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GRI 306: Waste · 2020
Disclosure GRI 306-2

Management of significant waste-related impacts

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.

Dr Ross Kurinko, GRI Certified Trainer
Reviewed by Dr Ross Kurinko · GRI Certified Trainer LRA educational guidance · Not issued or endorsed by GRI
To prepare this disclosure
Disclosure focus

This disclosure asks an organisation to explain how it manages the waste-related impacts that matter most in practice. The focus is not just on whether waste is generated, but on the systems, controls and actions used to deal with significant impacts across the business, such as how waste is identified, handled, reduced, reused, recycled, treated or disposed of.

In practical terms, the reporting should cover the parts of the organisation where those impacts are actually significant, rather than only highlighting a few flagship sites. The emphasis is on the real operational picture: where the main waste issues arise, how they are managed, and whether the approach is applied consistently across relevant operations.

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 prevention actions A plain account of the steps the organisation has put in place to stop waste being created in its own operations and across the parts of the value chain it can influence, including any circularity measures. Waste prevention plan, circularity programme notes, operational procedures, supplier or logistics initiatives, project trackers, and internal approvals showing the actions taken. Sustainability / Environment
Waste impact response A summary of the actions taken to deal with the organisation’s material impacts linked to waste it generates, including the main response measures and where they apply. Waste management action plans, incident or impact logs, remediation records, site plans, and management updates showing how significant waste impacts are being handled. Sustainability / Environment
Third-party waste handling A yes/no answer on whether waste from the organisation’s own activities is handled by an external party rather than directly by the organisation. Waste contractor agreements, service schedules, site waste transfer arrangements, and internal responsibility matrices showing who physically handles the waste. Facilities / Operations
Third-party checks A description of how the organisation checks that the external party handling its waste is doing so in line with the relevant contract terms or legal duties. Supplier due diligence files, contract compliance reviews, audit checklists, licence or permit checks, monitoring reports, and escalation records. Procurement / Legal / Compliance
Waste data controls The procedures used to gather, validate, and track waste data from source to report, including how the organisation monitors the data over time. Data collection templates, source-system extracts, reconciliation logs, validation rules, monthly reporting packs, and ownership maps for waste data inputs. Sustainability Reporting / Data Management
＋ Show GRI 306-2 sub-elements (LRA working checklist)

How to prepare it

1Set the reporting boundary first: decide which parts of your own operations, and which upstream and downstream parts of the value chain, are in scope for waste-prevention actions and waste-impact management.
2Agree the definitions you will use for this disclosure, so the team is consistent about what counts as waste-prevention activity, what counts as a response to material waste impacts, and what counts as waste-related data for this report.
3Gather the underlying records that show what was done and how it was tracked, including internal logs, supplier or contractor records, monitoring outputs, and any other evidence used to follow waste-related information over time.
4Prepare the disclosure content in two parts: describe the measures taken to avoid waste in the business and along the value chain, and describe the measures used to address the important impacts linked to waste that was generated.
5If a third party handles waste from your own activities, record that clearly and keep a short explanation of how you checked that the arrangement follows the relevant contract terms or legal duties.
6Before finalising, compare the draft against the official source and your evidence pack, then note any exclusions, scope changes, or methodological updates so the published answer matches the records you can support.
Request the data

Request waste management and prevention evidence from EHS / Operations

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

What actions are in place to reduce waste, handle material waste impacts, confirm any third-party handling, and track waste data across the reporting period?

Use your organisation’s own operational terms first, then map them to the disclosure wording. For example, ask for your site waste, skip, recycling, contractor, and waste-tracking processes rather than using framework labels in the request.

Weak request

Please provide the GRI 306-2 evidence for waste management, including actions to prevent waste generation, actions to manage significant waste-related impacts, third-party waste management, contractual or legislative compliance checks, and waste data collection processes.

Why it fails: This uses framework language that may not match how the business actually talks about waste work, sites, contractors, or systems. It also bundles several asks into one abstract sentence, which makes it harder for the owner to know exactly which records to pull and how to respond.

Better request

Please send the waste and contractor evidence for [reporting period] for [sites/business units]. I need: what you did to reduce waste at source, how you deal with the main waste impacts from your operations, whether any waste is handled by an outside contractor, how you check that contractor against the contract and legal duties, and how you collect and review waste data. Please use your own site, contractor, and system names, and attach the supporting records or links.

Formal email template
Subject: Request for waste prevention and handling evidence for [reporting period]

Hi [name/team],

I’m pulling together the sustainability reporting pack and need your help with the waste-related evidence for [sites/business units in scope].

Please send the following for [reporting period]:
- a short summary of the steps taken to cut waste at source, including any reuse, redesign, recycling, or other circularity work in your area;
- a summary of the main actions used to deal with material waste impacts from the waste we generate;
- confirmation of whether waste from our own operations is handled by a third party, and if so, who the main contractor(s) are;
- a plain-language description of how you check that the contractor is meeting contract terms and any legal duties;
- a description of how waste data is collected, checked, and monitored, including the systems or logs used.

Please include the source documents or links, the period covered, the boundary used, and the name of the person who can answer follow-up questions.

If it is easier, you can return the information in the table below and attach any supporting evidence.

This is a training template only; please adapt it to your organisation’s own terms and check the official source before sign-off.

Thanks,
[preparer name]
[team]
[contact details]
Short Teams / Slack version
Hi [name] — could you share the waste prevention / handling evidence for [reporting period] for [sites/business units]? Please include: source-reduction actions, how material waste impacts are managed, whether a contractor handles any waste, how contractor performance/legal checks are done, and how waste data is collected and monitored. Attach the source docs or links if you can. Thanks, [name]
Industry examples
Manufacturing

Context. A plant with scrap metal, packaging offcuts, and hazardous residues, plus a licensed waste contractor and weighbridge records.

Adapted request. Please share the waste evidence for [reporting period] for the plant. Include scrap reduction actions, packaging reuse or redesign work, how hazardous and non-hazardous waste impacts are handled, whether the plant’s waste is collected by a contractor, how contractor permits and service terms are checked, and how waste volumes are logged from weighbridge tickets and monthly reports.

Example response. The plant reduced cardboard use by changing pallet wrap and returnable packaging, segregated scrap metal for recycling, and updated the waste log to pull monthly contractor data from weighbridge tickets. All waste streams are collected by a licensed contractor, with quarterly permit checks and monthly invoice-to-ticket reconciliation.

Retail / Distribution

Context. A network of stores and a distribution centre with mixed waste, food waste, and returned packaging, managed through a facilities team and waste broker reports.

Adapted request. Please provide the waste handling evidence for [reporting period] across stores and the distribution centre. Include steps taken to cut waste at source, actions used to manage the main waste impacts from store and warehouse waste, whether a broker or contractor handles the waste, how you check their service and legal status, and how store and depot waste data is gathered and reviewed.

Example response. Stores introduced better stock rotation and reusable tote returns, the distribution centre improved cardboard baling, and the facilities team reviews monthly broker reports against site tickets. Waste is handled by third parties, with contract reviews and licence checks recorded by the operations support team.

Draft your disclosure

Notes that turn data into a disclosure

LRA training templates — adapt them to your organisation, and check the official source before sign-off.

Method note

We define the scope, terms and data sources used for waste reporting, including how we identify prevention actions, classify waste handling routes and gather the underlying figures.

Context note

The figures show what the organisation is doing to avoid waste, how any waste it creates is managed, and whether external handlers are used to deal with waste from its own activities.

Fluctuation statement

Any notable movement can be explained by changes in prevention measures, shifts in waste handling arrangements, improved data capture, or changes in the volume or type of waste generated.

Content index entry
GRI 306-2 Management of significant waste-related impacts — [location / page] / [notes]
Download Centre

Preparation tools & forms

Professional preparation tools for GRI 306-2 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.

Free · Community members
01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧
Assurance readiness

For each claim, check the evidence

ClaimRiskEvidence to check
I prepared the coverage figure by using the same reporting boundary and cut-off rules throughout, so the number reflects the operations and activities we actually included in the calculation.An assurer will test whether the boundary was set consistently, whether any sites, entities or activities were left out without a clear reason, and whether the cut-off date or period could distort the result.Boundary memo; list of included entities/sites/activities; period-end instructions; consolidation or inclusion/exclusion rationale; working papers showing how the figure was assembled.
I separated the actions we took to avoid creating waste from the steps we used to deal with waste that was already generated, so the disclosure does not mix prevention with treatment.An assurer will look for category confusion, double counting, or a narrative that overstates prevention by including downstream handling measures as if they were avoidance actions.Method note defining the categories used; source records for each action described; internal review notes showing the split between prevention and management measures; draft-to-final change log.
Where a service provider handled waste for us, I checked that the arrangement was covered by a written contract and that the provider’s role matched the legal and contractual terms we relied on.An assurer will probe whether the third party was actually responsible for the waste, whether the contract supports that claim, and whether the reporter has evidence that the provider was engaged on the stated basis.Signed contracts or service agreements; scope of services; procurement records; invoices or transfer records; internal confirmation that the provider was used for waste handling.
Before publishing, I tested the provider’s performance against the obligations we said applied, using the documents and checks available to us rather than relying on a verbal assurance alone.An assurer will question whether the organisation verified compliance in a meaningful way, whether the checks were strong enough, and whether the conclusion is supported by objective evidence.Compliance review checklist; inspection reports; permits or licences where relevant; correspondence with the provider; exception logs; sign-off from the responsible manager.
I collected the waste data from the operational systems and supplier records, then carried out reasonableness checks and follow-up queries before the figures were approved for release.An assurer will test the completeness and reliability of the data trail, whether manual adjustments were controlled, and whether the checks were sufficient to catch errors or gaps.Data collection template; system extracts; supplier reports; reconciliation workings; variance analysis; query log; approval evidence; version history of the final dataset.

Evidence pack to prepare

Common reporting gaps

The information is presented without a date or as-at point.The scope or boundary of the statement is left undefined.Key terms are used inconsistently across the report.Material changes since the previous period are not disclosed.Assertions are made without supporting detail or a source record.Boilerplate is used that does not actually answer what is asked.
Common gaps

Mistakes to avoid when collecting the data

Wrong owner
The request goes to the wrong team, so the person who actually runs waste handling or contractor oversight never confirms the data.
Framework language only
The data call is written in reporting jargon instead of the organisation’s own operational terms, so site teams do not recognise what to pull together.
Scope left vague
No one states which sites, activities, or value-chain stages are in scope, so different teams collect different slices of the picture.
Timing basis mixed up
Some teams use the reporting year while others use the date the waste was handled, which makes the dataset inconsistent.
Counting basis mixed
Volumes, counts, and narrative descriptions are combined without a clear rule, so like-for-like comparison is lost.
Source labels dropped
Original file names, system fields, or waste stream labels are stripped out, so the evidence cannot be traced back to the source record.
Separate populations merged
Waste managed in-house and waste handled by an outside contractor are rolled into one file, even though they need to be checked separately.
Evidence trail missing
The team saves the figures but not the supporting notes, extracts, or approval record, so there is no clear path from source to sign-off.

Where judgement is often needed

Set the reporting perimeter after buy-ins and sell-offs
Use the same cut-off date and consolidation basis across your waste actions, third-party handling checks and data collection, then explain any sites or operations newly added or removed during the period.
Choose one local meaning where waste rules differ by country
Where national definitions or classifications do not match, apply a single internal rule for the report and disclose that rule, plus any material exceptions handled differently in specific locations.
Decide how to treat borderline operations and shared sites
Make a clear call on whether partially controlled premises, joint ventures, leased locations or shared service centres sit inside the scope, and state the basis used for inclusion or exclusion.
Align the timing of actions and data with the reporting period
If prevention measures, waste handling checks or monitoring data are recorded on different dates, use one consistent period basis and explain any lag, estimate or carry-forward used.
State when you rely on estimates instead of direct counts
If some waste volumes, treatment routes or impact controls are inferred from sampling, supplier records or models, identify those estimates and explain the method and any material uncertainty.
Explain how you handle mixed responsibility with outside handlers
For waste managed by a contractor or other external party, describe how you checked their handling against contract terms or legal duties and what evidence you used to support that check.
Be consistent on what counts as a prevention action
When listing circularity or other waste-prevention steps, use one internal rule for what qualifies and explain any exclusions, such as activities that reduce waste only indirectly or outside the value chain.
Aggregate sensitive operational detail where needed
If site-level waste data or third-party arrangements could reveal confidential information, combine figures at a higher level and say how the aggregation was done and what detail was withheld.
Round figures without obscuring the picture
Apply one rounding approach across the disclosure, ensure subtotals still reconcile to totals, and note any small differences caused by rounding or estimation.
Examples

Illustrative examples

Synthetic, written by LRA — not from a company report, not text from any standard.

Illustrative (synthetic) example — Food processing

*Synthetic example for training only.* We cut waste at source by changing pack sizes, tightening production planning, and reusing off-cuts where safe; in our supply chain we also worked with suppliers on better material yields and with customers on returnable transit packaging. We handled the waste we did create by segregating it, sending 1,200 tonnes for recycling, 300 tonnes for energy recovery and 100 tonnes to disposal; 1,500 tonnes in total, with 1,200 tonnes managed by a third party (80%) and 300 tonnes handled on site (20%). - To check the external contractor, we reviewed contract terms, waste transfer records, permits and periodic audit reports, and we followed up any gaps with corrective actions. - We gathered waste data through weighbridge tickets, site logs and monthly reports from facilities and contractors, then reconciled the figures before reporting.

This example shows how a reporter can describe prevention work across its own operations and the wider value chain, then explain how waste impacts are managed, how outsourced handling is checked, and how the data trail is maintained.

Illustrative (synthetic) example — Retail logistics

*Synthetic example for training only.* We reduced waste by redesigning picking materials, switching to reusable totes, and improving stock rotation; upstream we asked packaging suppliers for lighter formats, and downstream we expanded take-back for damaged pallets and used display materials. For the waste we generated, we sent 420 tonnes to recycling, 180 tonnes to composting and 100 tonnes to disposal, giving 700 tonnes overall; 560 tonnes were handled by an external contractor (80%) and 140 tonnes were managed within our own sites (20%). - We checked the contractor’s handling against the service agreement, legal permits, site inspections and exception reports, and we escalated any non-conformances. - We collected the figures from depot records, carrier receipts and monthly contractor summaries, then reviewed them for completeness and consistency before consolidation.

This example illustrates a different sector using the same disclosure logic: practical waste prevention, management of the waste that remains, confirmation that a third party is involved, the checks used to test compliance, and the data collection process.

Company reports

How companies report GRI 306-2

Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.

Grupo Cibest S.A.
Banks / Diverse Financials / Insurance · Colombia · 2025
Open report →
Grupo Cibest S.A.'s 2025 Management Report provides specific data on waste management, reporting a total generation of 1,597.40 tons of waste with a 17.64% increase in waste sent, as noted on page 46. Additionally, the report references Waste Electrical and Electronic Equipment (WEEE) including items like computer parts, printers, and televisions, linked to SDG 12.5 on page 302. However, there is no clear information on other waste categories or detailed waste reduction strategies elsewhere in the report.
Amadeus IT Group, S.A.
Hotels, Restaurants, Leisure, Tourism Services · Spain · 2025
Open report →
Amadeus IT Group’s 2025 Non-Financial Report provides detailed information on waste management, including measures to reuse, recycle, and prevent waste generation and food waste, with specific waste metrics referenced on page 211. The report also addresses management of significant waste-related impacts as noted on the same page. However, there is no clear evidence found regarding other narrative items or disclosures beyond waste and workforce-related sustainability actions, indicating some gaps in coverage.
ITP Aero Group
Aerospace and Defense · Spain · 2024
Open report →
ITP Aero Group’s 2024 ESG Report provides information on measures taken to adapt to climate change consequences and their management approach to emissions on page 149. The report also addresses significant impacts of their activities on biodiversity on the same page. Additionally, on page 128, the company reports recycling up to 30% of surplus from manufacturing processes and achieving 70% recycling in certain strategic products. However, there is no clear evidence found regarding other specific disclosures related to this topic elsewhere in the report.
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Scenarios to work through

A manufacturing site has cut scrap in its own operations, but packaging waste from suppliers and returned goods from customers still create material losses. The team has documented reuse, redesign and take-back steps, and is deciding what to include in the disclosure.

QHow should the preparer frame the actions taken so the account covers both the site’s own waste prevention steps and the wider value-chain measures, without drifting into a generic sustainability summary?
Reveal model answer →

A distribution business has identified that damaged pallets, spoiled stock and mixed packaging are its most significant waste issues. It has introduced segregation, staff training and supplier changes, and is deciding how much detail to give on the response.

QWhat level of explanation is needed when describing how the organisation deals with the most important waste impacts it creates?
Reveal model answer →

A retailer sends all store waste to an external contractor. The contract says the contractor must follow the law, but the sustainability team has never checked how that is verified in practice and is unsure whether to mention the outsourcing arrangement.

QIf a third party handles the organisation’s waste, what should the preparer be ready to explain about how that arrangement is checked?
Reveal model answer →

A food producer receives waste data from site managers, weighbridge tickets from contractors and monthly reports from a waste vendor. Some sites record volumes in tonnes, others in bins, and the team is deciding whether its current tracking process is robust enough to describe.

QWhat should the preparer explain about how waste data is gathered and monitored for this disclosure?
Reveal model answer →
Framework references

Related framework references

How this disclosure maps across the major reporting frameworks.

GRI
GRI 306-2
within GRI 306: Waste
Open official source →
Primary
Related & explore
FAQ

Questions this page answers

For GRI 306-2 Waste, what data do I need to gather before I start drafting the disclosure?+
How do I use the step-by-step 'how to prepare' section for GRI 306-2 Waste?+
What should I include in the evidence pack for a GRI 306-2 Waste disclosure?+
What are the five assurance claims I should be ready to verify for GRI 306-2 Waste?+
What are the common reporting gaps or mistakes for GRI 306-2 Waste, and how do I avoid them?+
How can I use the Prep & Assurance workbook for GRI 306-2 Waste?+
What is the printable Library Card PDF for GRI 306-2 Waste used for?+
How do I turn the GRI 306-2 Waste page into a draft disclosure?+
Can I use the synthetic illustrative example disclosures on the GRI 306-2 Waste page as a model for my own draft?+
How should I think about ownership and data collection for GRI 306-2 Waste if different teams hold the information?+
Is the data I prepare for GRI 306-2 Waste reusable for ESRS E5 (Resource Use and Circular Economy)?+
More questions this page can help with