Disclosure focus
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.
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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Working table 1: Waste composition
Waste / Operations / Sustainability ReportingPrepare and reconcile these columns: Waste composition; Waste diverted from disposal, metric tons.
Evidence Approved source records, calculation files and review evidence supporting working table 1: waste composition.
Watch for The published response for working table 1: waste composition is incomplete or does not match the supporting records.
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Working table 2: Waste type and recovery operation
Waste / Operations / Sustainability ReportingPrepare and reconcile these columns: Waste type and recovery operation; Onsite, t; Offsite, t; Total, t.
Evidence Approved source records, calculation files and review evidence supporting working table 2: waste type and recovery operation.
Watch for The published response for working table 2: waste type and recovery operation is incomplete or does not match the supporting records.
Before you start
- 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.
- Apply Disclosure 306-4 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 306-4: 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.
Download Centre
Preparation tools & forms
Download preparation tools for GRI 306-4 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Working table 1: Waste composition is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 1: waste composition.
Evidence to check 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.
Risk The response omits, misclassifies or overstates working table 2: waste type and recovery operation.
Evidence to check Approved source records, calculation files and review evidence supporting working table 2: waste type and recovery operation.
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
GRI
GRI 306-4
within GRI 306: Waste
Related & explore
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