Management of significant waste-related impacts

Disclosure focus

Disclosure 306-2 requires an organization to describe the actions, including circularity measures, that it has taken to prevent waste generation in its own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated.

The actions reported should respond to the significant actual and potential waste-related impacts identified under Disclosure 306-1. The organization should distinguish actions that prevent waste generation from actions applied after waste has already been generated, such as sorting, preparation for reuse, recycling, treatment or disposal.

If waste generated in the organization’s own activities is managed by a third party, the organization must describe the processes it uses to determine whether that third party manages the waste in line with applicable contractual or legislative obligations. A written contract is not required in every case; the organization may rely on contractual requirements, legislative requirements, or both.

The organization must also describe the processes used to collect and monitor waste-related data. These processes can cover qualitative and quantitative information and can include online data entry, centralized databases, weighbridge measurements, contractor records, validation procedures and data relating to upstream and downstream activities.

Disclosure 306-2 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.