In the context of the GRI Standards, the environmental dimension of sustainability concerns an organization’s impacts on living and non-living natural systems, including land, air, water, and ecosystems. GRI 306 addresses the topic of effluents and waste. This includes water discharges; the generation, treatment and disposal of waste; and spills of chemicals, oils, fuels, and other substances.

This metric covers one of the requirements of the indicator under the disclosure 306-5 Water bodies affected by water discharges and/or runoff.

The impacts of water discharges vary depending on the quantity, quality, and destination of the discharge. The unmanaged discharge of effluents with a high chemical or nutrient load (principally nitrogen, phosphorous, or potassium) can affect aquatic habitats, the quality of an available water supply, and an organization’s relationship with communities and other water users.The generation, treatment and disposal of waste – including its improper transportation – can also pose harm to human health and the environment. This is of particular concern if waste is transported to countries lacking the infrastructure and regulations to handle it. Spills of chemicals, oils, and fuels, among other substances, can potentially affect soil, water, air, biodiversity, and human health.

These concepts are covered by the Basel and Ramsar Conventions, and in key instruments of the International Maritime Organization.