Since I geotag my photos based on a GPS track, I just use the position where I was when I took the photo. For most mobile organisms (eg birds) this doesn’t make too big of a difference, and for plants I’m almost always right next to the plant. Edge cases are when I’m using a telephoto lens with a decently long minimum focus distance (3m) and am photographing a plant, or this observation where I moved the location to the other side of the river where the birds were actually nesting because I wanted to give a more accurate location for the nest.
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