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GRI 306: Effluents and Waste 2016

EFFECTIVE DATE: 1 JULY 2018

Introduction​

GRI 306: Effluents and Waste 2016 has been designed to be used by organizations to report information on their effluents and waste-related impacts, and how they manage these impacts. The Standard is structured as follows:

  • Section 1 contains management approach disclosures, which provide information about how the organization manages its effluents and waste-related impacts.
  • Section 2 contains topic-specific disclosures, which provide information about the organization’s effluents and waste-related impacts.

Background on the topic​

This Standard addresses the topic of effluents and waste, which includes water discharges; the generation, treatment, and disposal of waste; and spills of chemicals, oils, fuels, and other substances. The impacts of these activities can be significant, posing potential harm to human health and the environment.

The type and amount of effluents generated and discharged by the organization can indicate its environmental footprint and the effectiveness of its waste management practices.

2. Topic disclosures​

Disclosure 306-1 Water discharge by quality and destination​

REQUIREMENTS​

The reporting organization shall report the following information:

  • a. Total volume of planned and unplanned water discharges by:
    • i. destination.
    • ii. quality of the water, including treatment method.
    • iii. whether the water was reused by another organization.

RECOMMENDATIONS​

  • 2.1 When compiling the information specified in Disclosure 306-1, the reporting organization should:
    • 2.1.1 exclude collected rainwater and domestic sewage from the volume of planned and unplanned water discharges;
    • 2.1.2 if it does not have a meter to measure water discharges, estimate the volume of planned and unplanned water discharges by subtracting the approximate volume consumed on-site from the volume withdrawn as specified in Disclosure 303-1 of GRI 303: Water.

Disclosure 306-2 Waste by type and disposal method​

REQUIREMENTS​

The reporting organization shall report the following information:

  • a. Total weight of hazardous waste, with a breakdown by the following disposal methods where applicable:
    • i. Reuse
    • ii. Recycling
    • iii. Composting
    • iv. Recovery, including energy recovery
    • v. Incineration (mass burn)
    • vi. Deep well injection
    • vii. Landfill
    • viii. On-site storage
    • ix. Other (to be specified by the organization)
  • b. Total weight of non-hazardous waste, with a breakdown by the following disposal methods where applicable:
    • i. Reuse
    • ii. Recycling
    • iii. Composting
    • iv. Recovery, including energy recovery
    • v. Incineration (mass burn)
    • vi. Deep well injection
    • vii. Landfill
    • viii. On-site storage
    • ix. Other (to be specified by the organization)
  • c. How the waste disposal method has been determined:
    • i. Disposed of directly by the organization, or otherwise directly confirmed
    • ii. Information provided by the waste disposal contractor
    • iii. Organizational defaults of the waste disposal contractor

Disclosure 306-3 Significant spills​

REQUIREMENTS​

The reporting organization shall report the following information:

  • a. Total number and total volume of recorded significant spills
  • b. The following additional information for each spill that was reported in the organization’s financial statements
    • i. Location of spill
    • ii. Volume of spill
    • iii. Material of spill, categorized by: oil spills (soil or water surfaces), fuel spills (soil or water surfaces), spills of wastes (soil or water surfaces), spills of chemicals (mostly soil or water surfaces), and other (to be specified by the organization)
  • c. Impacts of significant spills

Disclosure 306-4 Transport of hazardous waste​

REQUIREMENTS​

The reporting organization shall report the following information:

  • a. Total weight for each of the following:
    • i. Hazardous waste transported
    • ii. Hazardous waste imported
    • iii. Hazardous waste exported
    • iv. Hazardous waste treated
  • b. Percentage of hazardous waste shipped internationally
  • c. Standards, methodologies, and assumptions used

Disclosure 306-5 Water bodies affected by water discharges and/or runoff​

REQUIREMENTS​

The reporting organization shall report the following information:

  • a. Water bodies and related habitats that are significantly affected by water discharges and/or runoff, including information on:
    • i. the size of the water body and related habitat
    • ii. whether the water body and related habitat is designated as a nationally or internationally protected area
    • iii. the biodiversity value, such as total number of protected species

Bibliography​

  1. Basel Convention, ‘Ban Amendment to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal’, 1995.
  2. International Maritime Organization (IMO) Convention, ‘Convention on the Prevention of Marine Pollution by Dumping of Wastes and Other Matter’ (London Convention), 1972.
  3. International Maritime Organization (IMO) Convention, ‘International Convention for the Prevention of Pollution from Ships (Marpol)’, 1973, as modified by the Protocol of 1978.
  4. Ramsar Convention, ‘The Convention on Wetlands of International Importance especially as Waterfowl Habitat’, 1994.
  5. International Union for Conservation of Nature (IUCN), Red List of Threatened Species, http://www.iucnredlist.org/, accessed on 1 September 2016.