Barbara Strozzilaan 336
1083 HN Amsterdam
The Netherlands
waste@globalreporting.org

Exposure draft of GRI 306: Waste
1 May 2019
Comments to be submitted by 15 July 2019
This exposure draft of GRI 306: Waste has been published for public comment by the Global
Sustainability Standards Board (GSSB), the independent standard setting body of GRI.
In line with the GSSB Due Process Protocol, a multi-stakeholder project working group wasformed to develop content for the review of GRI 306: Effluents and Waste 2016.
This public comment form presents the draft Standard GRI 306: Waste, which is intended toreplace GRI 306: Effluents and Waste 2016. The form includes questions seeking input on specificsections of the draft Standard. The explanatory memorandum on the following pages summarizes
the objectives of the review of GRI 306 and the significant proposals contained within thisexposure draft.
This draft is published for comment only and may change based on public feedback
before its official release.
Any interested party can submit comments on this draft by 15 July 2019.
As required by the GSSB Due Process Protocol, all comments received will be considered amatter of public record. Comments will be made available on the GRI website along with thename of the individual or organization that submitted the comment, their country, and theirstakeholder constituency. To learn more about GRI’s privacy policy, click here.
For more information, please visit the GRI Standards website. If you have additional questions
about the project, the exposure draft, or the public comment period, please send an email towaste@globalreporting.org.

© GRI 2019

Instructions for submitting the form
Making your comments
There are seven specific questions distributed across this form under the sections of the draft
Standard to which they relate, and an eighth open question inviting additional comments at the endof the form.
This document includes generic text used in all GRI Standards. This text is highlighted in gray andcannot be changed – please do not comment on this text.
Underlined terms in the draft Standard indicate terms for which definitions have been provided.
Some of these terms are already defined in the GRI Standards Glossary – these definitions cannot bechanged. All proposed new definitions are provided in the Annex – these are open for review.
In developing your responses, please try to:•provide the line numbers of the text your comment relates to;•provide a rationale or supporting explanation for your comment;•

provide alternative wording suggestions, where relevant; and•be clear and additive.

We recommend that you read through the entire draft Standard before submitting your comments.
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2Explanatory memorandum
This explanatory memorandum sets out the objectives of the review of waste disclosures in GRI 306:
Effluents and Waste 2016, the significant proposals and changes contained within this exposure draft,
and a summary of the GSSB’s involvement and views on the development of this draft.

Objectives for the review
Between 2016 to 2018, the GSSB revised GRI 303: Water 2016. During this revision, several
disclosures covering effluents in GRI 306: Effluents and Waste 2016 were incorporated into the
updated GRI 303: Water and Effluents 2018. This created the need to revise the remaining content in
GRI 306: Effluents and Waste 2016, and update the disclosures to reflect the latest trends andpractices in waste management.
A multi-stakeholder project working group (PWG) was formed to help revise GRI 306: Effluents andWaste 2016, as outlined in the GSSB Due Process Protocol. The work of the PWG has led to thedevelopment of this draft Standard GRI 306: Waste, intended to supersede GRI 306: Effluents andWaste 2016. The scope of the revision included relevant content from GRI 301: Materials 2016.
Key references used in the revision include international authoritative instruments, such as UN Basel
Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal,
EU Directive 2008/98/EC on Waste, EU Action Plan for the Circular Economy, and UN Guidelines
for National Waste Management Strategies. The content is aligned with Goal 12 of the UN
Sustainable Development Goals, which strives to achieve sustainable consumption and production.
For more information, please consult the Project Proposal and Terms of Reference.

Significant proposals and changes
The content of GRI 306: Effluents and Waste 2016 has been revised in line with the project objectives
in the Project Proposal. Notable changes are summarized below:
New waste-specific management approach disclosures. These additional requirements areintended to complement the disclosures in GRI 103: Management Approach. They focus onunderstanding how the organization generates and manages waste, with emphasis on significant
impacts on the environment globally and in the host communities. See Disclosure 306-1 andDisclosure 306-2.
Greater emphasis on the connection between materials and waste. This provides a better
understanding of how materials procurement and use affect the quantity and quality of waste
generated.
Greater emphasis on impacts in the value chain and how the organization manages
these. This prompts organizations to look at the full length of their value chain and understandwhere they cause or contribute to actual and potential impacts. It supports organizations withidentifying the most effective actions to prevent waste generation and to mitigate and remediate theenvironmental and social impacts of waste already generated.
Introduction of the concepts of circularity and waste prevention. This shifts the perceptionof waste from an ‘unwanted burden’ that needs to be efficiently managed after it has been created,
to viewing it as a source of valuable materials. It gives an opportunity to change how organizations
create products and services so as to prevent waste generation.
3

Reporting requirement on waste streams. This assists in understanding any critical waste
streams the organization generates or manages. See Disclosure 306-3-a.
Revised waste management methods. The methods now better align with the waste
management hierarchy. See Disclosure 306-3-b and Disclosure 306-3-c.
Reporting requirement on how the waste has been managed. This highlights if theorganization knows whether the waste has been managed appropriately once it leaves theorganization’s facilities. See Disclosure 306-3-e.
Removed disclosure on the transport of hazardous waste. This disclosure lacked essential
contextual information necessary to assess the negative or positive impact of transboundary
movement of waste.
Revised definitions. The definitions align with international instruments and support reporters
with compiling the data. See the Annex.
More extensive guidance throughout the draft. This includes sample tables for reporting thedata and illustrative schematic examples for how to report the process flow of inputs and outputs.
See the Annex.

GSSB involvement and views on the development of this draft
The GSSB appointed one of its members as a sponsor for the review of GRI 306: Effluents and Waste
2016. The GSSB sponsor observed the PWG process and attended most of their meetings.
The GSSB confirmed its support for the draft Standard GRI 306: Waste when it voted to approvethe draft for public exposure at its meeting on 25 March 2019.
The recording of the meeting can be accessed on the GSSB website.

4Personal details
As required by the GSSB Due Process Protocol, all comments received will be considered a matterof public record. Comments will be made available on the GRI website along with the name of theindividual or organization that submitted the comment, their country, and their stakeholder
constituency. This information will not be used or processed for any other purposes.
If you do not want your personal details and comments made available on the GRI website, let us
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6

1

GRI 306: Waste

2

Contents
Introduction .................................................................................................................................... 83

GRI 306: Waste ............................................................................................................................ 104

1. Management approach disclosures ......................................................................................... 10
Disclosure 306-1 Process flow of inputs and outputs ................................................................................................ 11
Disclosure 306-2 Management of waste-related impacts .......................................................................................... 145

2. Topic-specific disclosures ......................................................................................................... 17
Disclosure 306-3 Waste managed ................................................................................................................................... 17

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Annexes ......................................................................................................................................... 21
Examples for presenting information for Disclosure 306-1 .......................................................................................21
Figure 1. Process flow example for a primary producer (copper mining) .............................................................22
Figure 2. Process flow example for a consumer goods manufacturer (electronic products) ...........................23
Figure 3. Process flow example for a waste management organization .................................................................24
Examples for presenting information for Disclosure 306-3 .......................................................................................26
Table 1. Disclosure 306-3 (excluding Disclosure 306-3-d) ........................................................................................26
Table 2. Disclosure 306-3-d ...............................................................................................................................................27

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Proposed new terms and definitions ........................................................................................... 28

15

About this Standard
Responsibility

This Standard is issued by the Global Sustainability Standards Board(GSSB). Any feedback on the GRI Standards can be submitted tostandards@globalreporting.org for the consideration of the GSSB.

Scope

GRI 306: Waste sets out reporting requirements on the topic of waste.
This Standard can be used by an organization of any size, type, sector or
geographic location that wants to report on its impacts related to this
topic.

Normative references

This Standard is to be used together with the most recent versions of thefollowing documents.
GRI 101: Foundation
GRI 103: Management Approach
GRI Standards Glossary
In the text of this Standard, terms defined in the Glossary are underlined.

Effective dateThis Standard is effective for reports or other materials published on orafter [tbc]. Earlier adoption is encouraged.

Note: This document includes hyperlinks to other Standards. In most browsers, using ‘ctrl’ + click will
open external links in a new browser window. After clicking on a link, use ‘alt’ + left arrow to return tothe previous view.

© GRI 2019

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Introduction
A. Overview
This Standard is part of the set of GRI
Sustainability Reporting Standards (GRI
Standards). These Standards are designed to be
used by organizations to report about theirimpacts on the economy, the environment, andsociety.
The GRI Standards are structured as a set ofinterrelated, modular standards. The full set canbe downloaded atwww.globalreporting.org/standards/.
There are three universal Standards that apply toevery organization preparing a sustainability
report:GRI 101: Foundation
GRI 102: General Disclosures
GRI 103: Management Approach
GRI 101: Foundation is the starting
point for using the GRI Standards. It
has essential information on how to
use and reference the Standards.

34 Figure 1 Overview of the set of GRI Standards

44 together with GRI 103: Management Approach,
45 which is used to report the management
46 approach for the topic.
GRI 306: Waste is a topic-specific GRI
Standard in the 300 series(Environmental topics).

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B. Using the GRI Standards and making claims
There are two basic approaches for using the
GRI Standards. For each way of using theStandards there is a corresponding claim, or
statement of use, which an organization isrequired to include in any published materials.
1. The GRI Standards can be used as a set toprepare a sustainability report that is inaccordance with the Standards. There are
two options for preparing a report inaccordance (Core or Comprehensive),
depending on the extent of disclosures
included in the report.
An organization preparing a report inaccordance with the GRI Standards uses thisStandard, GRI 306: Waste, if this is one of its
material topics.
2. Selected GRI Standards, or parts of theircontent, can also be used to report specificinformation, without preparing a report inaccordance with the Standards. Any publishedmaterials that use the GRI Standards in thisway are to include a ‘GRI-referenced’ claim.

See Section 3 of GRI 101: Foundation for
more information on how to use the
GRI Standards, and the specific claims
that organizations are required toinclude in any published materials.

35
36 An organization then selects from the set of
37 topic-specific GRI Standards for reporting on its
38 material topics.
See the Reporting Principles fordefining report content in GRI 101:
Foundation for more information on
how to identify material topics.

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43

The topic-specific GRI Standards are organized
into three series: 200 (Economic topics), 300(Environmental topics) and 400 (Social topics).
Each topic Standard includes disclosures specificto that topic, and is designed to be used

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Reasons for omission as set out in GRI 101:
Foundation are applicable to this Standard. See
clause 3.2 in GRI 101 for requirements on
reasons for omission.

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C. Requirements, recommendations andguidance
The GRI Standards include:
Requirements. These are mandatory
instructions. In the text, requirements arepresented in bold font and indicated with theword ‘shall’. Requirements are to be read in
the context of recommendations and guidance;
however, an organization is not required tocomply with recommendations or guidance inorder to claim that a report has been preparedin accordance with the Standards.
Recommendations. These are cases where aparticular course of action is encouraged, but
not required. In the text, the word ‘should’
indicates a recommendation.
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Guidance. These sections include backgroundinformation, explanations and examples to helporganizations better understand therequirements.

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103

D. Background context

An organization is required to comply with allapplicable requirements in order to claim that its
report has been prepared in accordance with the
GRI Standards. See GRI 101: Foundation for more
information.
In the context of the GRI Standards, theenvironmental dimension of sustainability
concerns living and non-living natural systems,
including land, air, water, and ecosystems.

104 GRI 306 addresses the topic of waste.
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Waste generation is closely related toconsumption and production patterns. Extraction
and refinement of materials used as inputs to
manufacture and package an organization’s
products and services can generate significant
quantities of waste. The UN Sustainable
Development Goals (SDGs) bring responsible
consumption and production patterns to the foreof the global agenda. SDG 12 calls onorganizations to implement environmentallysound management of waste, reduce waste
generation through prevention, recycling andreuse, and promote sustainable procurement
practices.

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The impacts of waste are widespread and can
extend beyond locations where waste is
generated and disposed. Air, water, and soil
pollution caused by inadequately treated or
disposed waste can have significant impacts on
ecosystems and species, as well as on humanhealth and well-being. Methane released fromwaste in landfills has a direct effect on climatechange; hazardous waste can contaminate land
and water or harm human health when manuallyhandled.

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At the same time, waste can be a source of
valuable materials that can be recovered andreused. This perspective enables organizations todesign products and production processes so as
to prevent waste generation and related negative
impacts.

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The disclosures in this Standard are designed tohelp an organization better understand andcommunicate its waste-related impacts, and how
it manages them, including how it prevents waste
generation through implementing circularity
measures. The disclosures also encourage theorganization to reflect on its impacts both
upstream and downstream in its value chain, as
for many, waste generated in the value chain may
be the single largest cause of waste-related
impacts.

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GRI 306: Waste

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149

This Standard includes disclosures on the management approach and topic-specific disclosures.
These are set out in the Standard as follows:•

150

Management approach disclosures:

151oDisclosure 306-1 Process flow of inputs and outputs

152oDisclosure 306-2 Management of waste-related impacts•

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Topic-specific disclosures:o154

Disclosure 306-3 Waste managed

155

1. Management approach disclosures

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Management approach disclosures are a narrative explanation of how an organization manages amaterial topic, the associated impacts, and stakeholders’ reasonable expectations and interests. Anyorganization that claims its report has been prepared in accordance with the GRI Standards isrequired to report on its management approach for every material topic.

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An organization that has identified waste as a material topic is required to report its management
approach for this topic using the disclosures in GRI: 103 Management Approach, and the management
approach disclosures in this section.

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The disclosures in this section focus on how an organization identifies and manages its waste-related
impacts. This section is therefore designed to supplement – and not to replace – the content in GRI
103.

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Reporting requirements

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1.1

The reporting organization shall report its management approach for waste using
GRI 103: Management Approach.

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Disclosure 306-1 Process flow of inputs and outputs

170

Reporting requirements
Disclosure 306-1
The reporting organization shall report the following information:a. Process flow of inputs and outputs that lead or could lead to significant wasterelated impacts, including:i.

composition of inputs and outputs;ii.

destination of outputs.

b. An explanation of why the inputs and outputs lead or could lead to significant
waste-related impacts.
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1.2

When compiling the information specified in Disclosure 306-1, the reportingorganization shall:

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1.2.1

include inputs and outputs used or created in the organization’s own
activities and in its value chain;

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1.2.2

identify why inputs and outputs lead or could lead to significant wasterelated impacts based on the quantity, properties, and other known or
potential negative effects of the inputs and outputs.

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Guidance179

Background

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A process flow illustrates how materials flow through an organization and its value chain upstream anddownstream. It includes materials introduced into the activities of the organization as part of its inputs, andgenerated by these activities as part of its outputs. It shows when materials will eventually become waste andat what stage of the value chain.

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A process flow helps an organization more comprehensively understand where waste-related impacts arise or
can potentially arise and what their causes might be. This supports the organization in identifying opportunities
to implement circularity and prevent waste generation, or to mitigate or remediate negative impacts once
waste has been generated. For example, using a process flow, an organization can reflect on the materials it
procures as inputs, how it uses them, and how they are disposed of by the organization and by consumers in
its value chain.

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Guidance for Disclosure 306-1

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This disclosure requires the reporting organization to report those inputs and outputs that lead or could leadto significant waste-related impacts. It does not require the organization to report a quantitative materialbalance of inputs and outputs.

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Organizations can have significant waste-related impacts on the local environment and communities where
they generate or dispose of waste, as well as globally. A waste-related impact can be significant because of thefollowing:

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•

Quantity of materials used to produce and package the organization’s products and services, which
will eventually need to be disposed of.

•Hazardous characteristics of inputs and outputs, which can have negative health and environmental
impacts when poorly managed or handled and can contaminate land and water when landfilled.

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•

Other known or potential negative effects of specific types of discarded materials when waste ispoorly managed. For example, disruption of marine environments when disposed plastic packaging
leaks into waterbodies and breaks down into nanoplastics.

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If the organization has identified many or diverse inputs and outputs that lead or could lead to significant
waste-related impacts, it may report them at a scale relevant to its business activities. For example, it mayreport the impacts at the product level (e.g., one homogenous product group or a reference product grouprepresenting a range of similar products), or at the organization level (sum of business units, departments, or
product group portfolios).

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Guidance for Disclosure 306-1-a

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When reporting on the composition of inputs and outputs included in the process flow, the organization can
describe the following:

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Type of input or output, for example, raw materials, materials needed for the manufacturing processthat are not part of the final product, the final product, packaging, by-products, leaks or losses, waste;•

The material stream that the input or output consists of based on material classifications relevant to
its sector practice or operations, for example, biomass, non-metallic minerals, metals, plastics,
textiles.

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Leaks can result from physical or technical failures (e.g., a trail of waste from a waste collection truck). Losses
can result from administrative failures (e.g., theft or lost records).

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When reporting the destination of outputs, the organization is to specify the waste management methods it
uses to manage waste in its own activities, or waste management methods that are used to manage its waste
by waste management organizations or other entities in its value chain.

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Guidance for clause 1.2.2

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When reporting its process flow, the organization is required to include inputs and outputs used or created in
its value chain upstream or downstream that lead or could lead to significant waste-related impacts. This
includes inputs that it receives from a supplier upstream, or outputs it supplies to entities downstream. For
example, if an organization manufacturing electronic products receives components with hazardous
characteristics from a supplier and uses these to produce a product that will continue to carry thesecomponents, the organization is required to report these components as inputs with significant waste-related
impacts in its process flow. Similarly, if an e-commerce organization sells a product to consumers thatgenerates significant quantities of packaging waste, it is required to report this packaging waste as an output
with significant waste-related impacts in its process flow.

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For examples of how to present information on the requirements in Disclosure 306-1, see Figures 1-3 in the
Annex.

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Question 1:
Disclosure 306-1 requires organizations to report a diagrammatic and/or narrative description of theprocess flow of their inputs and outputs that lead or could lead to impacts in the value chain. It
supports organizations with understanding where in the value chain waste-related impacts are
created and what their causes might be. It does not require organizations to report a quantitative
mass balance of inputs and outputs.
A. Are the requirements of Disclosure 306-1 clear and understandable? If not,please explain why not, and suggest any wording revisions or guidance.
If you want to comment on a specific word, sentence, or paragraph, provide the line numbers of the text thatyour comment relates to.
Line number(s) or
Comment
Disclosure number(s)B. Are there any elements of Disclosure 306-1 that you would find challenging to
identify or report? If so, please explain what these are, provide a rationale foryour comments, and suggest any wording revisions or guidance.
If you want to comment on a specific word, sentence, or paragraph, provide the line numbers of the text thatyour comment relates to.
Line number(s)Comment

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Disclosure 306-2 Management of waste-related impacts

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Reporting requirements
Disclosure 306-2
The reporting organization shall report the following information:
a. A description of the significant waste-related impacts identified using theprocess flow in Disclosure 306-1, and whether these occur in theorganization’s own activities or upstream or downstream in its value chain.
b. Which of the identified significant waste-related impacts the organization
manages, and why it manages these impacts and why it doesn’t manageothers.
c. How the organization addresses the significant waste-related impacts,
including whether and how it adopts circularity.
d. How the organization sets goals and targets to address significant wasterelated impacts.
e. The processes in place to collect and monitor waste-related data.

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Guidance

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Guidance for Disclosure 306-2-b

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When reporting why it manages or does not manage the identified significant waste-related impacts, thereporting organization can describe whether this is motivated by:242•

due diligence;243•

any legislative or contractual obligations, or is voluntary;244•

assessment of impacts in the value chain upstream, for example, due to procuring materials;

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•

assessment of impacts in the value chain downstream, for example, from recovery activities by third
parties, such as mining or landfill mining/reclamation, private or NGO collection of recyclables ororganics, and charitable initiatives involving recovery.

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Guidance for Disclosure 306-2-c

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This disclosure requires the organization to report measures it has taken to prevent waste generation andmitigate negative waste-related impacts, such as:

251•

establishing and improving waste management facilities;

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participating in a collective or individual extended producer responsibility scheme or applying productstewardship, which extends the producer’s responsibility for a product or service to its end of use;

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substituting materials that have hazardous characteristics with materials that do not have hazardous
characteristics;

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improving product design by including consideration for longevity, recyclability, repairability,
modularity, disassembly, and remanufacturing;

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reducing raw materials use by procuring recycled materials, recyclable materials, reclaimed products
and packaging, recovering and reusing materials from waste, or by engaging in or setting up industrial
symbiosis by which waste or by-products of an organization become inputs for another organization;

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transitioning to and applying new business models, including take back schemes, product sharing,product leasing, and product service systems;

263•

screening suppliers for negative waste-related impacts;

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engaging with consumers to raise awareness about sustainable use of products, including reuse andrecycling.

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See reference 6 in the References section.

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Guidance for Disclosure 306-2-d

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Information on goals and targets is essential to evaluate an organization’s commitment to implement effective
waste management and particularly to prevent waste generation. Goals and targets can be set by theorganization either internally and voluntarily, or they might be imposed or proposed externally. Externally set
goals and targets might be legislated or regulated by the government, standard setting organizations, or otherinstitutions.

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When explaining how it sets goals and targets to address significant waste-related impacts, the organization
can report:

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•

any benchmarks, scientific evidence or research, public sector efforts, and advocacy carried out byother stakeholders that have informed its understanding and process for setting goals and targets;

277•

whether internal goals and targets comply with or take into account any external goals and targets.

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The organization is to report the goals and targets it has set to address significant waste-related impacts using
GRI 103: Management Approach.

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The organization can also report any contextual information necessary to understand the results, such as any
mergers, acquisitions, or divestitures that could have positively or negatively influenced progress on the goals
and targets.

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Guidance for Disclosure 306-2-e

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The processes that the organization has in place for collecting and monitoring waste-related data can reflect its
commitment to managing waste-related impacts. Examples of processes that the organization can report using
this disclosure include online data entry, maintaining a centralized database, real-time weighbridge
measurement, and annual third-party data validation.

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Question 2:
Disclosure 306-2 includes specific requirements for organizations to report on their approach to
managing waste-related impacts.
A. Are the requirements of Disclosure 306-2 clear and understandable? If not,please explain why not, and suggest any wording revisions or guidance.
If you want to comment on a specific word, sentence, or paragraph, provide the line numbers of the text thatyour comment relates to.
Line number(s) or
Comment
D Disclosure number(s)B. Are there any requirements in Disclosure 306-2 that you would find challenging
to report? If so, please explain why, and suggest any wording revisions or
guidance.
If you want to comment on a specific word, sentence, or paragraph, provide the line numbers of the text thatyour comment relates to.
Line number(s) or
Comment
D Disclosure number(s)

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2. Topic-specific disclosures289

Disclosure 306-3 Waste managed

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Reporting requirements
Disclosure 306-3
The reporting organization shall report the following information for its own
activities:
a. Total weight of waste managed, and a breakdown of this total by waste stream.
b. Total weight of non-hazardous waste managed, and a breakdown of this total by
the following waste management methods, if applicable:i.

Reuse;

ii.

Recycling;iii.

Other recovery (including energy recovery);iv.

Incineration (without energy recovery);v.

Landfilling;vi.

Other (to be specified by the organization).

c. Total weight of hazardous waste managed, and a breakdown of this total by thefollowing waste management methods, if applicable:i.

Reuse;

ii.

Recycling;iii.

Other recovery (including energy recovery);iv.

Incineration (without energy recovery);v.

Landfilling;vi.

Other (to be specified by the organization).

d. For each waste management method listed in Disclosures 306-3-b and 306-3-c, a
breakdown of the total weight of non-hazardous waste and hazardous waste
managed by:i.

the reporting organization, with a further breakdown of waste managed
onsite and offsite;ii.

a waste management organization, which is not the reporting organization,with a further breakdown of waste managed onsite and offsite.

17

e. If the waste is managed by a waste management organization, a description of theprocess in place to understand if the waste has been managed in line with thewaste management methods for which the waste management organization has
been engaged.

291
292

f.

Any contextual information necessary to understand the data and how the data
have been compiled.

2.1

When compiling the information specified in Disclosure 306-3, the reportingorganization shall:

293

2.1.1

exclude effluent;

294
295

2.1.2

convert total waste volumes to weight and explain the conversion
methodology using Disclosure 306-3-f.

296

Reporting recommendations

297
298

2.2

299

Guidance

300

Background

301
302
303
304
305
306

An organization’s choice of waste management methods shows the extent to which the organization commits
itself to managing negative environmental impacts. This choice can be explained using the waste management
hierarchy, which ranks the waste management methods from the most to least environmentally favorable. At
the top of the waste management hierarchy is waste prevention, followed by reuse, recycling, and energy orother recovery. Landfilling and incineration without energy recovery are the least environmentally favorable
waste management methods and feature at the bottom of the waste management hierarchy.

307

See reference 6 in the References section.

308

Guidance for Disclosure 306-3

309
310

Waste managed includes waste that the organization has generated itself in its own activities and/or waste thatit has received from other organizations to manage.

311
312

For an example of how to present information on the requirements in Disclosure 306-3, see Tables 1 and 2 in
the Annex.

313

Guidance for Disclosure 306-3-a

314
315
316

When reporting waste streams, the organization can use material classifications or product classifications thatare relevant to its sector, e.g., tailings, waste rock, and overburden for an organization in the mining sector, or
electronic waste for an organization in the consumer electronics sector.

317

Guidance for Disclosure 306-3-f

318
319

When reporting contextual information necessary to understand the data and how the data have been
compiled, the organization can:The reporting organization should report the total weight of waste prevented as a result of
circularity measures reported under Disclosure 306-2-c.

320
321
322

•

specify whether the data have been modeled or sourced from direct measurements, which can
include waste transfer notes from contracted waste collectors or from external assurance or auditsof waste data;323•

describe any sector-specific waste management practices it uses to compile the data;

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324
325
326

•

describe any contextual information necessary to understand the data (e.g., any limitations of waste
management facilities in locations where waste is generated or managed, such as the capacity of theavailable recycling infrastructure).

327

Guidance for clause 2.2

328
329
330
331
332
333
334
335

Waste prevention is the most environmentally favorable option in the waste management hierarchy.
Organizations can make internal decisions or provide solutions to other organizations that help prevent waste
generation. These solutions can include innovative product design that requires fewer input materials or
extends the product life cycle, or transition to product service systems that use services instead of products tomeet consumer demand. The organization is to report if it has implemented such measures or provided
solutions to other organizations to implement such measures using Disclosure 306-2-c. The organization can
additionally report the total weight of waste that has been prevented as a result of these measures using clause
2.2.

19

Question 3:
Disclosure 306-3 requires an organization to report information about the waste it is managing in its
own activities.
A. Are the requirements of Disclosure 306-3 clear and understandable? If not,please explain why not and suggest any wording revisions or guidance.
If you want to comment on a specific word, sentence, or paragraph, provide the line numbers of the text thatyour comment relates to.
Line number(s) or
Comment
Disclosure number(s)B. Are there any requirements or recommendations in Disclosure 306-3 that you
would find challenging to report? If so, please explain why, and suggest any
wording revisions or guidance.
If you want to comment on a specific word, sentence, or paragraph, provide the line numbers of the text thatyour comment relates to.
Line number(s) or

Comment

Disclosure number(s)

20

336

Annexes

337

Examples for presenting information for Disclosure 306-1

21

338

Figure 1. Process flow example for a primary producer (copper mining)

22

339

Figure 2. Process flow example for a consumer goods manufacturer (electronic products)

23

340

Figure 3. Process flow example for a waste management organization

24

Question 4:
The process flow diagrams in the Annex are illustrative examples for how an organization can report
information required in Disclosure 306-1.
A. Are these diagrams clear? If not, please explain what could improve clarity in the
diagrams.
Comment

B. Are these diagrams helpful to assist with reporting your process flow as requiredin Disclosure 306-1? If not, please explain what could be improved in the
diagrams to help you to adequately report your process flow.
Comment

25

341

Examples for presenting information for Disclosure 306-3

342
343

Table 1 offers an example of how to present information for Disclosure 306-3 Waste managed. The
reporting organization can amend the table according to its practices.

344

Table 1. Disclosure 306-3 (excluding Disclosure 306-3-d)Reporting requirements
Waste streams

Waste (non-hazardous + hazardous waste)

Total waste managed

Weight(306-3-a)Waste stream 1 (provide name of the waste
stream)Weight(306-3-a)Waste stream 2 (provide name of the waste
stream)Weight(306-3-a)Waste stream 3 (provide name of the waste
stream)Weight(306-3-a)Waste stream x (provide name of the waste
stream)Weight(306-3-a)Waste management method

Non-hazardous waste

Hazardous waste

Total

Weight(306-3-b)

Weight(306-c-b)

Reuse

Weight(306-3-b-i)

Weight(306-3-c-i)

Recycling

Weight(306-3-b-ii)

Weight(306-3-c-ii)

Other recovery (including energy recovery)

Weight(306-3-b-iii)

Weight(306-3-c-iii)

Incineration (without energy recovery)

Weight(306-3-b-iv)

Weight(306-3-c-iv)

Landfilling

Weight(306-3-b-v)

Weight(306-3-c-v)

Other (provide name of the waste
management method)

Weight(306-3-b-vi)

Weight(306-3-c-vi)

Reporting recommendations
Waste prevented
Total waste prevented

Waste (non-hazardous + hazardous waste)
Weight(Clause 2.2)

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345

Table 2. Disclosure 306-3-dReporting requirements
Waste management
methodCarried out by

Reuse

The reporting organization

Weight(306-3-d-i)

Weight(306-3-d-i)

Weight(306-3-d-i)

Weight(306-3-d-i)

A waste management organization

Weight(306-3-d-ii)

Weight(306-3-d-ii)

Weight(306-3-d-ii)

Weight(306-3-d-ii)

The reporting organization

Weight(306-3-d-i)

Weight(306-3-d-i)

Weight(306-3-d-i)

Weight(306-3-d-i)

A waste management organization

Weight(306-3-d-ii)

Weight(306-3-d-ii)

Weight(306-3-d-ii)

Weight(306-3-d-ii)

Other recovery(including energy
recovery)

The reporting organization

Weight(306-3-d-i)

Weight(306-3-d-i)

Weight(306-3-d-i)

Weight(306-3-d-i)

A waste management organization

Weight(306-3-d-ii)

Weight(306-3-d-ii)

Weight(306-3-d-ii)

Weight(306-3-d-ii)

Incineration (without
energy recovery)

The reporting organization

Weight(306-3-d-i)

Weight(306-3-d-i)

Weight(306-3-d-i)

Weight(306-3-d-i)

A waste management organization

Weight(306-3-d-ii)

Weight(306-3-d-ii)

Weight(306-3-d-ii)

Weight(306-3-d-ii)

Landfilling

The reporting organization

Weight(306-3-d-i)

Weight(306-3-d-i)

Weight(306-3-d-i)

Weight(306-3-d-i)

A waste management organization

Weight(306-3-d-ii)

Weight(306-3-d-ii)

Weight(306-3-d-ii)

Weight(306-3-d-ii)

The reporting organization

Weight(306-3-d-i)

Weight(306-3-d-i)

Weight(306-3-d-i)

Weight(306-3-d-i)

A waste management organization

Weight(306-3-d-ii)

Weight(306-3-d-ii)

Weight(306-3-d-ii)

Weight(306-3-d-ii)

Recycling

Other (provide nameof the waste
management
method)OnsiteNon-hazardous waste

OffsiteHazardous waste

Non-hazardous waste

Hazardous waste

27

346

Proposed new terms and definitions

347
348
349

It is proposed that the terms and definitions below are introduced into GRI 306: Waste andtherefore into the complete GRI Standards Glossary. If a term is not defined in this list or in the GRI
Standards Glossary, definitions that are commonly used and understood apply.

350
351
352

circularity
measures taken with the aim to retain the value of products, components, and materials that arecirculating in the economy

353
354
355

hazardous waste
waste that possesses any of the characteristics contained in Annex III of the Basel Convention, orthat is considered to be hazardous by domestic legislation

356
357
358
359
360
361
362
363

Note: This definition is based on the United Nations (UN), Basel Convention on the Control ofTransboundary Movements of Hazardous Wastes and Their Disposal, 1995.
incineration
controlled burning of waste at high temperatures
Note: Waste can be incinerated with or without energy recovery. In the context of GRI
306: Waste, waste incineration with energy recovery is reported under the category ‘otherrecovery, including energy recovery’ and waste incineration without energy recovery isreported under the category ‘incineration’.

364
365

landfilling
waste management method wherein waste is sent or arranged to be sent to land-based disposal sites

366
367

offsiteoutside of the physical or administrative perimeter of the organization

368
369

onsitewithin the physical or administrative perimeter of the organization

370
371
372

recoverywaste management method by which the value of waste is retained so that it can be used to
substitute materials which would otherwise have been used to fulfill a particular function

373
374
375

recycling
waste management method wherein waste materials are reprocessed into products or materials to
be used either for the same purpose for which they were intended or another purpose

376
377
378

reuse
waste management method wherein products or materials are used again for the same purpose forwhich they were intended

379
380
381

waste
anything for which the holder has no further use and that is either disposed or released into theenvironment

382
383

Note 1: Waste can be defined according to the national legislation at the point ofgeneration.
28

384
385
386
387
388

Note 2: A holder can be the reporting organization, consumer, or a waste management
organization.
waste management
practices and methods used to prevent waste generation, and mitigate and remediate negative
waste-related impacts

389
390
391

Note 1: Waste management methods include reuse, recycling, other recovery (including
energy recovery), incineration (without energy recovery), landfilling or other waste
management methods specified by the organization.

392
393

Note 1: Waste management can be carried out by the reporting organization, by those inits value chain, or by a waste management organization.

394
395
396

Note 2: This definition is based on the European Commission, EU Directive 2008/98/EC on
Waste, 2008 and the United Nations (UN) System of Environmental-Economic Accounting 2012
– Central Framework, 2014.

29

Question 5:
Do you have any comments on the proposed new terms and definitions?
If you want to comment on a specific word or sentence in the glossary, provide the line numbers of the textthat your comment relates to.
Line number(s)Comment

Question 6:
Are there any additional terms in the draft Standard that need to be defined? If so,please provide a suggested definition or reference to an appropriate existing definition
for the term(s).
Comment

30

Question 7:
The GRI Standards are designed to help organizations disclose meaningful and comparable
information about their economic, environmental, and social impacts. This information can then be
used by stakeholders such as investors, civil society organizations, and others, to make informed
decisions about an organization’s contribution to sustainable development.
The disclosures in GRI 306: Waste allow reporters and report users to understand and communicate
an organization’s waste-related impacts and how it addresses these impacts.
Is there any information missing from GRI 306: Waste that is essential to understandand communicate an organization’s waste-related impacts and how it addresses them?
Comment

Question 8:
Do you have any other comments or suggestions related to this draft Standard?
When responding to this question, please provide a rationale for your comments and/or provide
an alternative wording suggestion, where relevant. Should you need to comment on a specific word, sentence,or paragraph, provide the line numbers of the text that your comment relates to.
Line number(s) or

Disclosure number(s)Comment

31