GRI 306: Waste 2020 · Topic Standard · Cross-sectoral
Disclosure GRI 306-1
Waste generation and significant waste-related impacts
Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.
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Reviewed by
Dr Ross Kurinko · GRI Certified Trainer
To prepare this disclosure
4 datapoints ↓
5 claims to verify ↓
5 evidence areas ↓
3 report examples ↓
Disclosure focus
This disclosure asks an organisation to explain how it identifies and reports the waste it generates, and to describe any waste-related impacts that are significant. In practice, the focus is on giving a clear picture of waste generation and the main issues linked to that waste, rather than only mentioning isolated examples or general intentions.
The practical emphasis is usually on coverage across the organisation’s activities, so the reporting should reflect the full scope of operations where waste is generated, not just a few flagship sites. The aim is to show where the important waste impacts arise and how the organisation understands them, using a consistent and complete approach across its operations.
* This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
| Datapoint | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Waste impact inputs | A plain description of the inputs that can create, or help create, material waste impacts. | Process maps, material input registers, procurement records, and waste hotspot assessments. | Operations / Environment |
| Waste impact activities | A plain description of the activities that can create, or help create, material waste impacts. | Operational process descriptions, site activity logs, and waste generation reviews. | Operations / Environment |
| Waste impact outputs | A plain description of the outputs that can create, or help create, material waste impacts. | Production records, output schedules, waste stream summaries, and disposal records. | Operations / Environment |
| Waste impact location | A plain description of whether the material waste impacts arise from the organisation’s own operations or from earlier or later stages in its value chain. | Value chain mapping, waste responsibility assessments, supplier/customer process information, and internal operational boundary notes. | Sustainability / Operations |
Show GRI 306-1 sub-elements (LRA working checklist)
- Set out the activities that create, or may create, material waste impacts now or in future.
- Set out the inputs that create, or may create, material waste impacts now or in future.
- Set out the outputs that create, or may create, material waste impacts now or in future.
- State whether the material waste impacts arise from the organisation’s own operations, or from waste linked to earlier or later stages in its value chain.
LRA working checklist - paraphrased; see official source
How to prepare
- Set the reporting boundary first: decide which parts of the business, and which parts of the value chain, you will assess for waste impacts so the disclosure is not built on an unclear scope.
- List the business inputs that can create, or may create, material waste effects. Keep the wording practical and specific to the organisation’s operations and supply chain context.
- Identify the activities that can create, or may create, material waste effects. Capture the main processes, services, handling steps, and operational actions that sit behind the impact.
- Record the outputs that can create, or may create, material waste effects. This should cover the relevant products, by-products, residues, and other outputs linked to the issue.
- State clearly whether each material waste effect sits in the organisation’s own operations or elsewhere in the value chain, such as before the organisation receives materials or after it passes them on.
- Compile the supporting evidence and final wording, then note any exclusions, scope changes, or judgement calls. Before sign-off, check the completed disclosure against the official source to confirm the final wording still matches the underlying requirement.
Request the waste-impact source data from EHS / Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Which parts of our operations, outputs, and wider supply chain are linked to significant actual or possible waste impacts, and how should those links be described for reporting?
Use your organisation’s own operational terms first, then map them to the reporting disclosure. For example, use site names, process names, waste streams, disposal routes, and supplier/customer terms that your team already uses, rather than framework language.
Weak request
Please provide the GRI 306-1 information for waste generation and significant waste-related impacts, including inputs, activities, outputs, and whether the impacts are in our own operations or in the value chain.
Why it fails: This is too close to framework language and does not tell the owner what to pull from their systems, what internal terms to use, or what context is needed to make the evidence usable. It also does not specify the period, boundary, source files, or sign-off route.
Better request
Please send the waste-impact summary for [period] for [sites/processes], using your team’s own terms. Include the activities, materials, and outputs that are linked to significant waste impacts, say whether each item comes from our operations or from upstream/downstream parts of the value chain, and attach the source file or system extract plus the sign-off contact.
Formal email template
Subject: Request for waste-impact source data for [reporting period]\n\nHello [name/team],\n\nI’m pulling together the internal evidence pack for our sustainability reporting on waste-related impacts. Please send the information you hold for [reporting period] covering [sites/business units/processes].\n\nPlease include, in your own operational terms:\n- the activities, inputs, and outputs linked to any significant actual or possible waste impacts\n- whether each item sits in our own operations or is linked to upstream or downstream parts of the value chain\n- the source system or file used\n- any notes that help explain the business context\n\nIf you already have a summary table, that is ideal. If not, a short narrative plus the supporting files is fine. Please also confirm the person who can sign off the information.\n\nPlease adapt this to your organisation’s language and check the official source before sign-off.\n\nMany thanks,\n[preparer name]
Short Teams / Slack version
Hi [name] — could you send the waste-impact data for [period] for [sites/processes]? Please use your team’s own terms and include the activities, inputs, outputs, and whether each item is from our operations or along the value chain. A summary table plus source files would be great. Thanks, [preparer name]
Industry examples
Food manufacturing
Context. A factory has packaging waste, product rejects, cleaning waste, and supplier packaging issues.
Adapted request. Please provide the waste-impact summary for [period] for [factory sites]. Use your normal terms for product rejects, packaging offcuts, cleaning waste, and supplier packaging. For each item, note the process step, the material or output involved, whether it sits in our operations or in the supply chain, and the source report or file.
Example response. We have attached a table covering Line 1 rejects, film offcuts, and wash-down waste for [period]. Each row shows the process step, waste stream name, whether it is from our operations or upstream packaging, the source report, and the site manager who can confirm the data.
Retail and distribution
Context. A retailer has store waste, distribution-centre waste, returns, and supplier packaging.
Adapted request. Please send the waste-impact data for [period] across stores and the distribution network. Use your usual terms for store waste, returns, damaged stock, and supplier packaging. Include the activity or output linked to each waste stream, whether it is from our operations or linked to upstream or downstream activity, and the source system or file.
Example response. Attached is a summary for stores, the DC, and returns processing. The table lists damaged stock, cardboard, shrink wrap, and customer returns, with the linked activity, boundary note, source system, and the operations lead for review.
The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.
Draft your disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Explain the basis used to identify which waste-related effects are considered significant, and set out how the organisation grouped the relevant inputs, activities and outputs, including how it distinguished its own operations from upstream or downstream parts of the value chain.
Context note
Describe what the figures show about the main sources of waste-related impact, and clarify whether the most material issues arise inside the organisation or elsewhere in the value chain.
Fluctuation statement
If the pattern has changed from the previous period, note whether that is due to changes in the underlying inputs, operational activities, outputs, or the part of the value chain where the impact arises.
Content index entry
GRI 306-1 Waste generation and significant waste-related impacts — [location / page] / [notes]
Download Centre
Professional preparation tools and forms for GRI 306-1. Each download includes a concise “How to use” guide.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| We have explained which parts of our operations, supply chain or other business relationships were reviewed when we prepared the coverage figure, and we can show how we decided what to include and what to leave out. | The assurer may test whether the boundary was set consistently and whether exclusions were made to improve the result or avoid difficult areas. | ['Boundary-setting memo or methodology note', 'List of included and excluded sites, entities, activities or value-chain stages', 'Rationale for any exclusions or partial coverage', 'Review sign-off showing the boundary was approved before publication'] |
| We have described the business activities we assessed for waste-related effects, and we can evidence how those activities were identified, grouped and linked to the disclosed figure. | The assurer may probe whether the activity list is complete, whether similar activities were treated consistently, and whether the mapping to the figure is traceable. | ['Process map or inventory of assessed activities', 'Source data showing how activities were identified', 'Working papers linking activity categories to the reported figure', 'Internal review notes confirming the activity scope'] |
| We have set out the main inputs and outputs we considered when preparing the disclosure, and we can show the records used to support the numbers and narrative. | The assurer may check whether the underlying data are complete, whether the inputs and outputs were classified correctly, and whether estimates were used without support. | ['Source records, logs or system extracts', 'Data definitions and classification rules', 'Calculation sheets or consolidation files', 'Evidence for any estimates, assumptions or judgement calls'] |
| We have made clear whether the matters described sit within our own operations or arise elsewhere in the value chain, and we can show the basis for that split. | The assurer may challenge whether the location of the impact was assigned correctly and whether upstream or downstream effects were overlooked. | ['Scope note explaining own-operations versus value-chain treatment', 'Traceability from each item to its location in the chain', 'Supplier, customer or site evidence where relevant', 'Review of any ambiguous cases and the decision taken'] |
| Before publication, we checked the coverage figure and related narrative for internal consistency, and we can show the controls used to review the draft. | The assurer may look for arithmetic errors, mismatches between the narrative and the data, and weak review controls before sign-off. | ['Reconciliation or tie-out between source data and published figure', 'Draft-to-final change log', 'Evidence of management review and approval', 'Quality-control checklist or assurance-readiness review'] |
Evidence pack to prepare
- The governing policy or written commitment behind this disclosure
- A methodology / definition note setting out how the disclosure was scoped and prepared
- Source-system exports the figures or facts were drawn from
- The internal approval / sign-off record for the disclosure before publication
- Minutes or records evidencing the relevant engagement or consultation
Common reporting gaps
- The information is presented without a date or as-at point.
- The scope or boundary of the statement is left undefined.
- Key terms are used inconsistently across the report.
- Material changes since the previous period are not disclosed.
- Assertions are made without supporting detail or a source record.
- Boilerplate is used that does not actually answer what is asked.
Mistakes to avoid when collecting the data
- Asking the wrong owner
The team chases a central sustainability contact instead of the site, operations, or waste contractor person who actually holds the source records.
- Using framework language in the request
The data call asks for impact categories and value-chain wording, so the business cannot map the ask to its own waste logs, job records, or contractor reports.
- Leaving the scope unclear
No one states which sites, business units, or waste streams are in scope, so different teams send different slices of data.
- Mixing time bases
One source is pulled for the reporting year while another uses a different cut-off date, which makes the figures impossible to compare cleanly.
- Combining separate populations
Waste from owned operations is merged with supplier or customer-side waste, even though those need to stay separate for the analysis.
- Losing the original source labels
The team copies totals into a spreadsheet but drops the site codes, waste stream names, and contractor references that show where each figure came from.
- Not capturing evidence details
The file is saved without the date, version, author, or system reference, so nobody can trace how the number was built later.
- Skipping a sign-off trail
The draft data is circulated informally and never gets a named reviewer or approval record before it is used in the disclosure draft.
Where judgement is often needed
- Set the reporting boundary after a buy-in or sale
If sites, teams or product lines moved in or out during the period, explain which parts of the business are included in the waste review and use the same cut-off consistently across the narrative and any figures.
- Choose one local meaning where waste labels differ by country
Where national rules or site practice use different waste categories, map them to one internal set of labels, state the mapping used, and note any places where local definitions do not line up neatly.
- Decide how to treat shared or borderline operations
For joint ventures, contractors, leased premises or other near-scope operations, state whether their waste is included, excluded or partly allocated, and explain the basis for that call.
- Separate own operations from supply-chain waste
Make clear whether the significant impacts come from waste created in your own activities, or from waste linked to upstream or downstream parts of the value chain, and avoid blending the two in one description.
- Fix the timing basis for the period covered
State whether the description follows the reporting year, a rolling period, or another internal cut-off, and explain any timing differences caused by late data or site reporting cycles.
- Use estimates where site records are incomplete
If some locations cannot provide measured waste data, say where estimates were used, describe the method at a high level, and distinguish estimated from directly recorded information.
- Round figures without obscuring the picture
If numbers are rounded for presentation, keep the underlying totals internally consistent, make sure rounded subtotals still add up sensibly, and note the rounding approach if it affects interpretation.
- Aggregate enough to protect sensitive site information
Where detailed waste information could identify a small team, location or customer-related activity, combine data to a higher level and explain the aggregation choice so the scope remains understandable.
- Describe mixed waste streams in a consistent way
For outputs that contain more than one waste type or treatment route, explain the rule used to classify them and keep that rule stable across sites unless you clearly flag a change.
- Explain any change in method from the prior year
If the way you define inputs, activities, outputs or value-chain coverage has changed since the last period, describe the change and its effect on comparability so readers can see what moved.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Food processing · synthetic · written by LRA
This example shows how to describe the main waste-related pressure points in plain language, then separate impacts from the company’s own activities from those linked to suppliers or customers. The figures are synthetic and internally consistent.
Illustrative only; synthetic figures. We have identified waste risks mainly in our own operations, with some linked to suppliers and customers where packaging and product losses can occur. The main drivers are raw-material trimming, off-spec batches, cleaning residues, and returned or damaged goods; these can create impacts from 1,200 tonnes of organic by-products, 340 tonnes of mixed packaging waste, and 90 tonnes of hazardous cleaning waste, with 62% arising in our sites and 38% in the wider value chain.
- Our own plants account for most of the issue: trimming and process rejects make up 1,050 tonnes, while cleaning and maintenance residues add 90 tonnes.
- Upstream and downstream risks come from supplier packaging, transport damage, and customer returns, which together total 490 tonnes of material at risk of disposal or rework.
Healthcare services · synthetic · written by LRA
This example separates direct site-based waste pressures from those connected to the wider value chain, using ordinary business language rather than technical labels. The quantities are synthetic and add up consistently.
Illustrative only; synthetic figures. Our waste exposure is concentrated in clinical work, with additional pressure from purchased materials and outsourced disposal routes. The main sources are single-use medical items, expired medicines, contaminated sharps, and food-service leftovers; together these create 480 tonnes of waste in our facilities and 170 tonnes linked to suppliers, contractors, and patient-facing service flows, with 74% from our own activities and 26% from the value chain.
- In our hospitals and clinics, the largest contributors are single-use items and contaminated sharps, which together account for 480 tonnes.
- Outside our direct sites, supplier packaging, outsourced collection, and returned equipment add 170 tonnes of waste-related impact.
Draft output & visualisation ideas
How to turn the collected data into a draft disclosure. Suggested visuals and a GRI content-index line generated from this disclosure's datapoints.
Suggested visuals
- Where the waste-related risk sits in the value chain — table: A side-by-side view showing whether each significant waste-related impact is linked to the organisation’s own operations or to stages before or after it in the supply chain.
- Main inputs associated with waste impacts — bar: A ranking of the key materials, substances or other inputs that are associated with the most significant waste-related effects.
- Activities linked to waste impacts — bar: A comparison of the main processes, services or operational steps that are associated with significant waste-related effects.
- Outputs associated with waste impacts — bar: A comparison of the main products, by-products or other outputs that are associated with significant waste-related effects.
- How the impacts are distributed across the business model — stacked bar: A breakdown of significant waste-related impacts by whether they arise from inputs, activities or outputs, with each bar split between in-house operations and the wider value chain.
From a number to a disclosure
What separates a figure from a disclosure.
Basic
We identified 12 tonnes of waste-related impacts this year.
Better
We identified 12 tonnes of waste-related impacts this year, mainly from packaging use and production offcuts, and the figure covers our own operations.
Best
We identified 12 tonnes of waste-related impacts this year, up from 9 tonnes last year because output rose and packaging changed, and this covers our sites plus downstream handling in our value chain.
Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 306-1 — these are report practice, not exact disclosure examples.
| Company | Sector · Country | Year | Match | Page | Report | Assurance | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
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SCG Packaging Public Company Limited | Containers and Packaging · Thailand | 2025 | Exact | p. 81 →p. 82 →p. 86 → | Sustainability Report 2025 → | EY; BSI | |||||||||||||||
Evidence in SCG Packaging Public Company Limited’s reportWhat the report shows SCG Packaging Public Company Limited’s Sustainability Report 2025 provides specific data on significant Tier-1 suppliers, including the percentage of total spend and total number of such suppliers (p.99). The report also quantifies annual biological carbon sequestration from economic forest activities at 308,949 tonnes of CO2e per year (p.101) and details significant waste-related impacts (p.104). However, there is no clear information on other potential environmental or social impacts beyond these points, as some expected disclosures are not found in the report.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Globalvia | Ground Transportation — Highways and Railtracks · Spain | 2025 | Partial | p. 56 →p. 98 →p. 119 → | Globalvia Sustainability Report 2025 → | — | |||||||||||||||
Evidence in Globalvia’s reportWhat the report shows Globalvia's Sustainability Report 2025 provides coverage on significant waste-related impacts, with specific references to waste management on pages 98 and 119, including waste generation and resource use within a circular economy context (p.98, p.119). The report also addresses significant impacts on biodiversity on page 99. However, there is no clear or quotable evidence found regarding other aspects of waste-related disclosures beyond these points.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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O-Bank Co., Ltd. | Banks / Diverse Financials / Insurance · Taiwan | 2024 | Exact | p. 25 →p. 308 →p. 191 → | 2024 Sustainability Report → | Deloitte | |||||||||||||||
Evidence in O-Bank Co., Ltd.’s reportWhat the report shows O-Bank Co., Ltd.'s 2024 Sustainability Report includes coverage of significant waste-related impacts, referencing GRI 306-2 and GRI 306-3 standards on page 25. The report also addresses sustainable consumption and production modes and climate change mitigation and adaptation activities on page 12. However, there is no clear or quotable evidence found elsewhere in the report regarding other specific waste management metrics or detailed quantitative data.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Check your understanding
A manufacturer has identified two main waste drivers: off-cuts from cutting metal sheets and packaging waste from inbound deliveries. The off-cuts are recycled, but the packaging is mixed and sometimes contaminated, creating disposal issues.How should the preparer decide what to describe for the waste-related impact narrative, and what level of detail is needed?
Model answer. They should describe the inputs that can create significant waste effects, such as the metal sheets and packaging materials, and explain why these inputs matter. The narrative should be specific enough to show the link between the input and the waste effect, rather than just naming waste in general.
Why this matters. Focus on the material inputs that drive the waste issue, not only the waste stream itself.
A food business has changed its production line so that trimming losses have fallen, but a new cleaning process now creates more contaminated wastewater sludge that is sent for disposal. The team is unsure whether to mention the production change, the cleaning step, or both.What should the preparer include when describing the activities linked to significant waste impacts?
Model answer. They should describe the activities that lead, or could lead, to the significant waste effect, including both the production change and the cleaning step if each contributes to the impact. The point is to explain which business activities are connected to the waste outcome, whether the effect is already happening or could happen.
Why this matters. Describe the relevant operations that create or may create the waste impact.
A retailer sells own-brand products in plastic trays and also runs a repair service that returns damaged items to suppliers. The team is unsure whether the waste narrative should cover only waste from its stores or also waste created by suppliers and customers further along the chain.How should the preparer decide whether the impact sits inside the business or elsewhere in the value chain?
Model answer. They should state whether each significant waste effect comes from the organisation’s own operations or from upstream or downstream parts of the value chain. If both are relevant, the narrative should separate them clearly so readers can see where the impact arises.
Why this matters. Make the location of the waste impact clear: own operations, upstream, or downstream.
A logistics company has identified cardboard, damaged pallets, and returned goods as waste outputs. The team has data on tonnes of waste, but it is unsure whether the disclosure should list only the waste types or also explain how those outputs connect to the impact.What should the preparer do when describing outputs linked to significant waste-related impacts?
Model answer. They should describe the outputs that lead, or could lead, to the significant waste effect, and explain the connection between those outputs and the impact. A simple list of waste types is not enough if it does not show why those outputs are significant.
Why this matters. Name the outputs and explain why they matter for the waste impact.
Analyse this disclosure across real reports
See how companies actually report GRI 306-1 — drawn from their own published reports, with the exact pages, and an LRA AI-assistant that works through it with you. Available to LRA Community members and to students throughout their platform access.
Related framework references
How this disclosure maps across the major reporting frameworks.
→
ESRSRelated
ESRS E5
Resource Use and Circular Economy — closest topical match (post-Omnibus ESRS catalogue).
→
IFRSNo equivalent
—
No direct IFRS S1/S2 topical equivalent.
Related & explore
Questions this page answers
For GRI 306-1 Waste, what data do I need to gather before I start drafting the disclosure on this page?
The page says to prepare four datapoint groups: waste impact inputs, waste impact activities, waste impact outputs and waste impact location. Use those as your starting checklist before you draft anything. ↑ section
How do I use the step-by-step 'how to prepare' section for GRI 306-1 Waste in practice?
Use it as a working sequence for scoping, collecting the right inputs and turning them into a draft. The page is designed to help you move from raw data to a disclosure-ready output. ↑ section
Who should own the GRI 306-1 Waste data collection and sign-off in my organisation?
The page does not assign roles, but it is written for sustainability/ESG managers, HR or data owners, and assurance reviewers. In practice, you would use it to coordinate ownership across whoever holds the waste data and whoever reviews it. ↑ section
What should I include in an evidence pack for GRI 306-1 Waste so it is assurance-ready?
The page includes an evidence pack with five items to support assurance readiness. Use that pack alongside the five assurance claims to verify, so you can show the claim, the risk and the evidence clearly. ↑ section
What are the five assurance claims I need to check for GRI 306-1 Waste?
The page says there are five assurance claims to verify, each with a claim, risk and evidence. It does not list them in the source text here, so use the page’s assurance section and evidence pack to work through them. ↑ section
What are the most common mistakes people make when preparing a GRI 306-1 Waste disclosure?
The page includes a list of common reporting gaps and mistakes to watch for. Use that section as a pre-submission check so you can spot missing scope, weak evidence or inconsistent data before drafting. ↑ section
How can I turn my GRI 306-1 Waste data into a draft disclosure using this page?
The page has a draft-output section with visualisation ideas, narrative starters and a GRI content-index line. That means you can use the collected data to build a first draft, then shape the narrative and index line from the page prompts. ↑ section
How do I use the synthetic illustrative example for GRI 306-1 Waste without copying it blindly?
The example is there to show how a disclosure can be structured and how quantitative data may be presented. Treat it as a model for format and consistency, not as a template to copy into your own report. ↑ section
Can I reuse my GRI 306-1 Waste data for ESRS E5 Resource Use and Circular Economy reporting?
The page says ESRS E5 is the closest correspondence, so the data may be reusable across both. It does not say the requirements are identical, so you still need to check the other framework separately. ↑ section
Where do I find the workbook and printable PDF for GRI 306-1 Waste on this page?
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use them to organise the data, evidence and draft output before you finalise the disclosure. ↑ section
More questions this page can help with
- GRI 306-1 Waste data collection checklist for sustainability managers
- How to scope GRI 306-1 Waste inputs activities outputs and location
- GRI 306-1 Waste assurance evidence pack what to keep
- GRI 306-1 Waste common reporting gaps and mistakes to avoid
- How to use the GRI 306-1 Waste workbook download
- GRI 306-1 Waste draft narrative starters and content index line
- GRI 306-1 Waste synthetic example disclosure table
- GRI 306-1 Waste preparation steps for ESG reporting
- GRI 306-1 Waste ownership and data sign-off guidance
- GRI 306-1 Waste assurance-ready reporting checklist
- GRI 306-1 Waste ESRS E5 data reuse question
- Where to find company report examples for GRI 306-1 Waste
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Sources, status and disclaimer
This LRA assistance tool is designed for educational and internal data-collection purposes. It is not an official interpretation of the GRI Standards, IFRS Sustainability Disclosure Standards or EU CSRD/ESRS requirements. When applying these frameworks in professional practice, users should consult and double-check the official standards, guidance and applicable regulatory sources.
