GRI 306: Waste·Disclosure GRI 306-3
Waste generated
Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.
Status giuridico
GRI 306: Waste 2020 remains the applicable GRI Topic Standard for waste reporting at the date of this review.
Passaporto pubblicato
Ultima revisione il 2026-08-03
Revisionato da
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
Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative
Standard
GRI 306: Waste
Disclosure GRI 306-3 · 2020
Ultima revisione
2026-08-03
Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative
Focus dell’informativa
Disclosure 306-3 requires an organization to report the total weight of waste generated in its own activities during the reporting period, in metric tons, together with a breakdown of the total by the composition of the waste.
The composition can be presented by waste type, such as hazardous and non-hazardous waste; by waste streams relevant to the organization’s sector or activities; or by the materials present in the waste. The classification used should be explained and applied consistently.
The organization must also report contextual information necessary to understand the data and how the data has been compiled. This can include the reporting scope, measurement and estimation methods, data sources, assumptions, exclusions, and the reasons for differences between waste generated and the amounts directed to recovery or disposal.
When compiling the data, exclude effluent unless national legislation requires it to be reported as part of total waste, and use 1,000 kilograms as the measure for one metric ton.
Disclosure 306-3 covers waste generated in the organization’s own activities. Waste generated upstream or downstream in the value chain can be reported separately where the information is available.
Do not include significant-spill requirements on this page. Significant spills are covered separately by Disclosure 306-3 in GRI 306: Effluents and Waste 2016, which remains in effect pending its replacement through the GRI Pollution Topic Standard project.
Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.
Prima di iniziare
Prima di iniziare
Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.
Preparazione
Informazioni chiave da preparare
| Campo da preparare | Cosa rilevare | Suggerimento sull’evidenza | Responsabile |
|---|---|---|---|
| Waste composition | Prepare and reconcile these columns: Waste composition; Waste generated, metric tons; Measured or estimated; Source; Notes. | Approved source records, calculation files and review evidence supporting waste composition. | Waste / Operations / Sustainability Reporting |
Come prepararla
Richiedi i dati
Request the disclosure evidence
Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.
Provide the reporting-period records and reconciliations for Disclosure 306-3: Waste composition. 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.
Richiesta migliore
Provide the reporting-period records and reconciliations for Disclosure 306-3: Waste composition. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Redigi la tua informativa
Note che trasformano i dati in un’informativa
Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.
Nota metodologica
Do not include significant-spill requirements on this page. Significant spills are covered separately by Disclosure 306-3 in GRI 306: Effluents and Waste 2016, which remains in effect pending its replacement through the GRI Pollution Topic Standard project.
Nota di contesto
Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.
Centro download
Strumenti e moduli per la preparazione
Strumenti professionali di preparazione per GRI 306-3 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.
Preparazione all’assurance
Per ogni affermazione, verifica le evidenze
| Affermazione | Rischio | Evidenze da verificare |
|---|---|---|
| Waste composition is reported accurately and completely. | The response omits, misclassifies or overstates waste composition. | Approved source records, calculation files and review evidence supporting waste composition. |
Pacchetto di evidenze da preparare
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Riferimenti al framework
Requisiti GRI pertinenti e informative correlate
Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.
GRI
GRI 306-3
all’interno di GRI 306: Waste
Correlati ed esplora
Altro in GRI 306 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →
Approfondisci · GRI 306-3
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