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.
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 |
|---|---|---|---|
| Significant impact identified under GRI 306-1 | Prepare and reconcile these columns: Significant impact identified under GRI 306-1; Organization’s involvement; Prevention action; Action to manage generated waste; Own / upstream / downstream; Third-party involvement; Compliance-check process; Data collection and monitoring. | Approved source records, calculation files and review evidence supporting significant impact identified under gri 306-1. | 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 306-2: Significant impact identified under GRI 306-1. 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 306-2: Significant impact identified under GRI 306-1. 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
Disclosure 306-2 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 306-2 — free with verified email access. Enter the code we send you once and use downloads, report links and the LRA AI Assistant for 24 hours.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Significant impact identified under GRI 306-1 is reported accurately and completely. | The response omits, misclassifies or overstates significant impact identified under gri 306-1. | Approved source records, calculation files and review evidence supporting significant impact identified under gri 306-1. |
Evidence pack to prepare
Common reporting gaps
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Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
GRI
GRI 306-2
within GRI 306: Waste
Related & explore
More in GRI 306 → Browse full catalogue → Disclosure Library home → Search all disclosures →
Go deeper · GRI 306-2
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