GRI 306: Waste 2020 · Topic Standard · Cross-sectoral
Disclosure GRI 306-3
Waste generated
Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.
Open official GRI source
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Reviewed by
Dr Ross Kurinko · GRI Certified Trainer
To prepare this disclosure
12 datapoints ↓
6 claims to verify ↓
5 evidence areas ↓
3 report examples ↓
Disclosure focus
This disclosure asks an organisation to explain how much waste it generates in the reporting period, and to present that information in a way that is useful for understanding the scale and pattern of waste across the business. The emphasis is on the organisation’s own waste generation, rather than on waste handled by third parties after it leaves the organisation.
In practice, the key question is whether the figures cover the organisation’s full operations or only selected sites, activities, or waste streams. A strong explanation should make clear the scope used, so readers can see whether the data reflects the whole organisation, a subset of facilities, or only particular types of waste.
* This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
| Datapoint | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Waste total weight | The combined mass of all waste created in the reporting period, stated in tonnes and tied to the same boundary used for the rest of the waste data. | Waste transfer notes, contractor summaries, site waste logs, or an environmental data workbook that rolls up to the reported total. | Environment / Facilities |
| Waste mix categories | The named waste types used to describe what the waste is made of, using the organisation’s own classification for the reported period. | Waste composition breakdowns, contractor manifests, recycling reports, or internal waste categorisation tables. | Environment / Facilities |
| Waste mass | The mass of waste created in the period, in tonnes, for the relevant reporting boundary and source population. | Waste logs, weighbridge records, disposal invoices, or a consolidated environmental data file. | Environment / Facilities |
| Spill count | The number of recorded significant spill events in the period, counted as incidents rather than volumes or affected sites. | Incident register, HSE log, spill response records, or an environmental incident tracker. | Health, Safety and Environment |
| Spill volume total | The total amount released in all recorded significant spill events during the period, using the same unit and scope for every incident. | Incident reports, spill investigation forms, response logs, or a consolidated spill register with volumes entered for each event. | Health, Safety and Environment |
| Reporting context note | Any background needed to make the figures understandable, including how the data was gathered, grouped, estimated, or excluded. | Method notes, data collection instructions, consolidation workbook notes, or a reporting memo. | Sustainability Reporting / Data Owner |
| Financial spill link | A note identifying any significant spill that also appears in the financial statements, so the environmental record can be linked to the finance disclosure. | Financial statement notes, incident register cross-references, impairment/provision papers, or finance close files. | Finance / Health, Safety and Environment |
| Spill location | Where the spill happened, using the site, facility, asset, or other place description recorded for the incident. | Incident report, site log, GPS/location field in the spill register, or response team records. | Health, Safety and Environment |
| Spill volume detail | The amount released for the specific spill being described, using the same unit and estimate basis as the incident record. | Incident form, spill estimate worksheet, response log, or investigation report. | Health, Safety and Environment |
| Spill material type | The substance or material released in the spill, using the incident’s recorded material description. | Incident report, hazardous materials log, SDS reference, or spill investigation file. | Health, Safety and Environment |
| Other spill material | If the spill material does not fit the usual material list, the specific free-text description of what was released. | Incident report narrative, spill register free-text field, or investigation notes. | Health, Safety and Environment |
| Spill impacts note | The effects of the significant spill, including the practical consequences recorded for people, property, operations, or the environment. | Incident investigation, remediation records, insurance claim file, or environmental impact assessment. | Health, Safety and Environment |
Show GRI 306-3 sub-elements (LRA working checklist)
- Classify the waste by type of material or stream.
- Add the context needed to make sense of the figures and explain how they were prepared.
- Describe the effects of any major spill.
- State where the spill happened.
- Identify what substance was released.
- If it was not one of the named substances, specify the material in plain terms.
- Flag whether the spill was included in the organisation’s financial reporting.
- Give the count of all major spills recorded.
- Give the total amount released across those major spills.
- State the total mass of waste produced.
- State the amount released in the spill.
- State the mass of waste produced.
LRA working checklist - paraphrased; see official source
How to prepare
- Set the reporting boundary first: decide which sites, operations and time period are included, so the waste and spill figures are built from one consistent scope.
- Define the counting rules before you start collecting data: agree what you will treat as waste, what you will treat as a significant spill, and how you will classify waste composition and spill material.
- Gather the source records that support each figure: waste logs, incident reports, site registers, finance records where a spill has been reflected there, and any other internal evidence used to compile the disclosure.
- Build the reported outputs from those records: total waste generated in tonnes, waste by composition, the number of significant spills, the total spill volume, and the narrative on spill impacts.
- For each spill that appears in the disclosure, capture the required detail set: where it happened, how much was released, what substance was involved, and whether there was another material category to note.
- Add a short explanation of the data basis and any exclusions, adjustments or changes in method, then check the final wording and figures against the official source to make sure nothing material is missing or misstated.
Request the waste and spill data from EHS / Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What waste was generated in the reporting period, and what significant spill events and related context do we need to explain it clearly?
Use your organisation’s own site, waste-stream, incident and spill-reporting terms first, then map them to the reporting fields below. Keep the request in the language your operations team already uses, rather than asking in framework wording.
Weak request
Please provide the GRI 306-3 data, including waste generated, spill counts, spill volumes, and contextual information.
Why it fails: It uses framework language that many operational teams do not use day to day, so the owner may not know which tracker, incident log, or waste report to pull from. It also does not say which sites, period, source system, or internal category names to use, so the response is likely to be incomplete or hard to map.
Better request
Please send the waste and spill figures from your normal waste tracker and incident/spill log for [reporting period] across [boundary/sites]. Include total waste in tonnes, your usual waste-stream split, any significant spill events with count and total volume, and a short note on how you compiled the numbers and whether any spill was also reported in finance.
Formal email template
Subject: Request for waste and spill data for [reporting period] Hi [name/team], I’m pulling together the sustainability reporting pack and need your help with the waste and spill information for [reporting period] across [boundary/sites]. Please send: - the total waste generated, in tonnes - the breakdown by your usual waste-stream categories - any recorded significant spill events, including count and total volume - for each spill event: location, volume, material involved, and any other material description if used - a short note explaining how the figures were compiled and any points needed to interpret them - confirmation of whether any spill was also captured in the finance pack / financial statements If it is easier, you can return this in your normal tracker or incident report format and I will map it into the reporting table. Please also include the source file name, system, and the date the extract was taken. Thanks, [preparer name]
Short Teams / Slack version
Hi [name/team] — could you share the waste and spill figures for [reporting period] for [sites/boundary]? Please include total waste in tonnes, the waste-stream breakdown, any significant spill count and volume, plus spill location/material and a short note on how you compiled it. If any spill was also picked up in finance, please flag that too. A screenshot/export from your usual tracker is fine. Thanks, [preparer name]
Industry examples
Manufacturing
Context. A plant team tracks waste through weighbridge tickets and manages spills through an incident register.
Adapted request. Please pull the waste totals from the weighbridge and contractor waste reports for [reporting period], using the plant’s usual waste-stream labels. Also send any spill register entries that were escalated as significant, with location, material, volume, and a short note on any production stoppage or clean-up impact.
Example response. Waste total: 418.6 tonnes. Waste streams: general waste 122.4 tonnes; cardboard 96.1 tonnes; metal scrap 141.0 tonnes; hazardous waste 59.1 tonnes. Significant spills: 3 events; total volume 1,250 litres. Notes: one spill linked to a hose failure in the filling area; one minor fuel release during maintenance; one solvent spill contained within bunding. No spill was included in finance reporting.
Retail / Distribution
Context. A distribution centre records waste through contractor invoices and spill events through site safety logs.
Adapted request. Please share the distribution centre waste summary for [reporting period] from the contractor invoice file and site waste log, using your normal categories. Also include any significant spill records from the safety log, with site location, material, volume, and whether the event was escalated to finance or insurance.
Example response. Waste total: 87.3 tonnes. Waste streams: mixed recycling 41.8 tonnes; general waste 32.5 tonnes; food waste 9.6 tonnes; damaged stock 3.4 tonnes. Significant spills: 1 event; total volume 18 litres. Notes: spill occurred at the loading bay during pallet handling; no financial statement entry was made.
The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.
Draft your disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Explain the basis used to define waste and major spill events, how the figures were gathered and compiled, and any assumptions, boundaries or measurement methods applied.
Context note
Set out what the waste and spill figures indicate about operational performance, including the main waste streams, the scale of any major spill events and the nature of their effects.
Fluctuation statement
If the figures moved materially from one period to the next, describe the main operational or incident-related reasons for the change and note any one-off events that affected the totals.
Content index entry
GRI 306-3 Waste generated — [location / page] / [notes]
Download Centre
Professional preparation tools and forms for GRI 306-3. Each download includes a concise “How to use” guide.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| I compiled the coverage figure from the waste records we actually held for the reporting period, and I kept the basis of inclusion consistent across the disclosed operations. | The assurer may find that some sites, activities, or waste streams were left out, or that the inclusion rules changed without explanation. | Boundary memo; site and activity list used for the calculation; waste register extracts; consolidation worksheet; explanation of any exclusions or changes in scope. |
| I grouped the waste into the categories used in our internal tracking, and I kept the classification approach stable so the split shown in the report can be traced back to source records. | The assurer may question whether the categories were applied consistently, whether mixed or ambiguous waste was misclassified, or whether the split was rebuilt after the fact. | Waste classification procedure; source waste transfer notes or contractor reports; mapping from source descriptions to reported categories; review notes for any reclassifications. |
| I calculated the waste weight from the underlying operational records and then checked the arithmetic before the figure was cleared for publication. | The assurer may probe whether the total was derived from complete source data, whether units were converted correctly, and whether the final sum was checked independently. | Raw waste logs; weighbridge tickets or contractor statements; calculation file; unit conversion workings; sign-off or review evidence. |
| I counted only the spill events we had recorded as significant in our incident logs, and I used the same cut-off and judgement rules throughout the period. | The assurer may challenge whether all qualifying events were captured, whether duplicate incident entries were removed, or whether the significance threshold was applied consistently. | Incident register; spill notification forms; internal incident classification guidance; reconciliation between incident log and reported count; evidence of management review. |
| I derived the spill volume from the incident records and supporting estimates, and I checked that the volumes added up to the amount shown in the disclosure. | The assurer may ask whether the volume was measured, estimated, or inferred, whether the method was applied consistently, and whether the total is supported by the incident files. | Spill reports; measurement notes or estimate calculations; clean-up contractor records; aggregation worksheet; review and approval trail. |
| I added a short note to explain the basis of preparation, the main assumptions, and any limits in the underlying data so readers can understand how the numbers were built. | The assurer may find that the narrative is too thin, omits key assumptions, or does not explain known data gaps or methodological choices. | Draft narrative text; methodology note; data quality commentary; records of assumptions and limitations; internal review comments. |
Evidence pack to prepare
- The governing policy or written commitment behind this disclosure
- A methodology / definition note setting out how the disclosure was scoped and prepared
- Source-system exports the figures or facts were drawn from
- The internal approval / sign-off record for the disclosure before publication
- Minutes or records evidencing the relevant engagement or consultation
Common reporting gaps
- Figures are stated without the supporting narrative, or narrative without figures.
- Scope is inconsistent between the text and the numbers.
- The reporting boundary is left undefined.
- Material changes since the previous period are not disclosed.
- Estimates and measured values are not distinguished.
- Source records for the figures are not identified.
Mistakes to avoid when collecting the data
- Wrong owner asked
The request goes to a team that only sees part of the waste trail, so the figures come back incomplete or duplicated.
- Framework terms used too early
People ask for the data in reporting language instead of the site or system terms, and the source team cannot map the request to its own records.
- Scope not pinned down
The collector never states which sites, activities, or waste streams are in scope, so different teams send numbers for different populations.
- Wrong time basis
The data pull uses a different reporting period or cut-off date from the rest of the pack, which makes the waste totals inconsistent.
- Counting basis mixed up
One source gives estimated weights while another gives measured weights, and the two are merged without separating the basis used for each figure.
- Source labels stripped out
The original file names, line labels, or system codes are lost during consolidation, so nobody can trace each number back to its source record.
- Separate groups merged
Waste from different sites, business units, or waste types is rolled together even though they should be kept apart for the data set.
- Evidence trail missing
The collector saves the numbers but not the supporting notes, extracts, or approval record, so the audit trail cannot be rebuilt later.
Where judgement is often needed
- Set the reporting perimeter after a buy-in or sale
If a site or business line joins or leaves during the year, agree whether its waste is counted from the handover date or for the full period, and explain the cut-off used.
- Choose one waste naming system where local labels differ
When countries or sites use different waste categories, map them to a single internal grouping for the report and disclose the mapping so readers can see how like-for-like totals were built.
- Decide how to treat borderline operations
For shared facilities, contractors, or other near-boundary activities, state whether their waste sits inside or outside the report and describe the rule used to make that call.
- Fix the timing basis for the year-end total
If waste is logged when it leaves the site, when it is weighed, or when a vendor confirms receipt, pick one basis, apply it consistently, and say which timing drives the figure.
- Separate measured amounts from estimates
Where weighbridge tickets, invoices, or manifests are missing, use a stated estimation method, identify which figures are estimated, and explain the approach used to fill gaps.
- Round in a way that still reconciles
Set a rounding rule for tonnes and spill volumes, apply it consistently across sites and categories, and make sure the rounded parts still add back to the published total.
- Protect sensitive spill details without losing meaning
If naming a location or material would expose confidential or personal information, aggregate the detail to the highest level that still explains the event and note the reason for the reduced granularity.
- Explain how mixed waste streams are split
When one load contains more than one material or disposal route, describe the allocation method used to divide it between categories and disclose any assumptions behind the split.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Food processing · synthetic · written by LRA
Illustrative only: the figures and spill details are synthetic and internally consistent, and the example is written in the first person for practitioner review.
| Category | Waste generated (t) | Share of waste (%) | Total |
|---|---|---|---|
| Organic residues | 120 | 60 | 180 |
| Packaging | 50 | 25 | 75 |
| Process sludge | 30 | 15 | 45 |
We set out the waste we generated in the period by material type, alongside the recorded major spill events and their basic facts. This synthetic example also shows one spill that was reflected in our financial reporting, with the location, substance, volume and observed effects described in plain terms.
Chemical distribution · synthetic · written by LRA
Illustrative only: the figures and spill details are synthetic and internally consistent, and the example is written in the first person for practitioner review.
| Category | Waste generated (t) | Share of waste (%) | Total |
|---|---|---|---|
| Recyclable offcuts | 80 | 40 | 120 |
| Contaminated absorbents | 70 | 35 | 105 |
| Mixed residual waste | 50 | 25 | 75 |
We summarise the waste we produced by stream, then note the major spill record for the year and the related context needed to read the figures properly. This synthetic example includes the spill that appeared in our financial statements, together with where it happened, what escaped, how much escaped, and the effects we observed.
Draft output & visualisation ideas
How to turn the collected data into a draft disclosure. The charts below are drawn from the illustrative figures above — swap in your own data.
Other views you could build
- Waste generated by waste type — stacked bar: How the total waste mass is split across the different waste categories, making the composition of waste generation easy to compare.
- Overall waste generated over time — line: Changes in the total mass of waste generated across reporting periods, if the reporter has more than one period of data.
- Waste mass by category — bar: The amount of waste generated for each waste category, allowing a simple ranking of the main waste streams.
- Significant spill count and volume — table: A side-by-side view of the number of major spill events and the total liquid or material released, so readers can compare frequency with scale.
- Spill locations — map: Where major spill events occurred, if location data is available, to show any geographic pattern in incidents.
- Spill characteristics and effects — table: The substance involved, the amount released, whether any incident was reflected in the financial statements, and the main impacts recorded for each major spill.
From a number to a disclosure
What separates a figure from a disclosure.
Basic
We generated 1,250 tonnes of waste.
Better
We generated 1,250 tonnes of waste, mainly non-hazardous material, based on our year-end site records.
Best
For the year to 31 December 2025, we generated 1,250 tonnes of waste across our operations, with 900 tonnes non-hazardous and 350 tonnes hazardous, compiled from site logs and waste-transfer notes; the total rose because production increased and a planned maintenance shutdown created extra scrap.
Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 306-3 — these are report practice, not exact disclosure examples.
| Company | Sector · Country | Year | Match | Page | Report | Assurance | ||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
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Far EasTone Telecommunications Co., Ltd. | Telecommunication Services · Taiwan | 2024 | Partial | p. 153 →p. 143 →p. 141 → | 2024 FET Sustainability Report → | EY | |||||||||||||||||||||||||||||||||||||||
Evidence in Far EasTone Telecommunications Co., Ltd.’s reportWhat the report shows Far EasTone Telecommunications Co., Ltd.’s 2024 Sustainability Report provides detailed data on waste management, including total waste generated and recycled waste percentages over several years (p.143), as well as hazardous waste quantities and management practices (pp.157, 158, 91). The report also includes information on indirect greenhouse gas emissions from transportation (p.140) and total water withdrawal and consumption figures (p.157). However, there is no clear narrative on methodology or broader management approaches beyond these figures, and several expected narrative disclosures are missing or unclear.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Yum China Holdings, Inc. | Hotels, Restaurants, Leisure, Tourism Services · China | 2025 | Partial | p. 51 →p. 30 →p. 45 → | Yum China 2025 Sustainability Report → | EY | |||||||||||||||||||||||||||||||||||||||
Evidence in Yum China Holdings, Inc.’s reportWhat the report shows Yum China Holdings, Inc.'s 2025 Sustainability Report provides specific data on waste management, including a total waste disposed figure of 255,926 tons (p.45) and references to total non-hazardous waste of 425,508 tons (p.45). The report also discusses material topics and sustainability strategy processes (p.50) and mentions packaging material volumes and operational efficiency milestones (p.29). However, the report lacks clear narrative explanations or detailed methodology related to emissions targets or climate-related opportunities, with several narrative items not found or unclear.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Valterra Platinum | Mining — Rare Minerals / Precious Metals / Gems · South Africa | 2025 | Partial | p. 80 →p. 82 →p. 71 → | Sustainability Report 2025 → | EY | |||||||||||||||||||||||||||||||||||||||
Evidence in Valterra Platinum’s reportWhat the report shows Valterra Platinum's Sustainability Report 2025 provides specific data on waste management, reporting a total of 32,368 tonnes of waste produced and removed from operations in 2025 (p.81). The report also includes figures on Scope 1, 2, and 3 emissions, though these are presented without detailed numeric values (p.63). However, the report lacks clear narrative explanations or methodological details related to these disclosures, and no further narrative items or detailed emissions data are found elsewhere in the report.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Check your understanding
A logistics depot had three significant spills in the year: 1.2 tonnes of diesel at the loading bay, 0.4 tonnes of lubricant in the maintenance area, and 0.3 tonnes of cleaning solvent in the storage room. The draft only says 'three spills occurred' and gives no further detail.What should the preparer do to complete the disclosure for these incidents?
Model answer. State the number of significant spills and the combined volume, then describe each spill by location, amount, and material. If one of the materials is not a standard category, name it clearly so the reader understands what was released.
Why this matters. For significant spills, give both the count and the total volume, then identify each incident clearly enough to be understood.
The preparer receives partial evidence for GRI 306:GRI 306-3 shortly before sign-off.What should they check before using it?
Model answer. They should confirm the reporting period, boundary, source owner and whether any estimates or exclusions are documented.
Why this matters. A disclosure is easier to defend when scope, timing and evidence ownership are clear.
A business unit sends data for GRI 306:GRI 306-3 using labels that do not match the reporting workbook.How should the preparer handle the mismatch?
Model answer. They should map the source labels to the reporting fields, record the mapping decision and ask the owner to confirm any uncertain items.
Why this matters. Clear field mapping prevents a local data label from becoming an unexplained reporting judgement.
Analyse this disclosure across real reports
See how companies actually report GRI 306-3 — drawn from their own published reports, with the exact pages, and an LRA AI-assistant that works through it with you. Available to LRA Community members and to students throughout their platform access.
Related framework references
How this disclosure maps across the major reporting frameworks.
→
ESRSRelated
ESRS E5
Resource Use and Circular Economy — closest topical match (post-Omnibus ESRS catalogue).
→
IFRSNo equivalent
—
No direct IFRS S1/S2 topical equivalent.
Related & explore
Questions this page answers
For GRI 306-3 Waste, what data do I need to gather before I start drafting the disclosure?
The page says to prepare waste total weight, waste mix categories, waste mass, spill count, spill volume total, reporting context note, financial spill link, spill location, spill volume detail, spill material type, other spill material, and spill impacts note. Use that list as your starting checklist before drafting. ↑ section
How should I set the scope and reporting context for GRI 306-3 Waste in practice?
The page includes a reporting context note as one of the datapoints to prepare, so you should capture the context alongside the figures rather than leaving the numbers on their own. The step-by-step preparation section is there to help you decide what belongs in scope before you write the disclosure. ↑ section
What does the page suggest I collect for waste totals and waste mix categories for GRI 306-3 Waste?
It tells you to prepare both the total waste weight and the waste mix categories, plus waste mass. That means you should be ready to show the overall figure and the breakdown you will use in the disclosure. ↑ section
What spill data should I have ready for GRI 306-3 Waste?
The page lists spill count, spill volume total, spill location, spill volume detail, spill material type, other spill material, spill impacts note, and a financial spill link. Collect those together so the spill part of the disclosure is complete and internally consistent. ↑ section
Who should own the GRI 306-3 Waste data collection and sign-off?
The page does not assign roles, but it is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers to use in practice. In a real workflow, ownership should sit with the people who can source the waste and spill data and confirm the evidence pack. ↑ section
How do I use the GRI 306-3 Waste workbook and printable card?
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise the data and assurance checks, and the card as a quick reference while drafting. ↑ section
What should go into the evidence pack for GRI 306-3 Waste if I want to be assurance-ready?
The page says there is an evidence pack with five items for assurance readiness, and it also gives six assurance claims to verify with claim, risk and evidence. Use those materials to assemble support for the figures, context and spill information before review. ↑ section
What are the common mistakes or reporting gaps to avoid on GRI 306-3 Waste?
The page has a section on common reporting gaps and mistakes, so it is meant to help you spot missing context, incomplete spill detail, or weak support before you finalise the disclosure. Use that section as a pre-submission check. ↑ section
Can I use the synthetic example on the GRI 306-3 Waste page to draft my own disclosure?
Yes, the page includes synthetic illustrative example disclosures and a quantitative data table to show how the information can be presented. Treat it as a model for structure and consistency, not as real company data. ↑ section
Is there a cross-framework link between GRI 306-3 Waste and ESRS E5 that I can reuse in my reporting pack?
Yes, the page notes ESRS E5 (Resource Use and Circular Economy) as the closest correspondence. You can reuse the underlying data where relevant, but the page does not say the reporting requirements are identical. ↑ section
How do I turn the GRI 306-3 Waste data into a draft narrative and content-index line?
The draft-output section includes visualisation ideas, narrative starters and a GRI content-index line. Use those prompts to turn the prepared data into a first draft and then check it against your evidence pack. ↑ section
More questions this page can help with
- GRI 306-3 Waste checklist for data owners: what fields should I request from operations and EHS?
- How do I build an assurance pack for GRI 306-3 Waste using the workbook and evidence pack?
- What are the GRI 306-3 Waste reporting gaps that usually cause a draft to be incomplete?
- How do I write the reporting context note for GRI 306-3 Waste?
- What should the GRI 306-3 Waste draft include besides the numbers?
- How do I use the synthetic example table on the GRI 306-3 Waste page without copying it?
- What is the best way to organise spill count, spill volume and spill material data for GRI 306-3 Waste?
- How can an assurance reviewer test the six claims on the GRI 306-3 Waste page?
- Where do I find the downloadable workbook for GRI 306-3 Waste prep and assurance?
- Can I reuse GRI 306-3 Waste data for ESRS E5 reporting?
- What does the GRI 306-3 Waste Library Card PDF help me do?
- How do I convert the GRI 306-3 Waste page into a first-pass disclosure draft?
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Sources, status and disclaimer
This LRA assistance tool is designed for educational and internal data-collection purposes. It is not an official interpretation of the GRI Standards, IFRS Sustainability Disclosure Standards or EU CSRD/ESRS requirements. When applying these frameworks in professional practice, users should consult and double-check the official standards, guidance and applicable regulatory sources.
