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GRI 306: Waste·Disclosure GRI 306-5

Waste directed to disposal

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Estatus legal

GRI 306: Waste 2020 remains the applicable GRI Topic Standard for waste reporting at the date of this review.

Abrir la fuente oficial de Global Reporting Initiative ↗ Compartir

Pasaporte publicado

Última revisión el 2026-08-03
RK Revisado por 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 Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Norma

GRI 306: Waste

Disclosure GRI 306-5 · 2020

En vigor

2022-01-01

Fuente oficial: Abrir ↗

Última revisión

2026-08-03

Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Para preparar esta divulgación
2LRA preparation fields 2afirmaciones que verificar 2áreas de evidencia

Foco de la divulgación

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.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Antes de empezar

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

Preparación

Información clave que preparar

Campo de preparación Qué recopilar Pista de evidencia Responsable
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
＋ Mostrar los subelementos de GRI 306-5 (lista de trabajo de LRA)

Cómo prepararlo

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.

Solicitar los datos

Request the disclosure evidence

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

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.

Solicitud mejor

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.

Redacte su divulgación

Notas que convierten los datos en una divulgación

Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.

Nota metodológica

The data should be reconciled with the total waste generated under Disclosure 306-3 and the waste diverted from disposal under Disclosure 306-4.

Nota de contexto

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.

Centro de descargas

Herramientas y formularios de preparación

Herramientas profesionales de preparación para GRI 306-5 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.

Gratis · Miembros de la Community
01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧ 02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧ 03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación Riesgos Evidencia que comprobar
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.

Paquete de evidencia que preparar

Carencias habituales en los informes

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.
✓ Asistente de IA de LRA · Con supervisión humana
Dr Ross Kurinko

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Referencias del marco

Requisitos aplicables de GRI y divulgaciones relacionadas

Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.

GRI

GRI 306-5

dentro de GRI 306: Waste

Abrir la fuente oficial →

Relacionado y explorar

Waste generation and significant waste-related impacts → FichaManagement of significant waste-related impacts → FichaWaste generated → FichaWaste diverted from disposal → Ficha Ver todas las divulgaciones →

Más en GRI 306 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →

Profundizar · GRI 306-5

Aprenda a preparar esta divulgación de principio a fin

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →
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