GRI 306: Waste 2020 is launched
GRI announced the launch of GRI 306: Waste 2020, the first globally applicable tool for organisations to report and communicate on their waste impacts. Tweet This! The Waste Standard introduces a stronger relationship between materials and waste to assist reporters in identifying and managing their waste-related practices, and impacts, throughout their value chain.
By including updated disclosures, circularity and waste prevention concepts, the Waste Standard reflects global best practices on waste management. This provides for a practical and usable tool and harmonisation with SDG 12. GRI 306: Waste 2020 includes two management approach – beyond the GRI 103 guidelines – and three topic-specific disclosures, that will support organisations to:
- Understand and publicly report how procurement, design and use of materials lead to waste-related impacts.
- Provide comprehensive insights into the quantity and quality of waste – including its causes, where it is generated and how impacts are managed.
- Identify and report on circularity and waste prevention opportunities and actions.
- Assess and take responsibility for waste generated throughout the value chain, both upstream and downstream.
The Waste Standard updates, expands and replaces GRI 306: Effluents & Waste 2016. It is applicable for organisations of all sizes, wherever they are in their waste management and reporting practice. The content of GRI 306: Waste 2020 was developed by a 15-member expert working group and underwent an open public comment period in 2019. There is a grace period regarding the use of the previous standard, as GRI 306: Waste 2020 will be effective from 01 January 2022.
The reporting requirements for management approach disclosures 306-1 και 306-2 (that are specific to the waste standard) are as follows:
Disclosure 306-1 Waste generation and significant waste-related impacts
The reporting organization shall report the following information:
a. For the organization’s significant actual and potential waste-related impacts, a description of:
i. the inputs, activities, and outputs that lead or could lead to these impacts;
ii. whether these impacts relate to waste generated in the organization’s own activities or to waste generated upstream or downstream in its value chain.
Disclosure 306-2 Management of significant waste-related impacts
The reporting organization shall report the following information:
a. Actions, including circularity measures, taken to prevent waste generation in the organization’s own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated.
b. If the waste generated by the organization in its own activities is managed by a third party, a description of the processes used to determine whether the third party manages the waste in line with contractual or legislative obligations.
c. The processes used to collect and monitor waste-related data.
Ready to download: GRI 306 Waste 2020 with management approach requirements specific to waste
The new Waste Standard also includes the following process flow examples:
- Process flow A. Generic example (left)
- Process flow B. Electronic consumer goods manufacturer
- Process flow C. Food products manufacturer
- Process flow D. Waste management organization
Globally, only the GRI Standards provide a complete set of standards that uniquely addresses all 17 Sustainable Development Goals (SDGs).
Sustainability reporters worldwide do not need to use any other sustainability framework for their report. GRI 306: Waste 2020 corresponds to the following SDGs:
- SDG 3: Ensure healthy lives and promote well-being for all at all ages
- SDG 6: Ensure availability and sustainable management of water and sanitation for all
- SDG 12: Ensure sustainable consumption and production patterns
- SDG 14: Conserve and sustainably use the oceans, seas and marine resources for sustainable development
- SDG 15: Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss
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References:
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