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.
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
＋ 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.
How to prepare it
1Set 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.
2Separate 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.
3Gather 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.
4Build 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.
5Add 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.
6Check 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 the data
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.
Industry examples
Draft your disclosure
Notes that turn data into a 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
Preparation tools & forms
Professional preparation tools for GRI 306-4 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
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.
Common gaps
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.
Illustrative (synthetic) example — food processing
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.
Illustrative (synthetic) example — construction materials
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.
Company reports
How companies report GRI 306-4
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Bangkok Dusit Medical Services Public Company Limited
Healthcare Providers, Services and Technology · Thailand · 2025
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.
Indra Sistemas, S.A.
Software and Services · Spain · 2025
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.
Indorama Ventures Public Company Limited
Chemicals · Thailand · 2024
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.
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Check your understanding
Scenarios to work through
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.
QHow should you classify and total these amounts when preparing the waste-diversion note, and what extra detail should sit alongside the figures?
Reveal model answer →Hide 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.
QWhich split should you use so the report shows both the overall amount and the on-site/offsite detail without double counting?
Reveal model answer →Hide 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.
QShould the in-house amount be included, and if so, where does it belong in the breakdown?
Reveal model answer →Hide 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.
QWhat check should you perform before sign-off to make sure the totals and sub-lines are internally consistent?
Reveal model answer →Hide 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.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
More questions this page can help with
GRI 306-4 Waste datapoints checklist for diverted waste, hazardous and non-hazardous splitsHow to compile onsite and offsite waste recovery data for GRI 306-4 WasteGRI 306-4 Waste evidence pack checklist for assurance reviewWhat compilation notes should I include for GRI 306-4 Waste dataGRI 306-4 Waste common reporting gaps and how to avoid themHow to use the GRI 306-4 Waste workbook downloadGRI 306-4 Waste draft narrative starters and content index lineGRI 306-4 Waste synthetic example disclosure tableESRS E5 and GRI 306-4 Waste data reuseWho should review GRI 306-4 Waste data before publicationHow to prepare GRI 306-4 Waste for assuranceGRI 306-4 Waste plain-language explainer
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