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Bibliothèque des disclosuresGuide pratique pour chaque information à publier

GRI 306: Waste·Disclosure GRI 306-4

Waste diverted from disposal

Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.

Statut juridique

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

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Passeport publié

Dernière révision le 2026-08-03
RK Révisé par 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 Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative

Norme

GRI 306: Waste

Disclosure GRI 306-4 · 2020

En vigueur

2022-01-01

Source officielle : Ouvrir ↗

Dernière révision

2026-08-03

Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative

Pour préparer cette information
2LRA preparation fields 2affirmations à vérifier 2domaines de preuve

Objet de l’information

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.

Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.

Avant de commencer

Avant de commencer

Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.

Préparation

Informations clés à préparer

Champ à préparer Ce qu’il faut recueillir Indice de preuve Responsable
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
＋ Afficher les sous-éléments de GRI 306-4 (liste de travail LRA)

Comment le préparer

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.
Collect and reconcile the records for: Working table 1: Waste composition; Working table 2: Waste type and recovery operation.
Apply Disclosure 306-4 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.

Demander les données

Request the disclosure evidence

Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.

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.

Meilleure demande

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.

Rédigez votre information

Des notes qui transforment les données en information publiée

Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.

Note méthodologique

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.

Note de contexte

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.

Centre de téléchargement

Outils et formulaires de préparation

Outils de préparation professionnels pour GRI 306-4 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.

Gratuit · Membres de la Community
01XLSClasseur préparation et assurancePoints de données, risques, preuves à vérifier, responsable et dossier de preuves.Obtenir gratuitement ↧ 02XLSPack de demande de donnéesE-mail de demande, modèle de message, champs de réponse et structure de validation.Obtenir gratuitement ↧ 03PDFFiche de bibliothèqueRésumé imprimable d’une page de cette fiche d’information.Obtenir gratuitement ↧

Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation Risque Preuves à vérifier
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.

Dossier de preuves à préparer

Lacunes fréquentes dans les rapports

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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Références au référentiel

Exigences GRI applicables et informations connexes

Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.

GRI

GRI 306-4

au sein de GRI 306 : Waste

Ouvrir la source officielle →

Connexes et exploration

Waste generation and significant waste-related impacts → FicheManagement of significant waste-related impacts → FicheWaste generated → FicheWaste directed to disposal → Fiche Parcourir toutes les informations →

Plus dans GRI 306 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →

Aller plus loin · GRI 306-4

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Comment cette bibliothèque est construite 312 rapports publiés indexés 63 171 pages avec citations au niveau de la page 272 fiches disclosure conçues par des praticiens
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