Establish/Maintain Documentation Preventive
    Include the capturing and alerting of compliance violations in the notification system. CC ID 12962 Monitor and Evaluate Occurrences Preventive
    Include the capturing and alerting of unethical conduct in the notification system. CC ID 12932 Monitor and Evaluate Occurrences Preventive
    Include the capturing and alerting of performance variances in the notification system. CC ID 12929 Monitor and Evaluate Occurrences Preventive
    Include the capturing and alerting of weaknesses in the notification system. CC ID 12928 Monitor and Evaluate Occurrences Preventive
    Include the capturing and alerting of account activity in the notification system. CC ID 15314 Monitor and Evaluate Occurrences Preventive
    Establish, implement, and maintain an internal reporting program. CC ID 12409 Business Processes Preventive
    Include transactions and events as a part of internal reporting. CC ID 12413 Business Processes Preventive
    Disseminate and communicate management's choices for managing the organization as a part of internal reporting. CC ID 12412 Communicate Preventive
    Enforce a precision level for non-financial reporting based on user need and appropriate supply chain criteria. CC ID 12399 Establish/Maintain Documentation Preventive
    Define the thresholds for escalation in the internal reporting program. CC ID 14332 Establish/Maintain Documentation Preventive
    Define the thresholds for reporting in the internal reporting program. CC ID 14331 Establish/Maintain Documentation Preventive
    Establish, implement, and maintain an external reporting program. CC ID 12876 Communicate Preventive
    Provide identifying information about the organization to the responsible party. CC ID 16715 Communicate Preventive
    Identify the material topics required to be reported on. CC ID 15654 Business Processes Preventive
    Check the list of material topics for completeness. CC ID 15692 Investigate Preventive
    Prioritize material topics used in reporting. CC ID 15678 Communicate Preventive
    Review and approve the material topics, as necessary. CC ID 15670 Process or Activity Preventive
    Define the thresholds for reporting in the external reporting program. CC ID 15679 Establish/Maintain Documentation Preventive
    Include time requirements in the external reporting program. CC ID 16566 Communicate Preventive
    Include information about the organizational culture in the external reporting program. CC ID 15610 Establish/Maintain Documentation Preventive
    Include reporting to governing bodies in the external reporting plan. CC ID 12923 Communicate Preventive
    Submit confidential treatment applications to interested personnel and affected parties. CC ID 16592 Communicate Preventive
    Include the reasons for objections to public disclosure in confidential treatment applications. CC ID 16594 Establish/Maintain Documentation Preventive
    Include contact information for the interested personnel and affected parties the report was filed with in the confidential treatment application. CC ID 16595 Establish/Maintain Documentation Preventive
    Include the information that was omitted in the confidential treatment application. CC ID 16593 Establish/Maintain Documentation Preventive
Common Controls and
mandates by Type
19 Mandated Controls - bold    
7 Implied Controls - italic     50 Implementation

Each Common Control is assigned a meta-data type to help you determine the objective of the Control and associated Authority Document mandates aligned with it. These types include behavioral controls, process controls, records management, technical security, configuration management, etc. They are provided as another tool to dissect the Authority Document’s mandates and assign them effectively within your organization.

Number of Controls
76 Total
  • Actionable Reports or Measurements
    4
    KEY:    Primary Verb     Primary Noun     Secondary Verb     Secondary Noun     Limiting Term
    Mandated - bold    Implied - italic    Implementation - regular IMPACT ZONE CLASS
    Report to management and stakeholders on the findings and information gathered from all types of inquiries. CC ID 12797 Leadership and high level objectives Preventive
    Include the total number of listed species with habitats in areas affected by organizational operations in the disclosure report. CC ID 16038
    [The reporting organization shall report the following information: 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: Disclosure 304-4 ¶ 1(a)]
    Audits and risk management Detective
    Include the size of operational sites near areas of high biodiversity value in the disclosure report. CC ID 16032
    [{be adjacent}The reporting organization shall report the following information: 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: Size of operational site in km2 (or another unit, if appropriate); Disclosure 304-1 ¶ 1(a)(v)]
    Audits and risk management Detective
    Include the size of habitat areas protected or restored by the organization in the disclosure report. CC ID 16023
    [The reporting organization shall report the following information: 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. Disclosure 304-3 ¶ 1(a)]
    Audits and risk management Detective
  • Business Processes
    6
    KEY:    Primary Verb     Primary Noun     Secondary Verb     Secondary Noun     Limiting Term
    Mandated - bold    Implied - italic    Implementation - regular IMPACT ZONE CLASS
    Establish, implement, and maintain a reporting methodology program. CC ID 02072
    [The reporting organization shall report the following information: Standards, methodologies, and assumptions used. Disclosure 304-3 ¶ 1(d)]
    Leadership and high level objectives Preventive
    Use secure communication protocols for telecommunications. CC ID 16458 Leadership and high level objectives Preventive
    Analyze the flow of information to ensure it is being received by the correct processes. CC ID 12860 Leadership and high level objectives Preventive
    Establish, implement, and maintain an internal reporting program. CC ID 12409 Leadership and high level objectives Preventive
    Include transactions and events as a part of internal reporting. CC ID 12413 Leadership and high level objectives Preventive
    Identify the material topics required to be reported on. CC ID 15654 Leadership and high level objectives Preventive
  • Communicate
    13
    KEY:    Primary Verb     Primary Noun     Secondary Verb     Secondary Noun     Limiting Term
    Mandated - bold    Implied - italic    Implementation - regular IMPACT ZONE CLASS
    Include disseminating and communicating events surrounding instances of desirable conduct and undesirable conduct in the communication protocols. CC ID 12824 Leadership and high level objectives Preventive
    Identify alternative measures for collecting stakeholder input, as necessary. CC ID 15672 Leadership and high level objectives Preventive
    Include disseminating and communicating conditions surrounding instances of desirable conduct and undesirable conduct in the communication protocols. CC ID 12804 Leadership and high level objectives Preventive
    Include disseminating and communicating desirable conduct in the communication protocols. CC ID 12803 Leadership and high level objectives Preventive
    Include disseminating and communicating undesirable conduct in communication protocols. CC ID 12802 Leadership and high level objectives Preventive
    Disseminate and communicate internal controls with supply chain members. CC ID 12416 Leadership and high level objectives Preventive
    Disseminate and communicate management's choices for managing the organization as a part of internal reporting. CC ID 12412 Leadership and high level objectives Preventive
    Establish, implement, and maintain an external reporting program. CC ID 12876 Leadership and high level objectives Preventive
    Provide identifying information about the organization to the responsible party. CC ID 16715 Leadership and high level objectives Preventive
    Prioritize material topics used in reporting. CC ID 15678 Leadership and high level objectives Preventive
    Include time requirements in the external reporting program. CC ID 16566 Leadership and high level objectives Preventive
    Include reporting to governing bodies in the external reporting plan. CC ID 12923 Leadership and high level objectives Preventive
    Submit confidential treatment applications to interested personnel and affected parties. CC ID 16592 Leadership and high level objectives Preventive
  • Establish/Maintain Documentation
    35
    KEY:    Primary Verb     Primary Noun     Secondary Verb     Secondary Noun     Limiting Term
    Mandated - bold    Implied - italic    Implementation - regular IMPACT ZONE CLASS
    Establish, implement, and maintain communication protocols. CC ID 12245 Leadership and high level objectives Preventive
    Align the information being disseminated and communicated with the communication requirements according to the organization's communication protocol. CC ID 12419 Leadership and high level objectives Preventive
    Include external requirements in the organization's communication protocol. CC ID 12418 Leadership and high level objectives Preventive
    Include input from interested personnel and affected parties as a part of the organization’s communication protocol. CC ID 12417 Leadership and high level objectives Preventive
    Document the findings from surveys. CC ID 16309 Leadership and high level objectives Preventive
    Establish, implement, and maintain warning procedures that follow the organization's communication protocol. CC ID 12407 Leadership and high level objectives Preventive
    Establish, implement, and maintain alert procedures that follow the organization's communication protocol. CC ID 12406 Leadership and high level objectives Preventive
    Enforce a precision level for non-financial reporting based on user need and appropriate supply chain criteria. CC ID 12399 Leadership and high level objectives Preventive
    Define the thresholds for escalation in the internal reporting program. CC ID 14332 Leadership and high level objectives Preventive
    Define the thresholds for reporting in the internal reporting program. CC ID 14331 Leadership and high level objectives Preventive
    Define the thresholds for reporting in the external reporting program. CC ID 15679 Leadership and high level objectives Preventive
    Include information about the organizational culture in the external reporting program. CC ID 15610 Leadership and high level objectives Preventive
    Include the reasons for objections to public disclosure in confidential treatment applications. CC ID 16594 Leadership and high level objectives Preventive
    Include contact information for the interested personnel and affected parties the report was filed with in the confidential treatment application. CC ID 16595 Leadership and high level objectives Preventive
    Include the information that was omitted in the confidential treatment application. CC ID 16593 Leadership and high level objectives Preventive
    Establish, implement, and maintain a disclosure report. CC ID 15521 Audits and risk management Preventive
    Include metrics in the disclosure report. CC ID 15916 Audits and risk management Preventive
    Include environmental management metrics in the disclosure report. CC ID 16012 Audits and risk management Preventive
    Include a breakdown, by extinction risk, of the listed species with habitats in areas affected by organizational operations in the disclosure report. CC ID 16041
    [The reporting organization shall report the following information: 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: Critically endangered Disclosure 304-4 ¶ 1(a)(i)
    The reporting organization shall report the following information: 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: Endangered Disclosure 304-4 ¶ 1(a)(ii)
    The reporting organization shall report the following information: 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: Vulnerable Disclosure 304-4 ¶ 1(a)(iii)
    The reporting organization shall report the following information: 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: Near threatened Disclosure 304-4 ¶ 1(a)(iv)
    The reporting organization shall report the following information: 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: Least concern Disclosure 304-4 ¶ 1(a)(v)]
    Audits and risk management Preventive
    Include how material topics are managed in the disclosure report. CC ID 15657 Audits and risk management Preventive
    Include disclosures for each material topic in the disclosure report. CC ID 15658 Audits and risk management Preventive
    Include a description of how the organization manages biodiversity in the disclosure report. CC ID 15986
    [The reporting organization shall report how it manages biodiversity using Disclosure 3-3 in GRI 3: Material Topics 2021. § 1. 1.1]
    Audits and risk management Preventive
    Include whether habitat restoration measures have been approved by independent external professionals in the disclosure report. CC ID 16075
    [The reporting organization shall report the following information: 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. Disclosure 304-3 ¶ 1(a)]
    Audits and risk management Preventive
    Include the condition of habitat areas protected or restored by the organization in the disclosure report. CC ID 16040
    [{habitat area}The reporting organization shall report the following information: Status of each area based on its condition at the close of the reporting period. Disclosure 304-3 ¶ 1(c)]
    Audits and risk management Preventive
    Include whether third party relationships exist to protect or restore habitat areas in the disclosure report. CC ID 16039
    [{be distinct}The reporting organization shall report the following information: 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. Disclosure 304-3 ¶ 1(b)]
    Audits and risk management Preventive
    Include the biodiversity value of operational sites in the disclosure report. CC ID 16034
    [{be adjacent}The reporting organization shall report the following information: 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: 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); Disclosure 304-1 ¶ 1(a)(vi)
    {be adjacent}The reporting organization shall report the following information: 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: Biodiversity value characterized by listing of protected status (such as IUCN Protected Area Management Categories, Ramsar Convention, national legislation). Disclosure 304-1 ¶ 1(a)(vii)]
    Audits and risk management Preventive
    Include the type of operations near areas of high biodiversity value in the disclosure report. CC ID 16025
    [{be adjacent}The reporting organization shall report the following information: 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: Type of operation (office, manufacturing or production, or extractive); Disclosure 304-1 ¶ 1(a)(iv)]
    Audits and risk management Preventive
    Include the location of operational sites near areas of high biodiversity value in the disclosure report. CC ID 16020
    [{be adjacent}The reporting organization shall report the following information: 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: Geographic location; Disclosure 304-1 ¶ 1(a)(i)
    {be adjacent}The reporting organization shall report the following information: 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: 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; Disclosure 304-1 ¶ 1(a)(iii)]
    Audits and risk management Preventive
    Include the location of habitat areas protected or restored by the organization in the disclosure report. CC ID 16018
    [The reporting organization shall report the following information: 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. Disclosure 304-3 ¶ 1(a)]
    Audits and risk management Preventive
    Include the species impacted by organizational activities, products, and services in the disclosure report. CC ID 16015
    [The reporting organization shall report the following information: Significant direct and indirect positive and negative impacts with reference to the following: Species affected; Disclosure 304-2 ¶ 1(b)(i)]
    Audits and risk management Preventive
    Include underground land owned by the organization near areas of high biodiversity value in the disclosure report. CC ID 16014
    [{be adjacent}{subsurface land}The reporting organization shall report the following information: 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: Subsurface and underground land that may be owned, leased, or managed by the organization; Disclosure 304-1 ¶ 1(a)(ii)]
    Audits and risk management Preventive
    Include the impacts related to each material topic in the disclosure report. CC ID 15682
    [The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Disclosure 304-2 ¶ 1(a)
    The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Pollution (introduction of substances that do not naturally occur in the habitat from point and non-point sources); Disclosure 304-2 ¶ 1(a)(ii)
    The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Reduction of species; Disclosure 304-2 ¶ 1(a)(iv)
    The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Construction or use of manufacturing plants, mines, and transport infrastructure; Disclosure 304-2 ¶ 1(a)(i)
    The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Introduction of invasive species, pests, and pathogens; Disclosure 304-2 ¶ 1(a)(iii)
    The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Habitat conversion; Disclosure 304-2 ¶ 1(a)(v)
    The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Changes in ecological processes outside the natural range of variation (such as salinity or changes in groundwater level). Disclosure 304-2 ¶ 1(a)(vi)
    The reporting organization shall report the following information: Significant direct and indirect positive and negative impacts with reference to the following: Disclosure 304-2 ¶ 1(b)]
    Audits and risk management Preventive
    Include the reversibility or irreversibility of impacts in the disclosure report. CC ID 16037
    [The reporting organization shall report the following information: Significant direct and indirect positive and negative impacts with reference to the following: Reversibility or irreversibility of the impacts. Disclosure 304-2 ¶ 1(b)(iv)]
    Audits and risk management Preventive
    Include the impact duration in the disclosure report. CC ID 16036
    [The reporting organization shall report the following information: Significant direct and indirect positive and negative impacts with reference to the following: Duration of impacts; Disclosure 304-2 ¶ 1(b)(iii)]
    Audits and risk management Preventive
    Include the extent of impacts in the disclosure report. CC ID 16016
    [The reporting organization shall report the following information: Significant direct and indirect positive and negative impacts with reference to the following: Extent of areas impacted; Disclosure 304-2 ¶ 1(b)(ii)]
    Audits and risk management Preventive
  • IT Impact Zone
    2
    KEY:    Primary Verb     Primary Noun     Secondary Verb     Secondary Noun     Limiting Term
    Mandated - bold    Implied - italic    Implementation - regular IMPACT ZONE CLASS
    Leadership and high level objectives CC ID 00597 Leadership and high level objectives IT Impact Zone
    Audits and risk management CC ID 00677 Audits and risk management IT Impact Zone
  • Investigate
    1
    KEY:    Primary Verb     Primary Noun     Secondary Verb     Secondary Noun     Limiting Term
    Mandated - bold    Implied - italic    Implementation - regular IMPACT ZONE CLASS
    Check the list of material topics for completeness. CC ID 15692 Leadership and high level objectives Preventive
  • Monitor and Evaluate Occurrences
    5
    KEY:    Primary Verb     Primary Noun     Secondary Verb     Secondary Noun     Limiting Term
    Mandated - bold    Implied - italic    Implementation - regular IMPACT ZONE CLASS
    Include the capturing and alerting of compliance violations in the notification system. CC ID 12962 Leadership and high level objectives Preventive
    Include the capturing and alerting of unethical conduct in the notification system. CC ID 12932 Leadership and high level objectives Preventive
    Include the capturing and alerting of performance variances in the notification system. CC ID 12929 Leadership and high level objectives Preventive
    Include the capturing and alerting of weaknesses in the notification system. CC ID 12928 Leadership and high level objectives Preventive
    Include the capturing and alerting of account activity in the notification system. CC ID 15314 Leadership and high level objectives Preventive
  • Process or Activity
    10
    KEY:    Primary Verb     Primary Noun     Secondary Verb     Secondary Noun     Limiting Term
    Mandated - bold    Implied - italic    Implementation - regular IMPACT ZONE CLASS
    Assess the effectiveness of the communication methods used in the communication protocol. CC ID 12691 Leadership and high level objectives Detective
    Establish, implement, and maintain a corrective action plan to address barriers to stakeholder engagement. CC ID 15677 Leadership and high level objectives Preventive
    Identify barriers to stakeholder engagement. CC ID 15676 Leadership and high level objectives Preventive
    Include methods to obtain information from interested personnel and affected parties about performance variances in the communication protocol. CC ID 12856 Leadership and high level objectives Preventive
    Route notifications, as necessary. CC ID 12832 Leadership and high level objectives Preventive
    Substantiate notifications, as necessary. CC ID 12831 Leadership and high level objectives Preventive
    Prioritize notifications, as necessary. CC ID 12830 Leadership and high level objectives Preventive
    Establish and maintain the organization's survey method. CC ID 12869 Leadership and high level objectives Preventive
    Provide a consolidated view of information in the organization's survey method. CC ID 12894 Leadership and high level objectives Preventive
    Review and approve the material topics, as necessary. CC ID 15670 Leadership and high level objectives Preventive
Common Controls and
mandates by Classification
19 Mandated Controls - bold    
7 Implied Controls - italic     50 Implementation

There are three types of Common Control classifications; corrective, detective, and preventive. Common Controls at the top level have the default assignment of Impact Zone.

Number of Controls
76 Total
  • Detective
    4
    KEY:    Primary Verb     Primary Noun     Secondary Verb     Secondary Noun     Limiting Term
    Mandated - bold    Implied - italic    Implementation - regular IMPACT ZONE TYPE
    Assess the effectiveness of the communication methods used in the communication protocol. CC ID 12691 Leadership and high level objectives Process or Activity
    Include the total number of listed species with habitats in areas affected by organizational operations in the disclosure report. CC ID 16038
    [The reporting organization shall report the following information: 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: Disclosure 304-4 ¶ 1(a)]
    Audits and risk management Actionable Reports or Measurements
    Include the size of operational sites near areas of high biodiversity value in the disclosure report. CC ID 16032
    [{be adjacent}The reporting organization shall report the following information: 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: Size of operational site in km2 (or another unit, if appropriate); Disclosure 304-1 ¶ 1(a)(v)]
    Audits and risk management Actionable Reports or Measurements
    Include the size of habitat areas protected or restored by the organization in the disclosure report. CC ID 16023
    [The reporting organization shall report the following information: 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. Disclosure 304-3 ¶ 1(a)]
    Audits and risk management Actionable Reports or Measurements
  • IT Impact Zone
    2
    KEY:    Primary Verb     Primary Noun     Secondary Verb     Secondary Noun     Limiting Term
    Mandated - bold    Implied - italic    Implementation - regular IMPACT ZONE TYPE
    Leadership and high level objectives CC ID 00597 Leadership and high level objectives IT Impact Zone
    Audits and risk management CC ID 00677 Audits and risk management IT Impact Zone
  • Preventive
    70
    KEY:    Primary Verb     Primary Noun     Secondary Verb     Secondary Noun     Limiting Term
    Mandated - bold    Implied - italic    Implementation - regular IMPACT ZONE TYPE
    Establish, implement, and maintain a reporting methodology program. CC ID 02072
    [The reporting organization shall report the following information: Standards, methodologies, and assumptions used. Disclosure 304-3 ¶ 1(d)]
    Leadership and high level objectives Business Processes
    Establish, implement, and maintain communication protocols. CC ID 12245 Leadership and high level objectives Establish/Maintain Documentation
    Use secure communication protocols for telecommunications. CC ID 16458 Leadership and high level objectives Business Processes
    Align the information being disseminated and communicated with the communication requirements according to the organization's communication protocol. CC ID 12419 Leadership and high level objectives Establish/Maintain Documentation
    Include external requirements in the organization's communication protocol. CC ID 12418 Leadership and high level objectives Establish/Maintain Documentation
    Include disseminating and communicating events surrounding instances of desirable conduct and undesirable conduct in the communication protocols. CC ID 12824 Leadership and high level objectives Communicate
    Include input from interested personnel and affected parties as a part of the organization’s communication protocol. CC ID 12417 Leadership and high level objectives Establish/Maintain Documentation
    Establish, implement, and maintain a corrective action plan to address barriers to stakeholder engagement. CC ID 15677 Leadership and high level objectives Process or Activity
    Identify barriers to stakeholder engagement. CC ID 15676 Leadership and high level objectives Process or Activity
    Identify alternative measures for collecting stakeholder input, as necessary. CC ID 15672 Leadership and high level objectives Communicate
    Include disseminating and communicating conditions surrounding instances of desirable conduct and undesirable conduct in the communication protocols. CC ID 12804 Leadership and high level objectives Communicate
    Include methods to obtain information from interested personnel and affected parties about performance variances in the communication protocol. CC ID 12856 Leadership and high level objectives Process or Activity
    Include disseminating and communicating desirable conduct in the communication protocols. CC ID 12803 Leadership and high level objectives Communicate
    Include disseminating and communicating undesirable conduct in communication protocols. CC ID 12802 Leadership and high level objectives Communicate
    Route notifications, as necessary. CC ID 12832 Leadership and high level objectives Process or Activity
    Substantiate notifications, as necessary. CC ID 12831 Leadership and high level objectives Process or Activity
    Analyze the flow of information to ensure it is being received by the correct processes. CC ID 12860 Leadership and high level objectives Business Processes
    Prioritize notifications, as necessary. CC ID 12830 Leadership and high level objectives Process or Activity
    Report to management and stakeholders on the findings and information gathered from all types of inquiries. CC ID 12797 Leadership and high level objectives Actionable Reports or Measurements
    Disseminate and communicate internal controls with supply chain members. CC ID 12416 Leadership and high level objectives Communicate
    Establish and maintain the organization's survey method. CC ID 12869 Leadership and high level objectives Process or Activity
    Document the findings from surveys. CC ID 16309 Leadership and high level objectives Establish/Maintain Documentation
    Provide a consolidated view of information in the organization's survey method. CC ID 12894 Leadership and high level objectives Process or Activity
    Establish, implement, and maintain warning procedures that follow the organization's communication protocol. CC ID 12407 Leadership and high level objectives Establish/Maintain Documentation
    Establish, implement, and maintain alert procedures that follow the organization's communication protocol. CC ID 12406 Leadership and high level objectives Establish/Maintain Documentation
    Include the capturing and alerting of compliance violations in the notification system. CC ID 12962 Leadership and high level objectives Monitor and Evaluate Occurrences
    Include the capturing and alerting of unethical conduct in the notification system. CC ID 12932 Leadership and high level objectives Monitor and Evaluate Occurrences
    Include the capturing and alerting of performance variances in the notification system. CC ID 12929 Leadership and high level objectives Monitor and Evaluate Occurrences
    Include the capturing and alerting of weaknesses in the notification system. CC ID 12928 Leadership and high level objectives Monitor and Evaluate Occurrences
    Include the capturing and alerting of account activity in the notification system. CC ID 15314 Leadership and high level objectives Monitor and Evaluate Occurrences
    Establish, implement, and maintain an internal reporting program. CC ID 12409 Leadership and high level objectives Business Processes
    Include transactions and events as a part of internal reporting. CC ID 12413 Leadership and high level objectives Business Processes
    Disseminate and communicate management's choices for managing the organization as a part of internal reporting. CC ID 12412 Leadership and high level objectives Communicate
    Enforce a precision level for non-financial reporting based on user need and appropriate supply chain criteria. CC ID 12399 Leadership and high level objectives Establish/Maintain Documentation
    Define the thresholds for escalation in the internal reporting program. CC ID 14332 Leadership and high level objectives Establish/Maintain Documentation
    Define the thresholds for reporting in the internal reporting program. CC ID 14331 Leadership and high level objectives Establish/Maintain Documentation
    Establish, implement, and maintain an external reporting program. CC ID 12876 Leadership and high level objectives Communicate
    Provide identifying information about the organization to the responsible party. CC ID 16715 Leadership and high level objectives Communicate
    Identify the material topics required to be reported on. CC ID 15654 Leadership and high level objectives Business Processes
    Check the list of material topics for completeness. CC ID 15692 Leadership and high level objectives Investigate
    Prioritize material topics used in reporting. CC ID 15678 Leadership and high level objectives Communicate
    Review and approve the material topics, as necessary. CC ID 15670 Leadership and high level objectives Process or Activity
    Define the thresholds for reporting in the external reporting program. CC ID 15679 Leadership and high level objectives Establish/Maintain Documentation
    Include time requirements in the external reporting program. CC ID 16566 Leadership and high level objectives Communicate
    Include information about the organizational culture in the external reporting program. CC ID 15610 Leadership and high level objectives Establish/Maintain Documentation
    Include reporting to governing bodies in the external reporting plan. CC ID 12923 Leadership and high level objectives Communicate
    Submit confidential treatment applications to interested personnel and affected parties. CC ID 16592 Leadership and high level objectives Communicate
    Include the reasons for objections to public disclosure in confidential treatment applications. CC ID 16594 Leadership and high level objectives Establish/Maintain Documentation
    Include contact information for the interested personnel and affected parties the report was filed with in the confidential treatment application. CC ID 16595 Leadership and high level objectives Establish/Maintain Documentation
    Include the information that was omitted in the confidential treatment application. CC ID 16593 Leadership and high level objectives Establish/Maintain Documentation
    Establish, implement, and maintain a disclosure report. CC ID 15521 Audits and risk management Establish/Maintain Documentation
    Include metrics in the disclosure report. CC ID 15916 Audits and risk management Establish/Maintain Documentation
    Include environmental management metrics in the disclosure report. CC ID 16012 Audits and risk management Establish/Maintain Documentation
    Include a breakdown, by extinction risk, of the listed species with habitats in areas affected by organizational operations in the disclosure report. CC ID 16041
    [The reporting organization shall report the following information: 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: Critically endangered Disclosure 304-4 ¶ 1(a)(i)
    The reporting organization shall report the following information: 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: Endangered Disclosure 304-4 ¶ 1(a)(ii)
    The reporting organization shall report the following information: 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: Vulnerable Disclosure 304-4 ¶ 1(a)(iii)
    The reporting organization shall report the following information: 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: Near threatened Disclosure 304-4 ¶ 1(a)(iv)
    The reporting organization shall report the following information: 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: Least concern Disclosure 304-4 ¶ 1(a)(v)]
    Audits and risk management Establish/Maintain Documentation
    Include how material topics are managed in the disclosure report. CC ID 15657 Audits and risk management Establish/Maintain Documentation
    Include disclosures for each material topic in the disclosure report. CC ID 15658 Audits and risk management Establish/Maintain Documentation
    Include a description of how the organization manages biodiversity in the disclosure report. CC ID 15986
    [The reporting organization shall report how it manages biodiversity using Disclosure 3-3 in GRI 3: Material Topics 2021. § 1. 1.1]
    Audits and risk management Establish/Maintain Documentation
    Include whether habitat restoration measures have been approved by independent external professionals in the disclosure report. CC ID 16075
    [The reporting organization shall report the following information: 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. Disclosure 304-3 ¶ 1(a)]
    Audits and risk management Establish/Maintain Documentation
    Include the condition of habitat areas protected or restored by the organization in the disclosure report. CC ID 16040
    [{habitat area}The reporting organization shall report the following information: Status of each area based on its condition at the close of the reporting period. Disclosure 304-3 ¶ 1(c)]
    Audits and risk management Establish/Maintain Documentation
    Include whether third party relationships exist to protect or restore habitat areas in the disclosure report. CC ID 16039
    [{be distinct}The reporting organization shall report the following information: 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. Disclosure 304-3 ¶ 1(b)]
    Audits and risk management Establish/Maintain Documentation
    Include the biodiversity value of operational sites in the disclosure report. CC ID 16034
    [{be adjacent}The reporting organization shall report the following information: 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: 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); Disclosure 304-1 ¶ 1(a)(vi)
    {be adjacent}The reporting organization shall report the following information: 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: Biodiversity value characterized by listing of protected status (such as IUCN Protected Area Management Categories, Ramsar Convention, national legislation). Disclosure 304-1 ¶ 1(a)(vii)]
    Audits and risk management Establish/Maintain Documentation
    Include the type of operations near areas of high biodiversity value in the disclosure report. CC ID 16025
    [{be adjacent}The reporting organization shall report the following information: 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: Type of operation (office, manufacturing or production, or extractive); Disclosure 304-1 ¶ 1(a)(iv)]
    Audits and risk management Establish/Maintain Documentation
    Include the location of operational sites near areas of high biodiversity value in the disclosure report. CC ID 16020
    [{be adjacent}The reporting organization shall report the following information: 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: Geographic location; Disclosure 304-1 ¶ 1(a)(i)
    {be adjacent}The reporting organization shall report the following information: 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: 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; Disclosure 304-1 ¶ 1(a)(iii)]
    Audits and risk management Establish/Maintain Documentation
    Include the location of habitat areas protected or restored by the organization in the disclosure report. CC ID 16018
    [The reporting organization shall report the following information: 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. Disclosure 304-3 ¶ 1(a)]
    Audits and risk management Establish/Maintain Documentation
    Include the species impacted by organizational activities, products, and services in the disclosure report. CC ID 16015
    [The reporting organization shall report the following information: Significant direct and indirect positive and negative impacts with reference to the following: Species affected; Disclosure 304-2 ¶ 1(b)(i)]
    Audits and risk management Establish/Maintain Documentation
    Include underground land owned by the organization near areas of high biodiversity value in the disclosure report. CC ID 16014
    [{be adjacent}{subsurface land}The reporting organization shall report the following information: 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: Subsurface and underground land that may be owned, leased, or managed by the organization; Disclosure 304-1 ¶ 1(a)(ii)]
    Audits and risk management Establish/Maintain Documentation
    Include the impacts related to each material topic in the disclosure report. CC ID 15682
    [The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Disclosure 304-2 ¶ 1(a)
    The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Pollution (introduction of substances that do not naturally occur in the habitat from point and non-point sources); Disclosure 304-2 ¶ 1(a)(ii)
    The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Reduction of species; Disclosure 304-2 ¶ 1(a)(iv)
    The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Construction or use of manufacturing plants, mines, and transport infrastructure; Disclosure 304-2 ¶ 1(a)(i)
    The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Introduction of invasive species, pests, and pathogens; Disclosure 304-2 ¶ 1(a)(iii)
    The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Habitat conversion; Disclosure 304-2 ¶ 1(a)(v)
    The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Changes in ecological processes outside the natural range of variation (such as salinity or changes in groundwater level). Disclosure 304-2 ¶ 1(a)(vi)
    The reporting organization shall report the following information: Significant direct and indirect positive and negative impacts with reference to the following: Disclosure 304-2 ¶ 1(b)]
    Audits and risk management Establish/Maintain Documentation
    Include the reversibility or irreversibility of impacts in the disclosure report. CC ID 16037
    [The reporting organization shall report the following information: Significant direct and indirect positive and negative impacts with reference to the following: Reversibility or irreversibility of the impacts. Disclosure 304-2 ¶ 1(b)(iv)]
    Audits and risk management Establish/Maintain Documentation
    Include the impact duration in the disclosure report. CC ID 16036
    [The reporting organization shall report the following information: Significant direct and indirect positive and negative impacts with reference to the following: Duration of impacts; Disclosure 304-2 ¶ 1(b)(iii)]
    Audits and risk management Establish/Maintain Documentation
    Include the extent of impacts in the disclosure report. CC ID 16016
    [The reporting organization shall report the following information: Significant direct and indirect positive and negative impacts with reference to the following: Extent of areas impacted; Disclosure 304-2 ¶ 1(b)(ii)]
    Audits and risk management Establish/Maintain Documentation