Disclosure focus
Disclosure 306-4 requires an organization to report the total weight of waste diverted from disposal in metric tons and to break this total down by the composition of the waste.
The organization must report hazardous and non-hazardous waste separately and break each total down by preparation for reuse, recycling and other recovery operations. For every recovery operation, the organization must also report the amount recovered onsite and offsite.
In the context of GRI 306, recovery operations do not include energy recovery. Incineration with energy recovery is treated as a disposal operation and is reported under Disclosure 306-5. Do not classify an intermediate treatment or transfer as recovery unless the documented final operation meets the definition of preparation for reuse, recycling or another recovery operation.
Onsite means within the physical boundary or administrative control of the reporting organization. Offsite means outside its physical boundary and administrative control. Third-party involvement is a separate characteristic and must not be used as a substitute for the onsite/offsite classification.
The organization must provide contextual information necessary to understand the data and how it was compiled. It must exclude effluent unless national legislation requires its inclusion and use 1,000 kilograms as one metric ton.
GRI also recommends reporting the total weight of waste prevented, together with the baseline and calculation methodology. Waste reductions caused only by lower production capacity should not be reported as waste prevention.
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 |
|---|---|---|---|
| Working table 1: Waste composition | Prepare and reconcile these columns: Waste composition; Waste diverted from disposal, metric tons. | Approved source records, calculation files and review evidence supporting working table 1: waste composition. | Waste / Operations / Sustainability Reporting |
| Working table 2: Waste type and recovery operation | Prepare and reconcile these columns: Waste type and recovery operation; Onsite, t; Offsite, t; Total, t. | Approved source records, calculation files and review evidence supporting working table 2: waste type and recovery operation. | 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 306-4: Working table 1: Waste composition; Working table 2: Waste type and recovery operation. 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 306-4: Working table 1: Waste composition; Working table 2: Waste type and recovery operation. 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
GRI also recommends reporting the total weight of waste prevented, together with the baseline and calculation methodology. Waste reductions caused only by lower production capacity should not be reported as waste prevention.
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 306-4 — 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 |
|---|---|---|
| Working table 1: Waste composition is reported accurately and completely. | The response omits, misclassifies or overstates working table 1: waste composition. | Approved source records, calculation files and review evidence supporting working table 1: waste composition. |
| Working table 2: Waste type and recovery operation is reported accurately and completely. | The response omits, misclassifies or overstates working table 2: waste type and recovery operation. | Approved source records, calculation files and review evidence supporting working table 2: waste type and recovery operation. |
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 306-4
within GRI 306: Waste
Related & explore
More in GRI 306 → Browse full catalogue → Disclosure Library home → Search all disclosures →
Go deeper · GRI 306-4
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