The preoccupation with the impact of agricultural activities on the environment gives rise to the need to broaden the scope of disclosures on the biodiversity in the financial statements. Moreover, the diversity of agricultural activities makes it difficult to reflect economic events taking place under agricultural enterprises in the accounting books, especially to determine the biodiversity and its value. The first part of the paper sets out the need to extract information on the biodiversity on the basis of the applicable legal regulations. The second part describes the research method applied to accomplish the paper objective. Then, the last one provides the research results.