This Standard is part of the set of GRI Sustainability Reporting Standards (GRI Standards). The full set can be downloaded at www.globalreporting.org/standards/. 

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.

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.

The disclosures in this Standard can provide information about an organization’s impacts related to effluents and waste, and how it manages these impacts.