Disclosure focus
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.
Prepare
What to collect before drafting
Tick each field as the evidence lands. Owners are the teams that usually hold the source files.
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Input
Waste / Operations / Sustainability ReportingPrepare and reconcile these columns: Input; Activity; Output; Actual or potential impact; Why significant; Waste generated in.
Evidence Approved source records, calculation files and review evidence supporting input.
Watch for The published response for input is incomplete or does not match the supporting records.
Before you start
- 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.
- Apply Disclosure 306-1 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
- Have the supporting records and the final response been reconciled?
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
Download preparation tools for GRI 306-1 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Input is reported accurately and completely.
Risk The response omits, misclassifies or overstates input.
Evidence to check Approved source records, calculation files and review evidence supporting input.
Evidence pack to prepare
Common reporting gaps
- Using internal or approximate wording in place of the defined GRI terms.
- Changing the required reporting population or denominator without explanation.
- Treating GRI recommendations or LRA preparation controls as mandatory disclosure requirements.
- Leaving a reported field unsupported by traceable source evidence and review records.
Real reports
How 3 companies report it
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
SCG Packaging Public Company Limited
Exact
Globalvia
Partial
O-Bank Co., Ltd.
Exact| Field | SCG Packaging Public Company Limited | Globalvia | O-Bank Co., Ltd. |
|---|---|---|---|
| Waste impact inputs | Not found | Not found | Not found |
| Waste impact activities | Not found | Not found | Not found |
| Waste impact outputs | Not found | Not found | Not found |
| Waste impact location | Not found | Not found | Not found |
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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
GRI
GRI 306-1
within GRI 306: Waste
Related & explore
More in GRI 306 →Browse full catalogue →Search all disclosures →