GRI 306: Waste 2020
Contains disclosures for organizations to report information about their waste-related impacts, and how they manage these impacts 💥.
The disclosures enable an organization to provide information on how it prevents waste generation and how it manages waste that cannot be prevented, in its own activities and upstream and downstream in its value chain.
The Standard is structured as follows:
Section 1 contains two disclosures, which provide information about how the organization manages its waste-related impacts.
Section 2 contains three disclosures, which provide information about the organization’s waste-related impacts.
The Glossary contains defined terms with a specific meaning when used in the GRI Standards. The terms are underlined in the text of the GRI Standards and linked to the definitions.
The Bibliography lists authoritative intergovernmental instruments and additional references used in developing this Standard.
The rest of the Introduction section provides a background on the topic, an overview of the system of GRI Standards, and further information on using this Standard.
Background on the topic
This Standard addresses the topic of waste.
Waste can be generated in the organization’s own activities, for example, during the production of its products and delivery of services. It can also be generated by entities upstream and downstream in the organization’s value chain, for example, when suppliers process materials that are later used or procured by the organization, or when consumers use the services or discard the products that the organization sells to them.
Waste can have significant negative impacts on the environment and human health when inadequately managed. These impacts often extend beyond locations where waste is generated and discarded. The resources and materials contained in waste that is incinerated or landfilled are lost to future use, which accelerates their depletion.
The United Nations recognizes the role of responsible consumption and production in achieving the Sustainable Development Goals. The targets under Goal 12, in particular, call on organizations to implement environmentally sound waste management and prevent and reduce waste through reuse and recycling.
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Resource from https://www.globalreporting.org/
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