GRI 306: Waste 2020 · Topic Standard · Cross-sectoral
Disclosure GRI 306-2
Management of 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
5 datapoints ↓
5 claims to verify ↓
5 evidence areas ↓
3 report examples ↓
Disclosure focus
This disclosure asks an organisation to explain how it manages the waste-related impacts that matter most in practice. The focus is not just on whether waste is generated, but on the systems, controls and actions used to deal with significant impacts across the business, such as how waste is identified, handled, reduced, reused, recycled, treated or disposed of.
In practical terms, the reporting should cover the parts of the organisation where those impacts are actually significant, rather than only highlighting a few flagship sites. The emphasis is on the real operational picture: where the main waste issues arise, how they are managed, and whether the approach is applied consistently across relevant 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 prevention actions | A plain account of the steps the organisation has put in place to stop waste being created in its own operations and across the parts of the value chain it can influence, including any circularity measures. | Waste prevention plan, circularity programme notes, operational procedures, supplier or logistics initiatives, project trackers, and internal approvals showing the actions taken. | Sustainability / Environment |
| Waste impact response | A summary of the actions taken to deal with the organisation’s material impacts linked to waste it generates, including the main response measures and where they apply. | Waste management action plans, incident or impact logs, remediation records, site plans, and management updates showing how significant waste impacts are being handled. | Sustainability / Environment |
| Third-party waste handling | A yes/no answer on whether waste from the organisation’s own activities is handled by an external party rather than directly by the organisation. | Waste contractor agreements, service schedules, site waste transfer arrangements, and internal responsibility matrices showing who physically handles the waste. | Facilities / Operations |
| Third-party checks | A description of how the organisation checks that the external party handling its waste is doing so in line with the relevant contract terms or legal duties. | Supplier due diligence files, contract compliance reviews, audit checklists, licence or permit checks, monitoring reports, and escalation records. | Procurement / Legal / Compliance |
| Waste data controls | The procedures used to gather, validate, and track waste data from source to report, including how the organisation monitors the data over time. | Data collection templates, source-system extracts, reconciliation logs, validation rules, monthly reporting packs, and ownership maps for waste data inputs. | Sustainability Reporting / Data Management |
Show GRI 306-2 sub-elements (LRA working checklist)
- Set out the steps used to stop waste arising in the organisation’s own operations and across its supply chain and downstream activities, including circular approaches where relevant.
- Describe the actions used to deal with material impacts linked to waste that is produced.
- Explain how you check whether an external provider handles waste in line with contract terms or legal duties.
- State whether a third party manages waste from the organisation’s own operations.
- Describe the methods used to gather and track waste-related information.
LRA working checklist - paraphrased; see official source
How to prepare
- Set the reporting boundary first: decide which parts of your own operations, and which upstream and downstream parts of the value chain, are in scope for waste-prevention actions and waste-impact management.
- Agree the definitions you will use for this disclosure, so the team is consistent about what counts as waste-prevention activity, what counts as a response to material waste impacts, and what counts as waste-related data for this report.
- Gather the underlying records that show what was done and how it was tracked, including internal logs, supplier or contractor records, monitoring outputs, and any other evidence used to follow waste-related information over time.
- Prepare the disclosure content in two parts: describe the measures taken to avoid waste in the business and along the value chain, and describe the measures used to address the important impacts linked to waste that was generated.
- If a third party handles waste from your own activities, record that clearly and keep a short explanation of how you checked that the arrangement follows the relevant contract terms or legal duties.
- Before finalising, compare the draft against the official source and your evidence pack, then note any exclusions, scope changes, or methodological updates so the published answer matches the records you can support.
Request waste management and prevention evidence from EHS / Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What actions are in place to reduce waste, handle material waste impacts, confirm any third-party handling, and track waste data across the reporting period?
Use your organisation’s own operational terms first, then map them to the disclosure wording. For example, ask for your site waste, skip, recycling, contractor, and waste-tracking processes rather than using framework labels in the request.
Weak request
Please provide the GRI 306-2 evidence for waste management, including actions to prevent waste generation, actions to manage significant waste-related impacts, third-party waste management, contractual or legislative compliance checks, and waste data collection processes.
Why it fails: This uses framework language that may not match how the business actually talks about waste work, sites, contractors, or systems. It also bundles several asks into one abstract sentence, which makes it harder for the owner to know exactly which records to pull and how to respond.
Better request
Please send the waste and contractor evidence for [reporting period] for [sites/business units]. I need: what you did to reduce waste at source, how you deal with the main waste impacts from your operations, whether any waste is handled by an outside contractor, how you check that contractor against the contract and legal duties, and how you collect and review waste data. Please use your own site, contractor, and system names, and attach the supporting records or links.
Formal email template
Subject: Request for waste prevention and handling evidence for [reporting period] Hi [name/team], I’m pulling together the sustainability reporting pack and need your help with the waste-related evidence for [sites/business units in scope]. Please send the following for [reporting period]: - a short summary of the steps taken to cut waste at source, including any reuse, redesign, recycling, or other circularity work in your area; - a summary of the main actions used to deal with material waste impacts from the waste we generate; - confirmation of whether waste from our own operations is handled by a third party, and if so, who the main contractor(s) are; - a plain-language description of how you check that the contractor is meeting contract terms and any legal duties; - a description of how waste data is collected, checked, and monitored, including the systems or logs used. Please include the source documents or links, the period covered, the boundary used, and the name of the person who can answer follow-up questions. If it is easier, you can return the information in the table below and attach any supporting evidence. This is a training template only; please adapt it to your organisation’s own terms and check the official source before sign-off. Thanks, [preparer name] [team] [contact details]
Short Teams / Slack version
Hi [name] — could you share the waste prevention / handling evidence for [reporting period] for [sites/business units]? Please include: source-reduction actions, how material waste impacts are managed, whether a contractor handles any waste, how contractor performance/legal checks are done, and how waste data is collected and monitored. Attach the source docs or links if you can. Thanks, [name]
Industry examples
Manufacturing
Context. A plant with scrap metal, packaging offcuts, and hazardous residues, plus a licensed waste contractor and weighbridge records.
Adapted request. Please share the waste evidence for [reporting period] for the plant. Include scrap reduction actions, packaging reuse or redesign work, how hazardous and non-hazardous waste impacts are handled, whether the plant’s waste is collected by a contractor, how contractor permits and service terms are checked, and how waste volumes are logged from weighbridge tickets and monthly reports.
Example response. The plant reduced cardboard use by changing pallet wrap and returnable packaging, segregated scrap metal for recycling, and updated the waste log to pull monthly contractor data from weighbridge tickets. All waste streams are collected by a licensed contractor, with quarterly permit checks and monthly invoice-to-ticket reconciliation.
Retail / Distribution
Context. A network of stores and a distribution centre with mixed waste, food waste, and returned packaging, managed through a facilities team and waste broker reports.
Adapted request. Please provide the waste handling evidence for [reporting period] across stores and the distribution centre. Include steps taken to cut waste at source, actions used to manage the main waste impacts from store and warehouse waste, whether a broker or contractor handles the waste, how you check their service and legal status, and how store and depot waste data is gathered and reviewed.
Example response. Stores introduced better stock rotation and reusable tote returns, the distribution centre improved cardboard baling, and the facilities team reviews monthly broker reports against site tickets. Waste is handled by third parties, with contract reviews and licence checks recorded by the operations support team.
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
We define the scope, terms and data sources used for waste reporting, including how we identify prevention actions, classify waste handling routes and gather the underlying figures.
Context note
The figures show what the organisation is doing to avoid waste, how any waste it creates is managed, and whether external handlers are used to deal with waste from its own activities.
Fluctuation statement
Any notable movement can be explained by changes in prevention measures, shifts in waste handling arrangements, improved data capture, or changes in the volume or type of waste generated.
Content index entry
GRI 306-2 Management of significant waste-related impacts — [location / page] / [notes]
Download Centre
Professional preparation tools and forms for GRI 306-2. Each download includes a concise “How to use” guide.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| I prepared the coverage figure by using the same reporting boundary and cut-off rules throughout, so the number reflects the operations and activities we actually included in the calculation. | An assurer will test whether the boundary was set consistently, whether any sites, entities or activities were left out without a clear reason, and whether the cut-off date or period could distort the result. | Boundary memo; list of included entities/sites/activities; period-end instructions; consolidation or inclusion/exclusion rationale; working papers showing how the figure was assembled. |
| I separated the actions we took to avoid creating waste from the steps we used to deal with waste that was already generated, so the disclosure does not mix prevention with treatment. | An assurer will look for category confusion, double counting, or a narrative that overstates prevention by including downstream handling measures as if they were avoidance actions. | Method note defining the categories used; source records for each action described; internal review notes showing the split between prevention and management measures; draft-to-final change log. |
| Where a service provider handled waste for us, I checked that the arrangement was covered by a written contract and that the provider’s role matched the legal and contractual terms we relied on. | An assurer will probe whether the third party was actually responsible for the waste, whether the contract supports that claim, and whether the reporter has evidence that the provider was engaged on the stated basis. | Signed contracts or service agreements; scope of services; procurement records; invoices or transfer records; internal confirmation that the provider was used for waste handling. |
| Before publishing, I tested the provider’s performance against the obligations we said applied, using the documents and checks available to us rather than relying on a verbal assurance alone. | An assurer will question whether the organisation verified compliance in a meaningful way, whether the checks were strong enough, and whether the conclusion is supported by objective evidence. | Compliance review checklist; inspection reports; permits or licences where relevant; correspondence with the provider; exception logs; sign-off from the responsible manager. |
| I collected the waste data from the operational systems and supplier records, then carried out reasonableness checks and follow-up queries before the figures were approved for release. | An assurer will test the completeness and reliability of the data trail, whether manual adjustments were controlled, and whether the checks were sufficient to catch errors or gaps. | Data collection template; system extracts; supplier reports; reconciliation workings; variance analysis; query log; approval evidence; version history of the final dataset. |
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
- Wrong owner
The request goes to the wrong team, so the person who actually runs waste handling or contractor oversight never confirms the data.
- Framework language only
The data call is written in reporting jargon instead of the organisation’s own operational terms, so site teams do not recognise what to pull together.
- Scope left vague
No one states which sites, activities, or value-chain stages are in scope, so different teams collect different slices of the picture.
- Timing basis mixed up
Some teams use the reporting year while others use the date the waste was handled, which makes the dataset inconsistent.
- Counting basis mixed
Volumes, counts, and narrative descriptions are combined without a clear rule, so like-for-like comparison is lost.
- Source labels dropped
Original file names, system fields, or waste stream labels are stripped out, so the evidence cannot be traced back to the source record.
- Separate populations merged
Waste managed in-house and waste handled by an outside contractor are rolled into one file, even though they need to be checked separately.
- Evidence trail missing
The team saves the figures but not the supporting notes, extracts, or approval record, so there is no clear path from source to sign-off.
Where judgement is often needed
- Set the reporting perimeter after buy-ins and sell-offs
Use the same cut-off date and consolidation basis across your waste actions, third-party handling checks and data collection, then explain any sites or operations newly added or removed during the period.
- Choose one local meaning where waste rules differ by country
Where national definitions or classifications do not match, apply a single internal rule for the report and disclose that rule, plus any material exceptions handled differently in specific locations.
- Decide how to treat borderline operations and shared sites
Make a clear call on whether partially controlled premises, joint ventures, leased locations or shared service centres sit inside the scope, and state the basis used for inclusion or exclusion.
- Align the timing of actions and data with the reporting period
If prevention measures, waste handling checks or monitoring data are recorded on different dates, use one consistent period basis and explain any lag, estimate or carry-forward used.
- State when you rely on estimates instead of direct counts
If some waste volumes, treatment routes or impact controls are inferred from sampling, supplier records or models, identify those estimates and explain the method and any material uncertainty.
- Explain how you handle mixed responsibility with outside handlers
For waste managed by a contractor or other external party, describe how you checked their handling against contract terms or legal duties and what evidence you used to support that check.
- Be consistent on what counts as a prevention action
When listing circularity or other waste-prevention steps, use one internal rule for what qualifies and explain any exclusions, such as activities that reduce waste only indirectly or outside the value chain.
- Aggregate sensitive operational detail where needed
If site-level waste data or third-party arrangements could reveal confidential information, combine figures at a higher level and say how the aggregation was done and what detail was withheld.
- Round figures without obscuring the picture
Apply one rounding approach across the disclosure, ensure subtotals still reconcile to totals, and note any small differences caused by rounding or estimation.
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 a reporter can describe prevention work across its own operations and the wider value chain, then explain how waste impacts are managed, how outsourced handling is checked, and how the data trail is maintained.
Synthetic example for training only. We cut waste at source by changing pack sizes, tightening production planning, and reusing off-cuts where safe; in our supply chain we also worked with suppliers on better material yields and with customers on returnable transit packaging. We handled the waste we did create by segregating it, sending 1,200 tonnes for recycling, 300 tonnes for energy recovery and 100 tonnes to disposal; 1,500 tonnes in total, with 1,200 tonnes managed by a third party (80%) and 300 tonnes handled on site (20%).
- To check the external contractor, we reviewed contract terms, waste transfer records, permits and periodic audit reports, and we followed up any gaps with corrective actions.
- We gathered waste data through weighbridge tickets, site logs and monthly reports from facilities and contractors, then reconciled the figures before reporting.
Retail logistics · synthetic · written by LRA
This example illustrates a different sector using the same disclosure logic: practical waste prevention, management of the waste that remains, confirmation that a third party is involved, the checks used to test compliance, and the data collection process.
Synthetic example for training only. We reduced waste by redesigning picking materials, switching to reusable totes, and improving stock rotation; upstream we asked packaging suppliers for lighter formats, and downstream we expanded take-back for damaged pallets and used display materials. For the waste we generated, we sent 420 tonnes to recycling, 180 tonnes to composting and 100 tonnes to disposal, giving 700 tonnes overall; 560 tonnes were handled by an external contractor (80%) and 140 tonnes were managed within our own sites (20%).
- We checked the contractor’s handling against the service agreement, legal permits, site inspections and exception reports, and we escalated any non-conformances.
- We collected the figures from depot records, carrier receipts and monthly contractor summaries, then reviewed them for completeness and consistency before consolidation.
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
- Waste prevention actions across the value chain — table: A side-by-side summary of measures used to avoid waste in the organisation’s own operations and at earlier and later stages in the supply chain.
- How waste is handled once created — stacked bar: A breakdown of the main ways waste from the organisation’s activities is treated, including where a third party is involved.
- Third-party waste handling oversight — table: The checks used to confirm that an external waste handler is meeting the agreed contract terms or relevant legal duties.
- Waste data collection and tracking process — line: The steps used to gather waste information and monitor it over time, showing how the reporting process is maintained.
- Waste management responsibilities by route — bar: A comparison of the different waste handling routes used for the organisation’s own waste, including in-house and outsourced arrangements.
From a number to a disclosure
What separates a figure from a disclosure.
Basic
We sent our waste to a contractor and tracked it.
Better
We used a third party for our site waste, checked its handling against our contract and legal duties, and collected waste data through monthly site logs.
Best
For the year to 31 December 2025, we used a third party for all 1,200 tonnes of waste from our own operations, checked its handling against contract and legal duties, and recorded waste data through monthly site logs; the rise from 1,050 tonnes last year was mainly due to higher production, while our prevention work included reuse, redesign and supplier take-back measures across our operations and supply chain.
Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 306-2 — these are report practice, not exact disclosure examples.
| Company | Sector · Country | Year | Match | Page | Report | Assurance | |||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
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Grupo Cibest S.A. | Banks / Diverse Financials / Insurance · Colombia | 2025 | Partial | p. 46 →p. 47 →p. 301 → | Management Report 2025 → | PwC | ||||||||||||||||||
Evidence in Grupo Cibest S.A.’s reportWhat the report shows Grupo Cibest S.A.'s 2025 Management Report provides specific data on waste management, reporting a total generation of 1,597.40 tons of waste with a 17.64% increase in waste sent, as noted on page 46. Additionally, the report references Waste Electrical and Electronic Equipment (WEEE) including items like computer parts, printers, and televisions, linked to SDG 12.5 on page 302. However, there is no clear information on other waste categories or detailed waste reduction strategies elsewhere 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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Amadeus IT Group, S.A. | Hotels, Restaurants, Leisure, Tourism Services · Spain | 2025 | Exact | p. 211 →p. 186 →p. 36 → | Amadeus Non-Financial Report 2025 → | Deloitte | ||||||||||||||||||
Evidence in Amadeus IT Group, S.A.’s reportWhat the report shows Amadeus IT Group’s 2025 Non-Financial Report provides detailed information on waste management, including measures to reuse, recycle, and prevent waste generation and food waste, with specific waste metrics referenced on page 211. The report also addresses management of significant waste-related impacts as noted on the same page. However, there is no clear evidence found regarding other narrative items or disclosures beyond waste and workforce-related sustainability actions, indicating some gaps in coverage.
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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ITP Aero Group | Aerospace and Defense · Spain | 2024 | Exact | p. 149 →p. 69 →p. 68 → | ITP Aero Group ESG Report 2024 → | ey | ||||||||||||||||||
Evidence in ITP Aero Group’s reportWhat the report shows ITP Aero Group’s 2024 ESG Report provides information on measures taken to adapt to climate change consequences and their management approach to emissions on page 149. The report also addresses significant impacts of their activities on biodiversity on the same page. Additionally, on page 128, the company reports recycling up to 30% of surplus from manufacturing processes and achieving 70% recycling in certain strategic products. However, there is no clear evidence found regarding other specific disclosures related to this topic elsewhere 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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Check your understanding
A manufacturing site has cut scrap in its own operations, but packaging waste from suppliers and returned goods from customers still create material losses. The team has documented reuse, redesign and take-back steps, and is deciding what to include in the disclosure.How should the preparer frame the actions taken so the account covers both the site’s own waste prevention steps and the wider value-chain measures, without drifting into a generic sustainability summary?
Model answer. The write-up should separate the practical steps used to stop waste being created in the organisation’s own activities from the measures used upstream and downstream in the value chain, and it should mention circularity-related actions where they are part of that response. The focus is on concrete prevention measures, not on broad aspirations or unrelated environmental initiatives.
Why this matters. Describe the actual waste-prevention actions and show where they sit in the organisation’s own operations and across the value chain.
A distribution business has identified that damaged pallets, spoiled stock and mixed packaging are its most significant waste issues. It has introduced segregation, staff training and supplier changes, and is deciding how much detail to give on the response.What level of explanation is needed when describing how the organisation deals with the most important waste impacts it creates?
Model answer. The disclosure should explain the actions taken to address the waste impacts that matter most, with enough detail to show how the organisation is managing those impacts in practice. It should not just list waste streams; it should connect the response to the significant effects the waste creates.
Why this matters. Link the response to the waste impacts that are most significant, and explain the management steps in practical terms.
A retailer sends all store waste to an external contractor. The contract says the contractor must follow the law, but the sustainability team has never checked how that is verified in practice and is unsure whether to mention the outsourcing arrangement.If a third party handles the organisation’s waste, what should the preparer be ready to explain about how that arrangement is checked?
Model answer. The disclosure should say whether a third party manages the organisation’s waste from its own activities, and it should describe the process used to test whether that third party is meeting the relevant contract terms or legal duties. A simple statement that waste is outsourced is not enough on its own.
Why this matters. If waste is handled externally, explain both the arrangement and the checks used to confirm the handler is meeting the agreed or legal conditions.
A food producer receives waste data from site managers, weighbridge tickets from contractors and monthly reports from a waste vendor. Some sites record volumes in tonnes, others in bins, and the team is deciding whether its current tracking process is robust enough to describe.What should the preparer explain about how waste data is gathered and monitored for this disclosure?
Model answer. The account should describe the process used to collect the waste information and the way it is monitored over time, including how data from different sources is brought together. The key point is to show a working process for gathering and checking waste-related data, not just to state that figures exist.
Why this matters. Show how waste data is collected, consolidated and monitored so readers can see the control process behind the numbers.
Analyse this disclosure across real reports
See how companies actually report GRI 306-2 — 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 306-2 Waste, what data do I need to gather before I start drafting the disclosure?
The page says to prepare five datapoints: waste prevention actions, waste impact response, third-party waste handling, third-party checks, and waste data controls. Use those as your starting checklist before you write the narrative or build the table. ↑ section
How do I use the step-by-step 'how to prepare' section for GRI 306-2 Waste?
Use it as a practical workflow to move from scoping and data collection into drafting and assurance readiness. The page is designed to help you prepare the disclosure, not just describe it. ↑ section
What should I include in the evidence pack for a GRI 306-2 Waste disclosure?
The page includes an evidence pack with five items for assurance readiness. Use it to assemble support for the datapoints, controls, and any claims you plan to make in the draft. ↑ section
What are the five assurance claims I should be ready to verify for GRI 306-2 Waste?
The page says there are five assurance claims to verify, each with a claim, risk, and evidence angle. Use them to test whether your draft is backed by support before review. ↑ section
What are the common reporting gaps or mistakes for GRI 306-2 Waste, and how do I avoid them?
The page lists common reporting gaps and mistakes to watch for. Use that section as a pre-submission check so you can spot missing data, weak controls, or unsupported statements early. ↑ section
How can I use the Prep & Assurance workbook for GRI 306-2 Waste?
The Download Centre includes a Prep & Assurance workbook in .xlsx format. It is there to help you organise the preparation and assurance work into a usable draft process. ↑ section
What is the printable Library Card PDF for GRI 306-2 Waste used for?
The Download Centre also includes a printable Library Card in .pdf format. Use it as a quick reference while you work through the disclosure and gather evidence. ↑ section
How do I turn the GRI 306-2 Waste page into a draft disclosure?
The page includes draft-output support such as visualisation ideas, narrative starters, and a GRI content-index line. Use those to turn your prepared data and evidence into a first draft. ↑ section
Can I use the synthetic illustrative example disclosures on the GRI 306-2 Waste page as a model for my own draft?
Yes, the page includes synthetic illustrative examples, including a quantitative table, to show how a disclosure might be presented. Treat them as examples only and make sure any numbers in your own draft are internally consistent. ↑ section
How should I think about ownership and data collection for GRI 306-2 Waste if different teams hold the information?
The page is aimed at helping sustainability, HR, data owners, and assurance reviewers work together on the disclosure. Use the datapoints, controls, and evidence pack to assign who provides each part and who checks it. ↑ section
Is the data I prepare for GRI 306-2 Waste reusable for ESRS E5 (Resource Use and Circular Economy)?
The page notes ESRS E5 as the closest correspondence, so the data you prepare may be reusable across both contexts. It does not say the requirements are identical, so check the other framework separately before relying on the same draft. ↑ section
More questions this page can help with
- GRI 306-2 Waste data collection checklist for sustainability manager
- GRI 306-2 Waste evidence pack items for assurance readiness
- GRI 306-2 Waste common mistakes and reporting gaps
- GRI 306-2 Waste workbook download how to use
- GRI 306-2 Waste draft narrative starters and content index line
- GRI 306-2 Waste third-party waste handling and third-party checks
- GRI 306-2 Waste waste data controls what evidence is needed
- GRI 306-2 Waste how to prepare disclosure step by step
- GRI 306-2 Waste synthetic example disclosure table
- GRI 306-2 Waste closest ESRS correspondence ESRS E5 data reuse
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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.
