GRI Disclosure 304-2

Significant impacts of activities, products, and services

Reporting Requirements for Disclosure 304-2

The reporting organization shall report the following information

304-2.A
Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: »

i. Construction or use of manufacturing plants, mines, and transport infrastructure; ii. Pollution (introduction of substances that do not naturally occur in the habitat from point and non-point sources); iii. Introduction of invasive species, pests, and pathogens; iv. Reduction of species; v. Habitat conversion; vi. Changes in ecological processes outside the natural range of variation (such as salinity or changes in groundwater level).


304-2.B
Significant direct and indirect positive and negative impacts with reference to the following: »

i. Species affected; ii. Extent of areas impacted; iii. Duration of impacts; iv. Reversibility or irreversibility of the impacts.


Please see the General requirements for reporting the management approach

3 Links with other taxonomies

SDG target (14.3) - Minimize and address the impacts of ocean acidification, including through enhanced scientific cooperation at all levels »
1 related metrics in other taxonomies

SDG target (15.5) - Take urgent and significant action to reduce the degradation of natural habitats, halt the loss of biodiversity and, by 2020, protect and prevent the extinction of threatened species »
6 related metrics in other taxonomies

SDG target (15.8) - By 2020, introduce measures to prevent the introduction and significantly reduce the impact of invasive alien species on land and water ecosystems and control or eradicate the priority species »
2 related metrics in other taxonomies

How are these related ?   Disclosure of the methodology »
Sinzer's impact standards have undergone certification through the GRI Certified Software and Tools Program.The means that GRI confirms that the content from the GRI Standards is being used accurately in this software or digital tool.Sinzer cannot guarantee that the use of the software or tool will result in producing a sustainablility report that can be classified as a GRI Standards report.The complete GRI Standards have to be considered in order to ensure that the report will qualify as a GRI Standards report.

Please note:The 'Governance' impact theme filter key in this software reflects Sinzer's definition of Governance.This definition is different from that of the GRI Standards as General Disclosures and Economic topics do not fall under Governance.For more information please consult the GRI Standards.