0003550
GRI 304: Biodiversity, 2016
Global Reporting Initiative
International or National Standard
With Membership
GRI 304: Biodiversity 2016
GRI 304: Biodiversity
2018-07-01
The document as a whole was last reviewed and released on 2022-10-26T00:00:00-0700.
0003550
With Membership
Global Reporting Initiative
International or National Standard
GRI 304: Biodiversity 2016
GRI 304: Biodiversity
2018-07-01
The document as a whole was last reviewed and released on 2022-10-26T00:00:00-0700.
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.
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.
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.
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.
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 |
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 |
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.
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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.
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 |
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 |
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 |