Waste generation and significant waste-related impacts

Kern der Offenlegung

Disclosure 306-1 requires an organization to describe the inputs, activities and outputs that lead or could lead to its significant actual and potential waste-related impacts. The organization must also state whether these impacts relate to waste generated in its own activities or to waste generated upstream or downstream in its value chain.

The disclosure focuses on the causes and sources of significant waste-related impacts. It is not a quantitative waste-generation disclosure: total waste quantities and breakdowns are reported separately under Disclosures 306-3, 306-4 and 306-5. Quantitative information may be included as supporting context where useful.

When identifying relevant inputs, activities and outputs, consider the quantities involved, hazardous characteristics, limitations on recovery or product life, known threats when materials are discarded, and activities that generate significant quantities of waste or hazardous waste.

GRI recommends presenting a process flow that shows how materials move from upstream inputs through the organization’s activities to downstream outputs, where waste is generated and where outputs eventually become waste.

If Waste has been determined to be a material topic, Disclosure 306-1 supplements rather than replaces Disclosure 3-3 Management of material topics.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.