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Dr Ross KurinkoLinkedIn
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15+ years on FTSE 100 & Fortune Global 500 disclosures
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GRI 306: Waste·Disclosure GRI 306-3
Waste generated
Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official Global Reporting Initiative source.
Legal status
GRI 306: Waste 2020 remains the applicable GRI Topic Standard for waste reporting at the date of this review.
Published passport
Last reviewed 2026-08-03
Reviewed by
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
Standard
GRI 306: Waste
Disclosure GRI 306-3 · 2020
Last reviewed
2026-08-03
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
To prepare this disclosure
Disclosure focus
Disclosure 306-3 requires an organization to report the total weight of waste generated in its own activities during the reporting period, in metric tons, together with a breakdown of the total by the composition of the waste.
The composition can be presented by waste type, such as hazardous and non-hazardous waste; by waste streams relevant to the organization’s sector or activities; or by the materials present in the waste. The classification used should be explained and applied consistently.
The organization must also report contextual information necessary to understand the data and how the data has been compiled. This can include the reporting scope, measurement and estimation methods, data sources, assumptions, exclusions, and the reasons for differences between waste generated and the amounts directed to recovery or disposal.
When compiling the data, exclude effluent unless national legislation requires it to be reported as part of total waste, and use 1,000 kilograms as the measure for one metric ton.
Disclosure 306-3 covers waste generated in the organization’s own activities. Waste generated upstream or downstream in the value chain can be reported separately where the information is available.
Do not include significant-spill requirements on this page. Significant spills are covered separately by Disclosure 306-3 in GRI 306: Effluents and Waste 2016, which remains in effect pending its replacement through the GRI Pollution Topic Standard project.
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 |
|---|---|---|---|
| Waste composition | Prepare and reconcile these columns: Waste composition; Waste generated, metric tons; Measured or estimated; Source; Notes. | Approved source records, calculation files and review evidence supporting waste composition. | Waste / Operations / Sustainability Reporting |
＋ Show GRI 306-3 sub-elements (LRA working checklist)
Prepare and reconcile these columns: Waste composition; Waste generated, metric tons; Measured or estimated; Source; Notes.
How to prepare it
Disclosure 306-3 requires an organization to report the total weight of waste generated in its own activities during the reporting period, in metric tons, together with a breakdown of the total by the composition of the waste.
Collect and reconcile the records for: Waste composition.
Apply Disclosure 306-3 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.
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 306-3: Waste composition. 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 306-3: Waste composition. 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
Do not include significant-spill requirements on this page. Significant spills are covered separately by Disclosure 306-3 in GRI 306: Effluents and Waste 2016, which remains in effect pending its replacement through the GRI Pollution Topic Standard project.
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.
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Preparation tools & forms
Professional preparation tools for GRI 306-3 — 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.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Waste composition is reported accurately and completely. | The response omits, misclassifies or overstates waste composition. | Approved source records, calculation files and review evidence supporting waste composition. |
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.
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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 306-3
within GRI 306: Waste
Related & explore
Waste generation and significant waste-related impacts → CardManagement of significant waste-related impacts → CardWaste diverted from disposal → CardWaste directed to disposal → Card
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