Topic Standard Project for Waste

The first globally applicable tool for reporters to communicate their waste impacts

The importance of this Standard

Published in May 2020, GRI 306: Waste 2020 introduces a stronger relationship between materials and waste by assisting reporters in identifying and managing their waste-related practices and impacts throughout their value chain.

The Standard changes how companies measure and understand waste, responding to global concerns about the increase in waste generation and its impact on the environment, society and the economy. It encourages companies to prevent waste from being created at source and helps unlock opportunities for circular business practices.

By including updated disclosures, circularity and waste prevention concepts, the Waste Standard reflects global best practice on waste management and provides an update to the previous GRI waste-related disclosures.

GRI 306: Waste 2020 is freely available for download as part of the GRI Standards.

Basis for conclusions

A 75-day public comment period for the exposure draft of the Standard ran from 1 May to 15 July 2019. 

'Basis for conclusions for GRI 306: Waste 2020' provides a summary of the public comments received. It also provides a summary of how the GSSB responded to these comments in the finalization of the Standard.

Public feedback record - Public Comment Period 1 May - 15 July 2019

Basis for Conclusions– Public Comment Period  1 May – 15 July 2019

 

About the project

Initiated by the GSSB in 2018, the aim of this project was to review and update the waste-related disclosures in GRI 306: Effluents and Waste 2016 and ensure that waste disclosures aligned with internationally-agreed best practices while reflecting recent developments in waste management and reporting.  

A multi-stakeholder working group was appointed by the GSSB in September 2018. An exposure draft was made available for a 75-day public comment period in the summer of 2019 which received over 50 submissions from organizations and individuals. All received comments were considered by the Waste Working Group and the GSSB. 

The project followed the GSSB Due Process Protocol, the implementation of which was overseen by the Due Process Oversight Committee.  

Want to know more

Related documents

GRI 306: Waste 2020 - Arabic Translation file 23 Nov 2020 Arabic 1.4 MB
GRI 306: Waste 2020 - Bahasa Indonesia file 26 Jan 2021 Bahasa Indonesian 1001 KB
GRI 306: Waste 2020 - French translation file 27 Nov 2020 French 936 KB
GRI 306: Waste 2020 - German translation file 27 Nov 2020 German 912 KB
GRI 306: Waste 2020 - Italian translation file 02 Dec 2020 Italian 906 KB
GRI 306: Waste 2020 - Japanese translation file 27 Nov 2020 Japanese 1022 KB
GRI 306: Waste 2020 - Portuguese translation file 13 Oct 2020 Portuguese 538 KB
GRI 306: Residuos (Waste) 2020 file 31 Jul 2020 Spanish 954 KB
GRI 306: Waste 2020 - Simplified Chinese file 10 Feb 2021 Simplified Chinese 776 KB
GRI 306: Waste 2020 - Traditional Chinese translation file 02 Dec 2020 Traditional Chinese 1.3 MB
GRI Topic Standards Project for Waste – Exposure draft file 19 Sep 2020 English 1.8 MB
GRI Topic Standards Project for Waste – Working group terms of reference file 19 Sep 2020 English 518 KB
GRI Topic Standards Project for Waste – Project proposal file 19 Sep 2020 English 421 KB
GRI Waste disclosures review project working group members file 19 Sep 2020 English 596 KB
GSSB Due Process Protocol 2018 file 18 Oct 2018 English 213 KB
GSSB Terms of Reference file 18 Oct 2018 English 108 KB
GSSB Work Program 2020-2022 file 01 Dec 2020 English 146 KB

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