Waste diverted from disposal

Суть раскрытия

Disclosure 306-4 requires an organization to report the total weight of waste diverted from disposal in metric tons and to break this total down by the composition of the waste.

The organization must report hazardous and non-hazardous waste separately and break each total down by preparation for reuse, recycling and other recovery operations. For every recovery operation, the organization must also report the amount recovered onsite and offsite.

In the context of GRI 306, recovery operations do not include energy recovery. Incineration with energy recovery is treated as a disposal operation and is reported under Disclosure 306-5. Do not classify an intermediate treatment or transfer as recovery unless the documented final operation meets the definition of preparation for reuse, recycling or another recovery operation.

Onsite means within the physical boundary or administrative control of the reporting organization. Offsite means outside its physical boundary and administrative control. Third-party involvement is a separate characteristic and must not be used as a substitute for the onsite/offsite classification.

The organization must provide contextual information necessary to understand the data and how it was compiled. It must exclude effluent unless national legislation requires its inclusion and use 1,000 kilograms as one metric ton.

GRI also recommends reporting the total weight of waste prevented, together with the baseline and calculation methodology. Waste reductions caused only by lower production capacity should not be reported as waste prevention.

Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.