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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
RK 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

In vigore

2022-01-01

Fonte ufficiale: Apri ↗

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
+ Mostra i sotto-elementi di GRI 306-3 (checklist di lavoro LRA)

Come prepararla

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.
Collect and reconcile the records for: Waste composition.
Apply Disclosure 306-3 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.

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.

Gratis · Membri della Community

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

Lacune ricorrenti nella rendicontazione

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.
✓ Assistente IA di LRA · Con supervisione umana
Dr Ross Kurinko

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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.

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Approfondisci · GRI 306-3

Impara a preparare questa informativa dall’inizio alla fine

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

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

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