Disclosure focus
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.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Input | Prepare and reconcile these columns: Input; Activity; Output; Actual or potential impact; Why significant; Waste generated in. | Approved source records, calculation files and review evidence supporting input. | Waste / Operations / Sustainability Reporting |
How to prepare it
Request the data
Request the disclosure evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Provide the reporting-period records and reconciliations for Disclosure 306-1: Input. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Better request
Provide the reporting-period records and reconciliations for Disclosure 306-1: Input. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
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
If Waste has been determined to be a material topic, Disclosure 306-1 supplements rather than replaces Disclosure 3-3 Management of material topics.
Context note
Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 306-1 — free with verified email access. Enter the code we send you once and use downloads, report links and the Knowledge Hub AI Assistant for 24 hours.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Input is reported accurately and completely. | The response omits, misclassifies or overstates input. | Approved source records, calculation files and review evidence supporting input. |
Evidence pack to prepare
Common reporting gaps
Company reports
How companies report GRI 306-1 in practice
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
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Peer comparison uses examples on this card, not prevalence in the report corpus.
Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
GRI
GRI 306-1
within GRI 306: Waste
Related & explore
More in GRI 306 → Browse full catalogue → Disclosure Library home → Search all disclosures →
Go deeper · GRI 306-1
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