Worldwide – GRI 304 provides companies with a non-binding framework for non-financial reporting on biodiversity. As this topic-specific standard dates from 2006 and the threat to biodiversity has gained attention since then, the current version of GRI 304 is now being revised. After the standard setter responsible for the GRI, in the form of the Global Sustainability Standards Board (GSSB), approved a draft text, there was an opportunity to comment on the draft on the GRI website until the end of February 2023.
Learn more about the Global Reporting Initiative Standards in our Insight article.
NEXT STEPS: The feedback will now be reviewed, and the draft text will undergo further revision. Publication of the revised GRI 304 is expected later this year.
Source: GRI