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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 306-5
Waste directed to disposal
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 306-5 · 2020
Last reviewed
2026-08-03
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
To prepare this disclosure
Disclosure focus
Disclosure 306-5 requires an organization to report the total weight of waste directed to 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 incineration with energy recovery, incineration without energy recovery, landfilling and other disposal operations. For every disposal operation, the organization must also report the amount disposed of onsite and offsite.
In the context of GRI 306, incineration with energy recovery is classified as a disposal operation. It must not be included in waste diverted from disposal under Disclosure 306-4.
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 onsite/offsite classification.
Do not classify a transfer, storage or intermediate treatment step as disposal. Confirm the documented final disposal operation and explain all operations reported under “other disposal operations”.
The organization must provide contextual information necessary to understand the data and the way it was compiled. It must exclude effluent unless national legislation requires its inclusion and use 1,000 kilograms as one metric ton.
The data should be reconciled with the total waste generated under Disclosure 306-3 and the waste diverted from disposal under Disclosure 306-4.
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 directed to 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 disposal operation | Prepare and reconcile these columns: Waste type and disposal operation; Onsite, t; Offsite, t; Total, t. | Approved source records, calculation files and review evidence supporting working table 2: waste type and disposal operation. | Waste / Operations / Sustainability Reporting |
＋ Show GRI 306-5 sub-elements (LRA working checklist)
Prepare and reconcile these columns: Waste composition; Waste directed to disposal, metric tons.
Prepare and reconcile these columns: Waste type and disposal operation; Onsite, t; Offsite, t; Total, t.
How to prepare it
Disclosure 306-5 requires an organization to report the total weight of waste directed to disposal in metric tons and to break this total down by the composition of the waste.
Collect and reconcile the records for: Working table 1: Waste composition; Working table 2: Waste type and disposal operation.
Apply Disclosure 306-5 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 306-5: Working table 1: Waste composition; Working table 2: Waste type and disposal 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 306-5: Working table 1: Waste composition; Working table 2: Waste type and disposal 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
The data should be reconciled with the total waste generated under Disclosure 306-3 and the waste diverted from disposal under Disclosure 306-4.
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 306-5 — 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 |
|---|---|---|
| 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 disposal operation is reported accurately and completely. | The response omits, misclassifies or overstates working table 2: waste type and disposal operation. | Approved source records, calculation files and review evidence supporting working table 2: waste type and disposal 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
Available framework references and nearby disclosures relevant to preparing this requirement.
GRI
GRI 306-5
within GRI 306: Waste
Related & explore
Waste generation and significant waste-related impacts → CardManagement of significant waste-related impacts → CardWaste generated → CardWaste diverted from disposal → Card
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