Topic Standard Project for Waste

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

Why waste

GRI 306: Waste 2020, which published in June 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 increases in waste generation and the impact on the environment, society and the economy. It encourages companies to prevent waste at source and unlock opportunities for circular business practices.

By including updated disclosures, circularity and waste prevention concepts, the Waste Standard reflects global best practices on waste management. The Waste Standard updates previous GRI disclosures on waste and is now freely available as part of the GRI Standards.

GRI 306: Waste 2020 is available now for download

About the project

Initiated by the GSSB in 2017, 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 practice while reflecting recent developments in waste management and reporting.  

A multi-stakeholder working group, 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.  


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


Want to know more


Related documents

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 Arabic 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 276 KB
GSSB Terms of Reference file 18 Oct 2018 English 130 KB
GSSB Work Program 2017-2019 file 31 Jan 2018 English 320 KB

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