GRI 306-4 — Waste diverted from disposal

Disclosure focus

This disclosure asks an organisation to explain how much of its waste is kept away from final disposal, such as landfill or incineration without recovery, during the reporting period. In practice, it is about showing the amount of waste that was diverted through routes like reuse, recycling, composting, recovery or other treatment pathways that avoid disposal, using a clear and consistent basis for measurement.

The practical focus is on the organisation’s overall waste performance, not just a few well-performing sites. Readers should be able to see the extent of coverage across operations, how the diversion figure was determined, and whether the reported amount reflects all relevant waste streams or only selected locations or activities.

Before you start

A quick mental checklist before you prepare this disclosure — tick each as you settle it.

Have you fixed which waste streams count here, and split them into hazardous and non-hazardous?
Will you use the same reporting period and measurement basis across every figure you enter?
Can each number be traced back to source records, such as weighbridge tickets, contractor returns, or internal logs?
Have you agreed how you will classify each recovery route, including reuse, recycling, and any other recovery route?
For each figure, have you decided whether it belongs to work done on your own site or handled elsewhere?
Have you prepared a short note on how the figures were compiled, so someone else can follow the method?

Preparation

Key datapoints to prepare

Datapoint	What to capture	Evidence hint	Owner
Total diverted waste	The full weight of waste kept out of disposal routes in the reporting period, across all relevant waste streams included in the figure.	Waste contractor summaries, site waste logs, and the consolidation workbook used to total diverted waste.	Environment / Facilities
Waste mix categories	The waste composition groupings used to describe the waste stream, with categories applied consistently across the dataset.	Waste classification schedule, contractor descriptions, and the internal mapping used to group waste types.	Environment / Facilities
Diverted waste detail	The breakdown of waste kept out of disposal, showing the relevant waste amounts by the categories used in the report.	Waste tracking records, transfer notes, and the working paper that splits diverted waste by category.	Environment / Facilities
Hazardous diverted total	The total weight of hazardous waste kept out of disposal in the period, before splitting it by recovery route.	Hazardous waste manifests, contractor reports, and the summary schedule for hazardous waste diversion.	Environment / Facilities
Hazardous reuse weight	The hazardous waste weight sent for reuse after suitable preparation, measured in tonnes and limited to the reporting period.	Hazardous waste recovery certificates, contractor invoices, and the site-level diversion log for reuse preparation.	Environment / Facilities
Hazardous recycling weight	The hazardous waste weight sent for recycling, measured in tonnes and limited to the reporting period.	Hazardous waste recycling receipts, contractor statements, and the consolidation sheet for recycling tonnage.	Environment / Facilities
Hazardous other recovery	The hazardous waste weight sent to recovery routes other than reuse preparation or recycling, measured in tonnes.	Hazardous waste treatment records, contractor certificates, and the mapping of recovery routes used in the workbook.	Environment / Facilities
Non-hazardous diverted total	The total weight of non-hazardous waste kept out of disposal in the period, before splitting it by recovery route.	Non-hazardous waste transfer notes, contractor summaries, and the roll-up used to total non-hazardous diversion.	Environment / Facilities
Non-hazardous reuse weight	The non-hazardous waste weight sent for reuse after suitable preparation, measured in tonnes.	Non-hazardous recovery certificates, contractor reports, and the site waste log for reuse preparation.	Environment / Facilities
Non-hazardous recycling weight	The non-hazardous waste weight sent for recycling, measured in tonnes.	Recycling contractor statements, transfer documentation, and the working paper that totals recycling tonnage.	Environment / Facilities
Non-hazardous other recovery	The non-hazardous waste weight sent to recovery routes other than reuse preparation or recycling, measured in tonnes.	Treatment certificates, contractor summaries, and the route mapping used to separate other recovery from recycling and reuse.	Environment / Facilities
Onsite hazardous reuse	The hazardous waste weight prepared for reuse and handled on site, measured in tonnes.	Site waste records, internal treatment logs, and the onsite diversion schedule for hazardous material.	Environment / Facilities
Onsite hazardous recycling	The hazardous waste weight recycled on site, measured in tonnes.	Site processing records, internal waste logs, and the onsite recycling tally for hazardous waste.	Environment / Facilities
Onsite hazardous other recovery	The hazardous waste weight sent through other onsite recovery routes, measured in tonnes.	Site treatment records, internal waste logs, and the onsite recovery schedule for hazardous waste.	Environment / Facilities
Onsite non-hazardous reuse	The non-hazardous waste weight prepared for reuse and handled on site, measured in tonnes.	Site waste records, internal diversion logs, and the onsite schedule for non-hazardous reuse preparation.	Environment / Facilities
Onsite non-hazardous recycling	The non-hazardous waste weight recycled on site, measured in tonnes.	Site processing records, internal waste logs, and the onsite recycling tally for non-hazardous waste.	Environment / Facilities
Onsite non-hazardous other recovery	The non-hazardous waste weight sent through other onsite recovery routes, measured in tonnes.	Site treatment records, internal waste logs, and the onsite recovery schedule for non-hazardous waste.	Environment / Facilities
Offsite hazardous reuse	The hazardous waste weight prepared for reuse and handled off site, measured in tonnes.	Contractor certificates, transfer notes, and the offsite diversion schedule for hazardous waste.	Environment / Facilities
Offsite hazardous recycling	The hazardous waste weight recycled off site, measured in tonnes.	Contractor recycling statements, transfer documentation, and the offsite recycling roll-up for hazardous waste.	Environment / Facilities
Offsite hazardous other recovery	The hazardous waste weight sent through other offsite recovery routes, measured in tonnes.	Contractor treatment certificates, transfer notes, and the offsite route mapping for hazardous waste.	Environment / Facilities
Offsite non-hazardous reuse	The non-hazardous waste weight prepared for reuse and handled off site, measured in tonnes.	Contractor certificates, transfer notes, and the offsite diversion schedule for non-hazardous waste.	Environment / Facilities
Offsite non-hazardous recycling	The non-hazardous waste weight recycled off site, measured in tonnes.	Recycling contractor statements, transfer notes, and the offsite recycling roll-up for non-hazardous waste.	Environment / Facilities
Offsite non-hazardous other recovery	The non-hazardous waste weight sent through other offsite recovery routes, measured in tonnes.	Contractor treatment certificates, transfer notes, and the offsite route mapping for non-hazardous waste.	Environment / Facilities
Compilation notes	Any context needed to understand the figures and the method used to assemble them, including key assumptions, boundaries, and aggregation steps.	Method note, consolidation workbook, boundary memo, and any reconciliation or judgement log used in compilation.	Environment / Facilities

Show GRI 306-4 sub-elements (LRA working checklist)

State the waste mix by category.
Add the context needed to read the figures and understand how they were put together.
Report the total hazardous waste kept out of disposal.
Report the total non-hazardous waste kept out of disposal.
Report the overall waste kept out of disposal.
Show hazardous waste kept out of disposal through other recovery carried out off site.
Show hazardous waste kept out of disposal through other recovery carried out on site.
Show hazardous waste kept out of disposal through other recovery, in total.
Show hazardous waste kept out of disposal through preparation for reuse.
Show hazardous waste kept out of disposal through preparation for reuse off site.
Show hazardous waste kept out of disposal through preparation for reuse on site.
Show hazardous waste kept out of disposal through recycling.
Show hazardous waste kept out of disposal through recycling off site.
Show hazardous waste kept out of disposal through recycling on site.
Show non-hazardous waste kept out of disposal through other recovery, in total.
Show non-hazardous waste kept out of disposal through other recovery off site.
Show non-hazardous waste kept out of disposal through other recovery on site.
Show non-hazardous waste kept out of disposal through preparation for reuse, in total.
Show non-hazardous waste kept out of disposal through preparation for reuse off site.
Show non-hazardous waste kept out of disposal through preparation for reuse on site.
Show non-hazardous waste kept out of disposal through recycling, in total.
Show non-hazardous waste kept out of disposal through recycling off site.
Show non-hazardous waste kept out of disposal through recycling on site.
Report the total waste kept out of disposal.

LRA working checklist - paraphrased; see official source

How to prepare

Set the reporting boundary first: decide which sites, activities, and waste streams are in scope for the period, and keep that boundary consistent with the source records you will use.
Separate the waste into the required buckets before you total anything: distinguish hazardous from non-hazardous material, then sort each stream by the recovery route used and whether the treatment happened at your own site or elsewhere.
Gather the underlying proof for every figure: weighbridge tickets, contractor statements, internal logs, transfer notes, and any other source that supports the mass reported for each category.
Build the disclosure from the evidence: calculate the overall diverted amount, then populate each sub-total for the relevant waste type and recovery route, making sure the parts add up to the totals you present.
Add the explanatory note that helps a reader follow the numbers: describe how the data was compiled, flag any exclusions, assumptions, restatements, or changes in method, and explain anything unusual that affects interpretation.
Check the finished draft against the official source and your working papers: confirm every required item is present, the labels match the intended meaning, the units are shown where needed, and the figures reconcile to the evidence.

Request waste diversion data from EHS / site operations

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

How much waste did we route away from final disposal in the reporting period, split by waste type, treatment route, and whether it was handled on site or by a third party?

Use your organisation’s own waste and site-operations terms first, then map them to the reporting fields. For example, if you say ‘general waste’, ‘trade waste’, ‘scrap’, ‘skip waste’, ‘hazardous consignment’, or ‘recovered material’, keep those labels in the request and only translate them when you prepare the reporting table. This is a training template; adapt it to your organisation and check the official source before sign-off.

Weak request

Please provide the GRI 306-4 waste diversion data, including all required categories and subcategories.

Why it fails: This uses framework language only, so the owner has to translate the request before they can act. It also does not say which sites, which records, which period, or how the figures should be split and evidenced.

Better request

Please send the waste diversion figures for [period] for [sites/boundary]. Use your normal waste names and include, for each stream, the amount diverted away from final disposal, the recovery route, whether it was handled on site or off site, the hazardous/non-hazardous split, the source record, and any assumptions or estimates used.

Formal email template

Subject: Request for waste diversion data for [reporting period]

Dear [name/team],

We are preparing the sustainability reporting pack and need your help with the waste data for [reporting period]. Please send the waste records for [sites / business units / boundary], using your normal operational terms where possible.

For each waste stream, please include:
- the waste name you use internally
- whether it is treated as hazardous or non-hazardous in your records
- the amount diverted away from final disposal
- the route used to recover the material
- whether the activity happened on site or off site
- the source record or system reference
- any notes needed to explain estimates, gaps, or unusual items

Please also include a short note on how the figures were compiled and any assumptions used.

If helpful, you can return the information in the table format below. This is a training template; please adapt it to your organisation and check the official source before sign-off.

Many thanks,
[preparer name]
[role]
[contact details]

Short Teams / Slack version

Hi [name], could you send the waste diversion figures for [period] for [sites/boundary]? Please use your usual site terms and include the waste type, hazardous/non-hazardous split, amount diverted, recovery route, on-site/off-site flag, source record, and any assumptions or gaps. A simple table is fine. Thanks.

Industry examples

Manufacturing

Context. A plant has scrap metal, packaging, process residues, and a small hazardous waste stream from maintenance activities.

Adapted request. Please provide the waste diversion data for [period] for [plant/site]. Use the site’s own waste labels, and include scrap metal, packaging, process residues, and maintenance waste where applicable. For each line, show the amount diverted away from final disposal, the recovery route, whether it was handled on site or off site, the hazardous/non-hazardous split, and the source record.

Example response. The site returns a table showing 42.6 tonnes of scrap metal recycled off site, 18.4 tonnes of cardboard recycled off site, 6.2 tonnes of process residue sent to an other recovery route off site, and 1.1 tonnes of hazardous maintenance waste recovered off site through a recycling route, with contractor references and weighbridge tickets attached.

Hospitality

Context. A hotel group tracks food waste, glass, cardboard, cooking oil, and occasional hazardous cleaning-product waste across multiple properties.

Adapted request. Please send the waste diversion figures for [period] for [properties/boundary]. Use your usual property-level waste names. For each stream, include the amount diverted away from final disposal, the recovery route, whether it was handled on site or off site, the hazardous/non-hazardous split, and the source record or contractor report.

Example response. The team provides a consolidated table showing 24.8 tonnes of food waste sent off site for recycling, 11.3 tonnes of glass recycled off site, 9.7 tonnes of cardboard recycled off site, and 0.4 tonnes of hazardous cleaning-product waste recovered off site through a reuse route, with monthly contractor summaries and site logs noted.

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

State how you defined waste diverted from disposal, which waste streams were included, and whether the figures cover only the reporting period and sites in scope.

Context note

Explain what the totals mean in practice by linking the diverted amounts to the organisation’s waste mix and the recovery routes used, including any split between hazardous and non-hazardous material.

Fluctuation statement

If the figures moved materially, note the operational drivers behind the change, such as shifts in waste composition, changes in recovery route, or more or less onsite treatment.

Content index entry

GRI 306-4 Waste diverted from disposal — [location / page] / [notes]

Download Centre

Professional preparation tools and forms for GRI 306-4. Each download includes a concise “How to use” guide.

XLSPrep & Assurance workbookDatapoints + per-datapoint risk, evidence to check, owner & evidence pack XLSData-request packEHS / Operations request — email & message templates, response form, sign-off & industry examples PDFLibrary CardPrintable summary (PDF)

Assurance readiness

For each claim, check the evidence

Claim	Risk	Evidence to check
I compiled the coverage figure from the waste records we held for the reporting period, then checked that the totals matched the underlying source logs before sign-off.	An assurer will probe whether the total was built from complete records, whether any sites or streams were left out, and whether the arithmetic ties back to source data.	Waste transfer notes, contractor summaries, site registers, consolidation workbook, calculation file, and final review sign-off showing the total reconciles to the source records.
I separated the waste into the categories used in our internal tracking so the reported split reflects how the material was handled in practice, not just how it was labelled in one system.	An assurer will test whether the category split is consistent across sites and systems, whether items were classified on a stable basis, and whether any mixed or ambiguous loads were treated consistently.	Waste classification guidance, coding matrix, sample transaction records, contractor descriptions, and evidence of review where borderline items were assigned to a category.
I based the diverted amount on the same underlying dataset as the rest of the waste figures and checked that the subset rolled up correctly to the overall total.	An assurer will look for double counting, missing items, or a subset that does not reconcile to the reported total.	Master waste schedule, pivot tables or calculation sheets, reconciliation between the subset and the overall figure, and reviewer evidence that the roll-up was checked.
For the hazardous portion, I used the records that were flagged as hazardous in our system and confirmed the total before publication.	An assurer will question whether the hazardous classification was applied consistently, whether all relevant records were included, and whether the total is supported by traceable evidence.	Hazardous waste register, classification basis, contractor manifests, site records, and a control showing the hazardous total was reviewed against source documents.
I split the hazardous amount by the first recovery route using the treatment records from the receiving or handling party and checked that the line item was supported by those documents.	An assurer will probe whether the treatment route was evidenced, whether the same load appears elsewhere, and whether the line item is correctly assigned to the stated route.	Receiving-party certificates, contractor invoices or treatment statements, waste transfer documentation, and a reconciliation showing the line item is unique and supported.
I split the hazardous amount by the second recovery route using the treatment records from the receiving or handling party and checked that the line item was supported by those documents.	An assurer will probe whether the treatment route was evidenced, whether the same load appears elsewhere, and whether the line item is correctly assigned to the stated route.	Receiving-party certificates, contractor invoices or treatment statements, waste transfer documentation, and a reconciliation showing the line item is unique and supported.

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

Figures are stated without the supporting narrative, or narrative without figures.
Scope is inconsistent between the text and the numbers.
The reporting boundary is left undefined.
Material changes since the previous period are not disclosed.
Estimates and measured values are not distinguished.
Source records for the figures are not identified.

Mistakes to avoid when collecting the data

Wrong owner asked
The request goes to a central sustainability contact instead of the waste contractor, site manager, or finance team that actually holds the source records.
Framework language used too early
People ask for the data using reporting labels rather than the organisation’s own waste categories, so the right records are not found.
Scope not pinned down
The team starts collecting figures before agreeing which sites, activities, and waste streams belong in the count, so the dataset is incomplete or over-broad.
Wrong period basis
Records are pulled for invoice dates or collection dates without checking that they match the reporting period used for the disclosure.
Mixed counting methods
Some entries are taken from weighed tickets, others from estimated volumes or supplier summaries, and they are added together as if they were the same basis.
Source labels stripped out
The original waste descriptions, treatment notes, or contractor codes are replaced with generic labels, making later tracing back to the source impossible.
Hazardous and non-hazardous merged
Separate waste populations are combined in one spreadsheet, so the split needed for later analysis and checking is lost.
Onsite and offsite not separated
Material handled at the organisation’s own premises is mixed with material treated elsewhere, which breaks the location breakdown needed for the data set.
Evidence details missing
The file contains numbers but not the supporting document name, date, version, or sender, so the figures cannot be verified later.
No approval trail
The draft totals move forward without a named reviewer or sign-off record, so nobody can show who checked the figures before they were used.

Where judgement is often needed

Boundary shifts after buying or selling sites
If the reporting perimeter changed during the year, state which sites or operations are included in the waste totals and explain how you handled any partial-year movement so the figures stay comparable.
Different local labels for recovery routes
Where country teams use different waste contractor labels or legal categories, map them to one internal set of recovery routes and disclose the mapping so readers can see how the roll-up was built.
Items close to the reporting perimeter
For waste streams from shared services, leased premises, contractors or other borderline activities, set out the rule used to decide whether they sit inside or outside the figures and apply it consistently.
Choosing the cut-off date for waste movements
If waste is counted when it leaves the site, when the contractor accepts it, or when treatment is confirmed, explain the timing basis chosen and keep it the same across the dataset.
Measured weights versus estimated weights
When weighbridge tickets are missing or mixed loads are split using estimates, disclose which lines are measured and which are modelled, plus the method used to derive the estimates.
Rounding and roll-up differences
If site-level numbers are rounded before consolidation, explain the rounding rule and check that the summed category lines still reconcile sensibly to the overall totals.
Protecting sensitive site-level detail
When a small number of facilities or waste handlers could make the data commercially or personally sensitive, aggregate the figures enough to protect privacy while still giving enough context to understand the pattern.
Mixed waste streams with more than one treatment route
If one load is split across several recovery routes or a contractor gives a blended treatment outcome, explain the allocation method and how you avoided double counting.

Examples

Illustrative examples

Synthetic, written by LRA — not from a company report, not text from any standard.

Food processing · synthetic · written by LRA

Illustrative breakdown of waste kept out of disposal, by material type and recovery route (tonnes)
Category	Preparation for reuse	Recycling	Other recovery operations	Total
Hazardous waste diverted from disposal	120	180	100	400
Non-hazardous waste diverted from disposal	300	500	200	1,000
Hazardous waste handled on-site	20	40	10	70

Synthetic illustration only: we report the waste we kept out of disposal, split between hazardous and non-hazardous material and by how it was recovered. The figures below also show the hazardous share handled on our own sites, with each part adding up to the stated subtotal.

This example shows how to present diverted waste by material type and recovery route, including the on-site split for hazardous material. All figures are illustrative and internally consistent.

Construction materials · synthetic · written by LRA

Illustrative breakdown of waste kept out of disposal, by material type and recovery route (tonnes)
Category	Preparation for reuse	Recycling	Other recovery operations	Total
Hazardous waste diverted from disposal	60	90	50	200
Non-hazardous waste diverted from disposal	240	360	100	700
Hazardous waste handled on-site	15	25	5	45

Synthetic illustration only: we set out the amount of waste diverted away from disposal, with separate totals for hazardous and non-hazardous streams and a further split by recovery route. For the hazardous stream, we also show the portion treated at our own facilities.

This example demonstrates a second plausible reporting pattern, using a different sector and different figures while keeping the same reporting logic. The on-site hazardous figures are a subset of the hazardous total.

Draft output & visualisation ideas

How to turn the collected data into a draft disclosure. The charts below are drawn from the illustrative figures above — swap in your own data.

Food processing — Illustrative breakdown of waste kept out of disposal, by material type and recovery route

Construction materials — Illustrative breakdown of waste kept out of disposal, by material type and recovery route

Other views you could build

Overall waste kept out of disposal — bar: A simple comparison of the total amount diverted away from disposal, with separate bars for hazardous and non-hazardous material if both are reported.
How diverted waste is split by treatment route — stacked bar: The mix of recovery routes used for diverted waste, such as reuse, recycling and other recovery, shown separately for hazardous and non-hazardous streams.
Hazardous waste diverted by recovery route — stacked bar: The quantity of hazardous material diverted from disposal, broken down by the recovery route used, including any onsite treatment where relevant.
Non-hazardous waste diverted by recovery route — stacked bar: The quantity of non-hazardous material diverted from disposal, split across reuse, recycling and other recovery routes.
Onsite recovery of hazardous waste — bar: The amount of hazardous waste treated and diverted at the reporting site, with separate bars for reuse, recycling and other recovery methods.
Waste composition and diversion profile — table: A compact view linking the waste mix to the amount diverted from disposal, so readers can see the relationship between composition and recovery outcomes.

From a number to a disclosure

What separates a figure from a disclosure.

Basic

I diverted 1,200 tonnes of waste from disposal this year.

Better

I diverted 1,200 tonnes in total, split between 300 tonnes of hazardous material and 900 tonnes of non-hazardous material, with 700 tonnes handled on our sites and 500 tonnes sent to external processors.

Best

I diverted 1,200 tonnes from disposal in the year to 31 December 2025, covering hazardous and non-hazardous streams across our sites and third-party processors, and the increase from last year mainly reflects higher recycling volumes after we improved sorting at source.

From company reports

Real published reports Compare side by side →Get it free

Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 306-4 — these are report practice, not exact disclosure examples.

Company

Sector · Country

Year

Match

Page

Report

Assurance

Bangkok Dusit Medical Services Public Company Limited

Healthcare Providers, Services and Technology · Thailand

2025

Partial

p. 41 →p. 266 →p. 274 →

Sustainability Report 2025 →

—

Evidence in Bangkok Dusit Medical Services Public Company Limited’s report

What the report shows

Bangkok Dusit Medical Services Public Company Limited’s Sustainability Report 2025 provides several quantitative data points related to waste management, including hazardous waste recycling targets of 25% (p.235) and hazardous waste diversion rates exceeding 25% (p.274). The report also details non-hazardous waste diverted from disposal in tonnes, with values increasing to 3,815.37 tons (p.275). However, the report lacks specific weight data for hazardous waste and does not provide narrative explanations or detailed breakdowns of waste management practices beyond these figures.

Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict.

Datapoint coverage

Datapoint	Status	Page
Total diverted wasteA reported value was found on this page.	covered	p. 284
Waste mix categoriesNo quotable evidence was found in this report.	not found	—
Diverted waste detailNo quotable evidence was found in this report.	not found	—
Hazardous diverted totalA reported value was found on this page (%).	covered	p. 235
Hazardous reuse weightNo quotable evidence was found in this report.	not found	—
Hazardous recycling weightNo quotable evidence was found in this report.	not found	—
Hazardous other recoveryNo quotable evidence was found in this report.	not found	—
Non-hazardous diverted totalA reported value was found on this page (%).	covered	p. 274
Non-hazardous reuse weightNo quotable evidence was found in this report.	not found	—
Non-hazardous recycling weightNo quotable evidence was found in this report.	not found	—
Non-hazardous other recoveryNo quotable evidence was found in this report.	not found	—
Onsite hazardous reuseNo quotable evidence was found in this report.	not found	—
Onsite hazardous recyclingNo quotable evidence was found in this report.	not found	—
Onsite hazardous other recoveryNo quotable evidence was found in this report.	not found	—
Onsite non-hazardous reuseNo quotable evidence was found in this report.	not found	—
Onsite non-hazardous recyclingNo quotable evidence was found in this report.	not found	—
Onsite non-hazardous other recoveryNo quotable evidence was found in this report.	not found	—
Offsite hazardous reuseNo quotable evidence was found in this report.	not found	—
Offsite hazardous recyclingNo quotable evidence was found in this report.	not found	—
Offsite hazardous other recoveryNo quotable evidence was found in this report.	not found	—
Offsite non-hazardous reuseA reported value was found on this page.	covered	p. 275
Offsite non-hazardous recyclingNo quotable evidence was found in this report.	not found	—
Offsite non-hazardous other recoveryNo quotable evidence was found in this report.	not found	—
Compilation notesA reported value was found on this page.	covered	p. 220

Source trail

p. 284Total Male Female Total Male Female Total Male Female Total Religion Breakdown Buddhism Person N/A N/A N/A N/A N/A N/A N/A N/A N/A 3,861 19,872 23,733 Percentage
p. 227Waste recycled: 243 tons From 2023 - 2025 , BDMS hospitals and subsidiaries participating in assessments met the criteria
p. 278total annual water withdrawal to total available annual renewable water supply (i.e., baseline water stress) is high (40-80%) or extremely
p. 240waste by more than 85%, equivalent to a total waste reduction of 44.52 kilograms
p. 235Hazardous Waste is recycled (%) Target 2025 25% All BDMS hospitals and subsidiaries share a common circular
p. 274hazardous waste diverted from disposal per Total non-hazardous waste % 24.50 24.46 25.79 31.22 ≥ 25 Total
p. 276disposal operations Tons 0.00 0.00 0.00 0.00 Total weight of non-hazardous waste directed
p. 275Total weight of non-hazardous waste diverted from disposal offsite Tons 1,894.58 2,629.51 3,633.05 3,815.37 Preparation
p. 276disposal operations Tons 0.00 0.00 0.00 0.00 Total weight of non-hazardous waste directed to disposal
p. 267Total amount of: (1) hazardous and (2) non-hazardous pharmaceutical waste, percentage (a) incinerated
p. 274non-hazardous waste diverted from disposal per Total non-hazardous waste % 24.50 24.46 25.79 31.22 ≥ 25 Total
p. 267hazardous and (2) non-hazardous pharmaceutical waste, percentage (a) incinerated, (b) recycled or treated and (c) landfilled
p. 275non-hazardous waste diverted from disposal offsite Tons 1,894.58 2,629.51 3,633.05 3,815.37 Preparation
p. 276non-hazardous waste directed to disposal offsite Tons 5,991.25 8,513.80 10,605.30 11,509.40 Incineration
p. 220Total Greenhouse Gas Emissions (Scope 1 and 2) 1Since 2021, BDMS has revised the data boundary and calculation methodology
p. 237waste, in accordance with the waste hierarchy principle. Expanding circular economy initiatives across all hospitals
p. 234waste, enhance resource efficiency, and sustainably regenerate value within the system. Beyond mitigating environmental impacts, the Circular

Indra Sistemas, S.A.

Software and Services · Spain

2025

Exact

p. 87 →p. 88 →p. 89 →

Sustainability Report 2025 →

—

Evidence in Indra Sistemas, S.A.’s report

What the report shows

Indra Sistemas, S.A.’s Sustainability Report 2025 provides numeric data on waste generation, recycling, and disposal, including hazardous waste quantities reported on pages 77, 87, 88, 89, and 213. The report also covers emissions from the end-of-life treatment of sold products under scope 3 category 12 on page 257, describing the methodology and emission sources. However, several weight values for waste treatment and disposal are missing or unclear, and no detailed narrative on methodology beyond category 12 emissions is found.

Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict.

Datapoint coverage

Datapoint	Status	Page
Total diverted wasteA reported value was found on this page.	covered	p. 257
Waste mix categoriesA reported value was found on this page.	covered	p. 257
Diverted waste detailNo quotable evidence was found in this report.	not found	—
Hazardous diverted totalEvidence was found on this page.	covered	p. 87
Hazardous reuse weightA reported value was found on this page.	covered	p. 77
Hazardous recycling weightNo quotable evidence was found in this report.	not found	—
Hazardous other recoveryA reported value was found on this page.	covered	p. 213
Non-hazardous diverted totalA reported value was found on this page (kg).	covered	p. 88
Non-hazardous reuse weightNo quotable evidence was found in this report.	not found	—
Non-hazardous recycling weightSupporting context was found, but no headline value.	partial	p. 89
Non-hazardous other recoveryA reported value was found on this page (kg).	covered	p. 88
Onsite hazardous reuseNo quotable evidence was found in this report.	not found	—
Onsite hazardous recyclingNo quotable evidence was found in this report.	not found	—
Onsite hazardous other recoveryNo quotable evidence was found in this report.	not found	—
Onsite non-hazardous reuseNo quotable evidence was found in this report.	not found	—
Onsite non-hazardous recyclingNo quotable evidence was found in this report.	not found	—
Onsite non-hazardous other recoveryNo quotable evidence was found in this report.	not found	—
Offsite hazardous reuseNo quotable evidence was found in this report.	not found	—
Offsite hazardous recyclingNo quotable evidence was found in this report.	not found	—
Offsite hazardous other recoveryNo quotable evidence was found in this report.	not found	—
Offsite non-hazardous reuseNo quotable evidence was found in this report.	not found	—
Offsite non-hazardous recyclingNo quotable evidence was found in this report.	not found	—
Offsite non-hazardous other recoveryNo quotable evidence was found in this report.	not found	—
Compilation notesNo quotable evidence was found (methodology/narrative).	unclear	—

Source trail

p. 257category 12) include emissions from the waste disposal and treatment of products sold by the Group. • Methodology
p. 257Category 12 • Emission sources. Emissions from the end-of-life treatment of sold products (scope 3 – category 12) include emissions
p. 87hazardous waste – – Total waste 20 138 Recycled (kg) Hazardous waste
p. 89hazardous waste 18,000 24,000 21,699 43,041 41,280 Hazardous waste
p. 77waste generated. IRO 23. Waste recovery, including preparation for reuse and recycling, among other
p. 213Waste IRO 23 Waste recovery, including preparation for reuse and recycling, among other operations
p. 213Waste IRO 19 Generation of other hazardous waste Negative impact Current Current Own operations
p. 88disposal Incineration (kg) Hazardous waste – 313 – 527 272 Non-hazardous waste – – 109 94 – Total
p. 88Hazardous waste – 313 – 527 272 Non-hazardous waste – – 109 94 – Total waste
p. 88waste generated Activities mainly generate non-hazardous waste, which represents 96.06% of the waste
p. 88Waste treatment operations – disposal Incineration (kg) Hazardous waste – 313 – 527 272 Non-hazardous waste
p. 201waste prevention and management Measures to prevent, recycle and reuse, and other ways of recovering and eliminating
p. 89hazardous and non-hazardous waste generated and the waste treatment type (recycling

Indorama Ventures Public Company Limited

Chemicals · Thailand

2024

Exact

p. 81 →p. 87 →p. 35 →

Sustainability Report 2024 →

EY; BSI; TÜV; TUV

Evidence in Indorama Ventures Public Company Limited’s report

What the report shows

Indorama Ventures Public Company Limited's Sustainability Report 2024 provides numeric data on waste management, including total generated waste of 427,079 tons in 2021 with a percentage recycled and reused noted on page 35, and hazardous waste recycled or reused amounts detailed on page 81. The report also specifies total hazardous waste diverted from disposal by recovery options such as reuse and recycling on page 81. However, the report lacks narrative explanations or methodology regarding waste management practices, and several specific weight values related to waste categories are not found or unclear 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

Datapoint	Status	Page
Total diverted wasteA reported value was found on this page (%).	covered	p. 35
Waste mix categoriesNo quotable evidence was found in this report.	not found	—
Diverted waste detailNo quotable evidence was found in this report.	not found	—
Hazardous diverted totalA reported value was found on this page.	covered	p. 81
Hazardous reuse weightA reported value was found on this page.	covered	p. 81
Hazardous recycling weightNo quotable evidence was found in this report.	not found	—
Hazardous other recoveryNo quotable evidence was found in this report.	not found	—
Non-hazardous diverted totalNo quotable evidence was found in this report.	not found	—
Non-hazardous reuse weightNo quotable evidence was found in this report.	not found	—
Non-hazardous recycling weightNo quotable evidence was found in this report.	not found	—
Non-hazardous other recoveryNo quotable evidence was found in this report.	not found	—
Onsite hazardous reuseNo quotable evidence was found in this report.	not found	—
Onsite hazardous recyclingNo quotable evidence was found in this report.	not found	—
Onsite hazardous other recoveryNo quotable evidence was found in this report.	not found	—
Onsite non-hazardous reuseNo quotable evidence was found in this report.	not found	—
Onsite non-hazardous recyclingNo quotable evidence was found in this report.	not found	—
Onsite non-hazardous other recoveryNo quotable evidence was found in this report.	not found	—
Offsite hazardous reuseNo quotable evidence was found in this report.	not found	—
Offsite hazardous recyclingNo quotable evidence was found in this report.	not found	—
Offsite hazardous other recoveryNo quotable evidence was found in this report.	not found	—
Offsite non-hazardous reuseNo quotable evidence was found in this report.	not found	—
Offsite non-hazardous recyclingNo quotable evidence was found in this report.	not found	—
Offsite non-hazardous other recoveryNo quotable evidence was found in this report.	not found	—
Compilation notesNo quotable evidence was found (methodology/narrative).	unclear	—

Source trail

p. 35Total Waste 2021 427,079 Total generated waste (tons) Recycled & reused (% of total
p. 87Waste Waste generated 306-3 Waste diverted from disposal 306-4 Waste
p. 79Recycled input materials used Ton 317,064 342,961 324,256 396,666 Percentage recycled materials used % 1.98 1.98 1.99 2.36 GRI 301-3 Total
p. 37Waste management 420 hours Water management Significant fines and non-monetary sanctions for non-compliance with environmental
p. 72Recycled PET feedstock consumed/Plastic waste diverted from landfills Collaborative Projects with customers, suppliers, academia, etc. 2.6 million
p. 81Waste generated Total significant spills Case 52 13 8 9 Ton 348 23 2.8 0.6 - Hydrocarbon spills
p. 38recycled PET bale input comprised 4.94% of our total PET feedstock Highlights in 2024: • Used BHET monomer derived from the glycolysis
p. 81hazardous waste recycled/reused Ton 50,828 53,083 46,477 38,568 Total non-hazardous
p. 11Hazardous Waste Intensity 0.0079 tons/ton of production Waste Diverted from Landfill* 71% * Including
p. 81Total hazardous waste diverted from disposal by recovery option - Reuse Ton 47,897 0 0 0 - Recycling
p. 74waste and residue raw materials, non-bio renewables, and recycled carbon materials and fuels. INDORAMA VENTURES Sustainability
p. 12Waste diverted from landfill** ** Including waste incinerated with energy recovery * Market-based Environment

Check your understanding

A site sends 18.0 tonnes of scrap metal to a recycler and 7.5 tonnes of packaging to a reuse contractor. The same period also includes 2.0 tonnes of solvent waste sent offsite for treatment that is not final disposal.How should you classify and total these amounts when preparing the waste-diversion note, and what extra detail should sit alongside the figures?

Model answer. Add up the amounts that were kept out of disposal and present the combined weight, then split the reporting by waste type and by the recovery route used. In this case, the non-hazardous scrap and packaging would be shown under the relevant non-hazardous lines, while the solvent would sit under the hazardous lines if it meets that classification. The narrative should also explain the basis used to compile the figures, such as what was counted, how the waste types were separated, and any assumptions or exclusions.

Why this matters. The total is not enough on its own; the figures need a clear breakdown by waste type, recovery route and supporting context.

A factory reused 1.2 tonnes of hazardous material on site, recycled 3.4 tonnes on site, and sent 0.8 tonnes offsite for another recovery route. It also reused 4.0 tonnes of non-hazardous material offsite and recycled 6.5 tonnes offsite.Which split should you use so the report shows both the overall amount and the on-site/offsite detail without double counting?

Model answer. Report the overall hazardous and non-hazardous totals first, then show each recovery route separately within the on-site and offsite sections. The on-site and offsite figures must roll up to the relevant hazardous or non-hazardous total, so the 1.2, 3.4 and 0.8 tonnes together make the hazardous total, while the 4.0 and 6.5 tonnes contribute to the non-hazardous total. Do not count the same tonne twice just because it appears in both a total and a sub-breakdown.

Why this matters. Use one consistent hierarchy: total first, then the location and recovery-route split underneath it.

A warehouse has 5.0 tonnes of batteries sent to an external processor and 2.0 tonnes of contaminated absorbents treated in-house. The team is unsure whether the in-house treatment should be shown as a recovery route or left out because no third party was involved.Should the in-house amount be included, and if so, where does it belong in the breakdown?

Model answer. Yes, it should be included if it is a genuine recovery activity that keeps the material out of disposal. The fact that it happened on the site does not remove it from the disclosure; it should be shown in the on-site section under the relevant recovery route, while the batteries processed externally should be shown in the offsite section. The key is to classify by both waste type and where the recovery happened.

Why this matters. On-site recovery still counts, provided it is a real diversion from disposal and is placed in the right sub-category.

A business has 0.6 tonnes of hazardous waste sent for reuse, 1.4 tonnes recycled, and 0.5 tonnes sent for another recovery route. It also has 8.0 tonnes of non-hazardous waste sent for reuse, 9.0 tonnes recycled, and 2.0 tonnes sent for another recovery route.What check should you perform before sign-off to make sure the totals and sub-lines are internally consistent?

Model answer. Check that each waste type total matches the sum of its three recovery-route lines, and that the hazardous and non-hazardous totals are each supported by the detailed split. Here, the hazardous total should be 2.5 tonnes and the non-hazardous total should be 19.0 tonnes, with no missing or duplicated amounts. If the totals do not reconcile to the sub-lines, the note is not ready for sign-off.

Why this matters. Every total should reconcile exactly to the detailed lines beneath it.

Analyse this disclosure across real reports

See how companies actually report GRI 306-4 — 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.

Compare across reports → Open in the Cabinet → What is LRA Community? →

Related framework references

How this disclosure maps across the major reporting frameworks.

GRIPrimary

GRI 306-4

within GRI 306: Waste 2020

Open official source →

→

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

Waste generation and significant waste-re… Guide ✓Management of significant waste-related i… Guide ✓Waste generated Guide ✓Waste directed to disposal Guide ✓

More in GRI 306 → Browse full catalogue → Disclosure Library home → Search all disclosures →

Questions this page answers

For GRI 306-4 Waste, what data points do I need to gather before I start drafting the disclosure?

The page lists the datapoints to prepare, including total diverted waste, waste mix categories, diverted waste detail, hazardous and non-hazardous diverted totals, reuse/recycling/other recovery splits, onsite and offsite splits, and compilation notes. Use that list as your collection checklist before drafting. ↑ section

How should I set the scope and methodology for GRI 306-4 Waste using this page?

Use the step-by-step preparation section and the compilation notes datapoint to define what is included, how waste is grouped, and how the figures are compiled. The page is designed to help you make those choices consistently before you write the disclosure. ↑ section

Who should own the GRI 306-4 Waste data collection and sign-off process?

The page does not assign roles, but it is set up for a sustainability/ESG manager, HR or data owner, and assurance reviewer to work from the same checklist. In practice, you would use the workbook and evidence pack to coordinate ownership and review. ↑ section

What evidence should I keep to make a GRI 306-4 Waste disclosure assurance-ready?

The page includes an evidence pack with five items and six assurance claims to verify, each framed around claim, risk, and evidence. That gives you a practical basis for building support for the numbers and the method before review. ↑ section

What are the most common mistakes or reporting gaps for GRI 306-4 Waste on this page?

The page has a section on common reporting gaps and mistakes, so it is intended to help you spot missing splits, incomplete totals, or weak compilation notes before you finalise the disclosure. Use that section as a pre-submission check. ↑ section

How do I use the Prep & Assurance workbook for GRI 306-4 Waste?

The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is meant to support preparation and assurance readiness. Use it alongside the datapoint list, assurance claims, and evidence pack to organise the draft. ↑ section

What can I do with the printable Library Card for GRI 306-4 Waste?

The Download Centre also provides a printable Library Card in .pdf format. It is there as a practical companion to the page content, so you can keep the disclosure checklist and key points to hand while preparing the draft. ↑ section

Does the page include an example of how a GRI 306-4 Waste disclosure might look?

Yes. It includes synthetic illustrative example disclosures, including a quantitative data table, so you can see how the information may be presented in practice. The example is for learning only and should be adapted to your own data. ↑ section

What draft output can I build from the GRI 306-4 Waste page?

The page includes draft-output support such as visualisation ideas, narrative starters, and a GRI content-index line. That makes it easier to turn the collected data into a first-pass disclosure rather than starting from a blank page. ↑ section

Can I reuse my GRI 306-4 Waste data for ESRS E5 Resource Use and Circular Economy?

The page says ESRS E5 is the closest correspondence, so the same underlying data may be reusable across both frameworks. It does not say the requirements are identical, so you would still need to check the other framework separately. ↑ section

Waste diverted from disposal

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