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/. 

In 2018, the GRI G4 Sustainability Reporting Guidelines were superseded by the GRI Standards. For this metric, the code G4-EN24-a is used in company reporting prior to 2018, and the new GRI code 306-3 is used in reporting from 2018 onwards. The methodology for the former G4 standard for this metric can be found here.

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.

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.