0003530
GRI 306: Waste
Global Reporting Initiative
International or National Standard
With Membership
GRI 306: Waste 2020
GRI 306: Waste
2022-01-01
The document as a whole was last reviewed and released on 2022-09-22T00:00:00-0700.
0003530
With Membership
Global Reporting Initiative
International or National Standard
GRI 306: Waste 2020
GRI 306: Waste
2022-01-01
The document as a whole was last reviewed and released on 2022-09-22T00:00:00-0700.
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This Authority Document In Depth Report is provided for informational purposes only and does not constitute, and should not be construed as, legal advice. The reader is encouraged to consult with an attorney experienced in these areas for further explanation and advice.
This Authority Document In Depth Report provides analysis and guidance for use and implementation of the Authority Document but it is not a substitute for the original authority document itself. Readers should refer to the original authority document as the definitive resource on obligations and compliance requirements.
This document has been mapped into the Unified Compliance Framework using a patented methodology and patented tools (you can research our patents HERE). The mapping team has taken every effort to ensure the quality of mapping is of the highest degree. To learn more about the process we use to map Authority Documents, or to become involved in that process, click HERE.
When the UCF Mapping Teams tag Citations and their associated mandates within an Authority Document, those Citations and Mandates are tied to Common Controls. In addition, and by virtue of those Citations and mandates being tied to Common Controls, there are three sets of meta data that are associated with each Citation; Controls by Impact Zone, Controls by Type, and Controls by Classification.
The online version of the mapping analysis you see here is just a fraction of the work the UCF Mapping Team has done. The downloadable version of this document, available within the Common Controls Hub (available HERE) contains the following:
Document implementation analysis – statistics about the document’s alignment with Common Controls as compared to other Authority Documents and statistics on usage of key terms and non-standard terms.
Citation and Mandate Tagging and Mapping – A complete listing of each and every Citation we found within GRI 306: Waste that have been tagged with their primary and secondary nouns and primary and secondary verbs in three column format. The first column shows the Citation (the marker within the Authority Document that points to where we found the guidance). The second column shows the Citation guidance per se, along with the tagging for the mandate we found within the Citation. The third column shows the Common Control ID that the mandate is linked to, and the final column gives us the Common Control itself.
Dictionary Terms – The dictionary terms listed for GRI 306: Waste are based upon terms either found within the Authority Document’s defined terms section(which most legal documents have), its glossary, and for the most part, as tagged within each mandate. The terms with links are terms that are the standardized version of the term.
Common Controls andAn Impact Zone is a hierarchical way of organizing our suite of Common Controls — it is a taxonomy. The top levels of the UCF hierarchy are called Impact Zones. Common Controls are mapped within the UCF’s Impact Zones and are maintained in a legal hierarchy within that Impact Zone. Each Impact Zone deals with a separate area of policies, standards, and procedures: technology acquisition, physical security, continuity, records management, etc.
The UCF created its taxonomy by looking at the corpus of standards and regulations through the lens of unification and a view toward how the controls impact the organization. Thus, we created a hierarchical structure for each impact zone that takes into account regulatory and standards bodies, doctrines, and language.
Audits and risk management | KEY: Primary Verb Primary Noun Secondary Verb Secondary Noun Limiting Term | |||
| Mandated - bold Implied - italic Implementation - regular | TYPE | CLASS | |
|---|---|---|---|
| Audits and risk management CC ID 00677 | IT Impact Zone | IT Impact Zone | |
| Establish, implement, and maintain a disclosure report. CC ID 15521 | Establish/Maintain Documentation | Preventive | |
| Include metrics in the disclosure report. CC ID 15916 | Establish/Maintain Documentation | Preventive | |
| Include waste management metrics in the disclosure report. CC ID 15925 | Establish/Maintain Documentation | Preventive | |
| Include the total weight of waste generated in the disclosure report. CC ID 15778 [The reporting organization shall report the following information: Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste. Disclosure 306-3 ¶ 1(a)] | Establish/Maintain Documentation | Preventive | |
| Include the total weight of hazardous waste directed to disposal in the disclosure report. CC ID 15774 [The reporting organization shall report the following information: Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Disclosure 306-5 ¶ 1(b)] | Establish/Maintain Documentation | Preventive | |
| Include a breakdown of hazardous waste directed to disposal in the disclosure report. CC ID 15781 [The reporting organization shall report the following information: Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Incineration (with energy recovery); Disclosure 306-5 ¶ 1(b)(i) The reporting organization shall report the following information: Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Other disposal operations. Disclosure 306-5 ¶ 1(b)(iv) The reporting organization shall report the following information: Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Landfilling; Disclosure 306-5 ¶ 1(b)(iii) {exclude}The reporting organization shall report the following information: Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Incineration (without energy recovery); Disclosure 306-5 ¶ 1(b)(ii)] | Establish/Maintain Documentation | Preventive | |
| Include a breakdown of waste generated in the disclosure report. CC ID 15775 [The reporting organization shall report the following information: Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste. Disclosure 306-3 ¶ 1(a)] | Establish/Maintain Documentation | Preventive | |
| Include the total weight of non-hazardous waste directed to disposal in the disclosure report. CC ID 15772 [The reporting organization shall report the following information: Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Disclosure 306-5 ¶ 1(c)] | Establish/Maintain Documentation | Preventive | |
| Include a breakdown of non-hazardous waste directed to disposal in the disclosure report. CC ID 15780 [The reporting organization shall report the following information: Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Incineration (with energy recovery); Disclosure 306-5 ¶ 1(c)(i) The reporting organization shall report the following information: Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Other disposal operations. Disclosure 306-5 ¶ 1(c)(iv) The reporting organization shall report the following information: Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Landfilling; Disclosure 306-5 ¶ 1(c)(iii) {exclude}The reporting organization shall report the following information: Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Incineration (without energy recovery); Disclosure 306-5 ¶ 1(c)(ii)] | Establish/Maintain Documentation | Preventive | |
| Include the total weight of non-hazardous waste diverted from disposal in the disclosure report. CC ID 15770 [The reporting organization shall report the following information: Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Disclosure 306-4 ¶ 1(c)] | Establish/Maintain Documentation | Preventive | |
| Include a breakdown of non-hazardous waste diverted from disposal in the disclosure report. CC ID 15771 [The reporting organization shall report the following information: Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Preparation for reuse; Disclosure 306-4 ¶ 1(c)(i) The reporting organization shall report the following information: Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Recycling; Disclosure 306-4 ¶ 1(c)(ii) The reporting organization shall report the following information: Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Other recovery operations. Disclosure 306-4 ¶ 1(c)(iii)] | Establish/Maintain Documentation | Preventive | |
| Include the total weight of waste diverted from disposal in the disclosure report. CC ID 15766 [The reporting organization shall report the following information: Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste. Disclosure 306-4 ¶ 1(a)] | Establish/Maintain Documentation | Preventive | |
| Include a breakdown of waste diverted from disposal the disclosure report. CC ID 15767 [The reporting organization shall report the following information: Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste. Disclosure 306-4 ¶ 1(a) {onsite process}The reporting organization shall report the following information: For each recovery operation listed in Disclosures 306-4-b and 306-4-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste diverted from disposal: onsite; Disclosure 306-4 ¶ 1(d)(i) {offsite process}The reporting organization shall report the following information: For each recovery operation listed in Disclosures 306-4-b and 306-4-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste diverted from disposal: offsite. Disclosure 306-4 ¶ 1(d)(ii)] | Establish/Maintain Documentation | Preventive | |
| Include the total weight of hazardous waste diverted from disposal in the disclosure report. CC ID 15768 [The reporting organization shall report the following information: Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Disclosure 306-4 ¶ 1(b)] | Establish/Maintain Documentation | Preventive | |
| Include a breakdown of hazardous waste diverted from disposal in the disclosure report. CC ID 15769 [The reporting organization shall report the following information: Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Preparation for reuse; Disclosure 306-4 ¶ 1(b)(i) The reporting organization shall report the following information: Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Recycling; Disclosure 306-4 ¶ 1(b)(ii) The reporting organization shall report the following information: Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Other recovery operations. Disclosure 306-4 ¶ 1(b)(iii)] | Establish/Maintain Documentation | Preventive | |
| Include the total weight of waste directed to disposal in the disclosure report. CC ID 15777 [The reporting organization shall report the following information: Total weight of waste directed to disposal in metric tons, and a breakdown of this total by composition of the waste. Disclosure 306-5 ¶ 1(a)] | Establish/Maintain Documentation | Preventive | |
| Include a breakdown of waste directed to disposal in the disclosure report. CC ID 15776 [The reporting organization shall report the following information: Total weight of waste directed to disposal in metric tons, and a breakdown of this total by composition of the waste. Disclosure 306-5 ¶ 1(a) {offsite process}The reporting organization shall report the following information: For each disposal operation listed in Disclosures 306-5-b and 306-5-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste directed to disposal: offsite. Disclosure 306-5 ¶ 1(d)(ii) {onsite process}The reporting organization shall report the following information: For each disposal operation listed in Disclosures 306-5-b and 306-5-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste directed to disposal: onsite; Disclosure 306-5 ¶ 1(d)(i)] | Establish/Maintain Documentation | Preventive | |
| Include how material topics are managed in the disclosure report. CC ID 15657 | Establish/Maintain Documentation | Preventive | |
| Include disclosures for each material topic in the disclosure report. CC ID 15658 | Establish/Maintain Documentation | Preventive | |
| Include a description of how the organization manages waste in the disclosure report. CC ID 15765 [The reporting organization shall report how it manages waste using Disclosure 3-3 in GRI 3: Material Topics 2021. § 1. 1.1] | Establish/Maintain Documentation | Preventive | |
| Include the material of spills in the disclosure report. CC ID 15968 | Establish/Maintain Documentation | Preventive | |
| Include the location of spills in the disclosure report. CC ID 15964 | Establish/Maintain Documentation | Preventive | |
| Include business activities that negatively impact the target environment in the disclosure report. CC ID 15683 [The reporting organization shall report the following information: For the organization's significant actual and potential waste-related impacts, a description of: the inputs, activities, and outputs that lead or could lead to these impacts; Disclosure 306-1 ¶ 1(a)(i) {upstream process}{downstream process}The reporting organization shall report the following information: For the organization's significant actual and potential waste-related impacts, a description of: whether these impacts relate to waste generated in the organization's own activities or to waste generated upstream or downstream in its value chain. Disclosure 306-1 ¶ 1(a)(ii)] | Establish/Maintain Documentation | Preventive | |
| Include the metrics used to track how material topics and related impacts are managed in the disclosure report. CC ID 15686 [{stipulated amount}When compiling the information specified in Disclosure 306-3-a, the reporting organization shall: use 1000 kilograms as the measure for a metric ton. Disclosure 306-3 ¶ 2 2.1.2 {stipulated amount}When compiling the information specified in Disclosure 306-4, the reporting organization shall: use 1000 kilograms as the measure for a metric ton. Disclosure 306-4 ¶ 2 2.2.2 {stipulated amount}When compiling the information specified in Disclosure 306-5, the reporting organization shall: use 1000 kilograms as the measure for a metric ton. Disclosure 306-5 ¶ 2 2.4.2] | Establish/Maintain Documentation | Preventive | |
| Include how the impacts related to material topics are managed in the disclosure report. CC ID 15685 [{upstream process}{downstream process}The reporting organization shall report the following information: Actions, including circularity measures, taken to prevent waste generation in the organization's own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated. Disclosure 306-2 ¶ 1(a)] | Establish/Maintain Documentation | Preventive | |
| Include preventive actions in the disclosure report. CC ID 15796 [{upstream process}{downstream process}The reporting organization shall report the following information: Actions, including circularity measures, taken to prevent waste generation in the organization's own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated. Disclosure 306-2 ¶ 1(a)] | Establish/Maintain Documentation | Preventive | |
| Include the processes used to collect and monitor in scope information in the disclosure report. CC ID 15779 [The reporting organization shall report the following information: The processes used to collect and monitor waste-related data. Disclosure 306-2 ¶ 1(c)] | Establish/Maintain Documentation | Preventive | |
| Refrain from including out of scope information in the disclosure report. CC ID 15793 [When compiling the information specified in Disclosure 306-3-a, the reporting organization shall: exclude effluent, unless required by national legislation to be reported under total waste; Disclosure 306-3 ¶ 2 2.1.1 When compiling the information specified in Disclosure 306-4, the reporting organization shall: exclude effluent, unless required by national legislation to be reported under total waste; Disclosure 306-4 ¶ 2 2.2.1 When compiling the information specified in Disclosure 306-5, the reporting organization shall: exclude effluent, unless required by national legislation to be reported under total waste; Disclosure 306-5 ¶ 2 2.4.1] | Establish/Maintain Documentation | Preventive | |
| Include the processes used to assess third party compliance in the disclosure report. CC ID 15773 [{contractual obligation}The reporting organization shall report the following information: If the waste generated by the organization in its own activities is managed by a third party, a description of the processes used to determine whether the third party manages the waste in line with contractual or legislative obligations. Disclosure 306-2 ¶ 1(b)] | Establish/Maintain Documentation | Preventive | |
Leadership and high level objectives | KEY: Primary Verb Primary Noun Secondary Verb Secondary Noun Limiting Term | |||
| Mandated - bold Implied - italic Implementation - regular | TYPE | CLASS | |
|---|---|---|---|
| Leadership and high level objectives CC ID 00597 | IT Impact Zone | IT Impact Zone | |
| Establish, implement, and maintain a reporting methodology program. CC ID 02072 [{procedure}The reporting organization shall report the following information: Contextual information necessary to understand the data and how the data has been compiled. Disclosure 306-3 ¶ 1(b) {procedure}The reporting organization shall report the following information: Contextual information necessary to understand the data and how the data has been compiled. Disclosure 306-4 ¶ 1(e) {procedure}The reporting organization shall report the following information: Contextual information necessary to understand the data and how the data has been compiled. Disclosure 306-5 ¶ 1(e)] | Business Processes | Preventive | |
| Establish, implement, and maintain communication protocols. CC ID 12245 | Establish/Maintain Documentation | Preventive | |
| Use secure communication protocols for telecommunications. CC ID 16458 | Business Processes | Preventive | |
| Align the information being disseminated and communicated with the communication requirements according to the organization's communication protocol. CC ID 12419 | Establish/Maintain Documentation | Preventive | |
| Assess the effectiveness of the communication methods used in the communication protocol. CC ID 12691 | Process or Activity | Detective | |
| Include external requirements in the organization's communication protocol. CC ID 12418 | Establish/Maintain Documentation | Preventive | |
| Include disseminating and communicating events surrounding instances of desirable conduct and undesirable conduct in the communication protocols. CC ID 12824 | Communicate | Preventive | |
| Include input from interested personnel and affected parties as a part of the organization’s communication protocol. CC ID 12417 | Establish/Maintain Documentation | Preventive | |
| Establish, implement, and maintain a corrective action plan to address barriers to stakeholder engagement. CC ID 15677 | Process or Activity | Preventive | |
| Identify barriers to stakeholder engagement. CC ID 15676 | Process or Activity | Preventive | |
| Identify alternative measures for collecting stakeholder input, as necessary. CC ID 15672 | Communicate | Preventive | |
| Include disseminating and communicating conditions surrounding instances of desirable conduct and undesirable conduct in the communication protocols. CC ID 12804 | Communicate | Preventive | |
| Include methods to obtain information from interested personnel and affected parties about performance variances in the communication protocol. CC ID 12856 | Process or Activity | Preventive | |
| Include disseminating and communicating desirable conduct in the communication protocols. CC ID 12803 | Communicate | Preventive | |
| Include disseminating and communicating undesirable conduct in communication protocols. CC ID 12802 | Communicate | Preventive | |
| Route notifications, as necessary. CC ID 12832 | Process or Activity | Preventive | |
| Substantiate notifications, as necessary. CC ID 12831 | Process or Activity | Preventive | |
| Analyze the flow of information to ensure it is being received by the correct processes. CC ID 12860 | Business Processes | Preventive | |
| Prioritize notifications, as necessary. CC ID 12830 | Process or Activity | Preventive | |
| Report to management and stakeholders on the findings and information gathered from all types of inquiries. CC ID 12797 | Actionable Reports or Measurements | Preventive | |
| Disseminate and communicate internal controls with supply chain members. CC ID 12416 | Communicate | Preventive | |
| Establish and maintain the organization's survey method. CC ID 12869 | Process or Activity | Preventive | |
| Document the findings from surveys. CC ID 16309 | Establish/Maintain Documentation | Preventive | |
| Provide a consolidated view of information in the organization's survey method. CC ID 12894 | Process or Activity | Preventive | |
| Establish, implement, and maintain warning procedures that follow the organization's communication protocol. CC ID 12407 | Establish/Maintain Documentation | Preventive | |
| Establish, implement, and maintain alert procedures that follow the organization's communication protocol. CC ID 12406 | Establish/Maintain Documentation | Preventive | |
| Include the capturing and alerting of compliance violations in the notification system. CC ID 12962 | Monitor and Evaluate Occurrences | Preventive | |
| Include the capturing and alerting of unethical conduct in the notification system. CC ID 12932 | Monitor and Evaluate Occurrences | Preventive | |
| Include the capturing and alerting of performance variances in the notification system. CC ID 12929 | Monitor and Evaluate Occurrences | Preventive | |
| Include the capturing and alerting of weaknesses in the notification system. CC ID 12928 | Monitor and Evaluate Occurrences | Preventive | |
| Include the capturing and alerting of account activity in the notification system. CC ID 15314 | Monitor and Evaluate Occurrences | Preventive | |
| Establish, implement, and maintain an internal reporting program. CC ID 12409 | Business Processes | Preventive | |
| Include transactions and events as a part of internal reporting. CC ID 12413 | Business Processes | Preventive | |
| Disseminate and communicate management's choices for managing the organization as a part of internal reporting. CC ID 12412 | Communicate | Preventive | |
| Enforce a precision level for non-financial reporting based on user need and appropriate supply chain criteria. CC ID 12399 | Establish/Maintain Documentation | Preventive | |
| Define the thresholds for escalation in the internal reporting program. CC ID 14332 | Establish/Maintain Documentation | Preventive | |
| Define the thresholds for reporting in the internal reporting program. CC ID 14331 | Establish/Maintain Documentation | Preventive | |
| Establish, implement, and maintain an external reporting program. CC ID 12876 | Communicate | Preventive | |
| Provide identifying information about the organization to the responsible party. CC ID 16715 | Communicate | Preventive | |
| Identify the material topics required to be reported on. CC ID 15654 | Business Processes | Preventive | |
| Check the list of material topics for completeness. CC ID 15692 | Investigate | Preventive | |
| Prioritize material topics used in reporting. CC ID 15678 | Communicate | Preventive | |
| Review and approve the material topics, as necessary. CC ID 15670 | Process or Activity | Preventive | |
| Define the thresholds for reporting in the external reporting program. CC ID 15679 | Establish/Maintain Documentation | Preventive | |
| Include time requirements in the external reporting program. CC ID 16566 | Communicate | Preventive | |
| Include information about the organizational culture in the external reporting program. CC ID 15610 | Establish/Maintain Documentation | Preventive | |
| Include reporting to governing bodies in the external reporting plan. CC ID 12923 | Communicate | Preventive | |
| Submit confidential treatment applications to interested personnel and affected parties. CC ID 16592 | Communicate | Preventive | |
| Include the reasons for objections to public disclosure in confidential treatment applications. CC ID 16594 | Establish/Maintain Documentation | Preventive | |
| Include contact information for the interested personnel and affected parties the report was filed with in the confidential treatment application. CC ID 16595 | Establish/Maintain Documentation | Preventive | |
| Include the information that was omitted in the confidential treatment application. CC ID 16593 | Establish/Maintain Documentation | Preventive | |
Common Controls andEach Common Control is assigned a meta-data type to help you determine the objective of the Control and associated Authority Document mandates aligned with it. These types include behavioral controls, process controls, records management, technical security, configuration management, etc. They are provided as another tool to dissect the Authority Document’s mandates and assign them effectively within your organization.
Actionable Reports or Measurements | KEY: Primary Verb Primary Noun Secondary Verb Secondary Noun Limiting Term | |||
| Mandated - bold Implied - italic Implementation - regular | IMPACT ZONE | CLASS | |
|---|---|---|---|
| Report to management and stakeholders on the findings and information gathered from all types of inquiries. CC ID 12797 | Leadership and high level objectives | Preventive | |
Business Processes | KEY: Primary Verb Primary Noun Secondary Verb Secondary Noun Limiting Term | |||
| Mandated - bold Implied - italic Implementation - regular | IMPACT ZONE | CLASS | |
|---|---|---|---|
| Establish, implement, and maintain a reporting methodology program. CC ID 02072 [{procedure}The reporting organization shall report the following information: Contextual information necessary to understand the data and how the data has been compiled. Disclosure 306-3 ¶ 1(b) {procedure}The reporting organization shall report the following information: Contextual information necessary to understand the data and how the data has been compiled. Disclosure 306-4 ¶ 1(e) {procedure}The reporting organization shall report the following information: Contextual information necessary to understand the data and how the data has been compiled. Disclosure 306-5 ¶ 1(e)] | Leadership and high level objectives | Preventive | |
| Use secure communication protocols for telecommunications. CC ID 16458 | Leadership and high level objectives | Preventive | |
| Analyze the flow of information to ensure it is being received by the correct processes. CC ID 12860 | Leadership and high level objectives | Preventive | |
| Establish, implement, and maintain an internal reporting program. CC ID 12409 | Leadership and high level objectives | Preventive | |
| Include transactions and events as a part of internal reporting. CC ID 12413 | Leadership and high level objectives | Preventive | |
| Identify the material topics required to be reported on. CC ID 15654 | Leadership and high level objectives | Preventive | |
Communicate | KEY: Primary Verb Primary Noun Secondary Verb Secondary Noun Limiting Term | |||
| Mandated - bold Implied - italic Implementation - regular | IMPACT ZONE | CLASS | |
|---|---|---|---|
| Include disseminating and communicating events surrounding instances of desirable conduct and undesirable conduct in the communication protocols. CC ID 12824 | Leadership and high level objectives | Preventive | |
| Identify alternative measures for collecting stakeholder input, as necessary. CC ID 15672 | Leadership and high level objectives | Preventive | |
| Include disseminating and communicating conditions surrounding instances of desirable conduct and undesirable conduct in the communication protocols. CC ID 12804 | Leadership and high level objectives | Preventive | |
| Include disseminating and communicating desirable conduct in the communication protocols. CC ID 12803 | Leadership and high level objectives | Preventive | |
| Include disseminating and communicating undesirable conduct in communication protocols. CC ID 12802 | Leadership and high level objectives | Preventive | |
| Disseminate and communicate internal controls with supply chain members. CC ID 12416 | Leadership and high level objectives | Preventive | |
| Disseminate and communicate management's choices for managing the organization as a part of internal reporting. CC ID 12412 | Leadership and high level objectives | Preventive | |
| Establish, implement, and maintain an external reporting program. CC ID 12876 | Leadership and high level objectives | Preventive | |
| Provide identifying information about the organization to the responsible party. CC ID 16715 | Leadership and high level objectives | Preventive | |
| Prioritize material topics used in reporting. CC ID 15678 | Leadership and high level objectives | Preventive | |
| Include time requirements in the external reporting program. CC ID 16566 | Leadership and high level objectives | Preventive | |
| Include reporting to governing bodies in the external reporting plan. CC ID 12923 | Leadership and high level objectives | Preventive | |
| Submit confidential treatment applications to interested personnel and affected parties. CC ID 16592 | Leadership and high level objectives | Preventive | |
Establish/Maintain Documentation | KEY: Primary Verb Primary Noun Secondary Verb Secondary Noun Limiting Term | |||
| Mandated - bold Implied - italic Implementation - regular | IMPACT ZONE | CLASS | |
|---|---|---|---|
| Establish, implement, and maintain communication protocols. CC ID 12245 | Leadership and high level objectives | Preventive | |
| Align the information being disseminated and communicated with the communication requirements according to the organization's communication protocol. CC ID 12419 | Leadership and high level objectives | Preventive | |
| Include external requirements in the organization's communication protocol. CC ID 12418 | Leadership and high level objectives | Preventive | |
| Include input from interested personnel and affected parties as a part of the organization’s communication protocol. CC ID 12417 | Leadership and high level objectives | Preventive | |
| Document the findings from surveys. CC ID 16309 | Leadership and high level objectives | Preventive | |
| Establish, implement, and maintain warning procedures that follow the organization's communication protocol. CC ID 12407 | Leadership and high level objectives | Preventive | |
| Establish, implement, and maintain alert procedures that follow the organization's communication protocol. CC ID 12406 | Leadership and high level objectives | Preventive | |
| Enforce a precision level for non-financial reporting based on user need and appropriate supply chain criteria. CC ID 12399 | Leadership and high level objectives | Preventive | |
| Define the thresholds for escalation in the internal reporting program. CC ID 14332 | Leadership and high level objectives | Preventive | |
| Define the thresholds for reporting in the internal reporting program. CC ID 14331 | Leadership and high level objectives | Preventive | |
| Define the thresholds for reporting in the external reporting program. CC ID 15679 | Leadership and high level objectives | Preventive | |
| Include information about the organizational culture in the external reporting program. CC ID 15610 | Leadership and high level objectives | Preventive | |
| Include the reasons for objections to public disclosure in confidential treatment applications. CC ID 16594 | Leadership and high level objectives | Preventive | |
| Include contact information for the interested personnel and affected parties the report was filed with in the confidential treatment application. CC ID 16595 | Leadership and high level objectives | Preventive | |
| Include the information that was omitted in the confidential treatment application. CC ID 16593 | Leadership and high level objectives | Preventive | |
| Establish, implement, and maintain a disclosure report. CC ID 15521 | Audits and risk management | Preventive | |
| Include metrics in the disclosure report. CC ID 15916 | Audits and risk management | Preventive | |
| Include waste management metrics in the disclosure report. CC ID 15925 | Audits and risk management | Preventive | |
| Include the total weight of hazardous waste directed to disposal in the disclosure report. CC ID 15774 [The reporting organization shall report the following information: Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Disclosure 306-5 ¶ 1(b)] | Audits and risk management | Preventive | |
| Include the total weight of waste generated in the disclosure report. CC ID 15778 [The reporting organization shall report the following information: Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste. Disclosure 306-3 ¶ 1(a)] | Audits and risk management | Preventive | |
| Include a breakdown of hazardous waste directed to disposal in the disclosure report. CC ID 15781 [The reporting organization shall report the following information: Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Incineration (with energy recovery); Disclosure 306-5 ¶ 1(b)(i) The reporting organization shall report the following information: Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Other disposal operations. Disclosure 306-5 ¶ 1(b)(iv) The reporting organization shall report the following information: Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Landfilling; Disclosure 306-5 ¶ 1(b)(iii) {exclude}The reporting organization shall report the following information: Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Incineration (without energy recovery); Disclosure 306-5 ¶ 1(b)(ii)] | Audits and risk management | Preventive | |
| Include a breakdown of waste generated in the disclosure report. CC ID 15775 [The reporting organization shall report the following information: Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste. Disclosure 306-3 ¶ 1(a)] | Audits and risk management | Preventive | |
| Include the total weight of non-hazardous waste directed to disposal in the disclosure report. CC ID 15772 [The reporting organization shall report the following information: Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Disclosure 306-5 ¶ 1(c)] | Audits and risk management | Preventive | |
| Include a breakdown of non-hazardous waste directed to disposal in the disclosure report. CC ID 15780 [The reporting organization shall report the following information: Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Incineration (with energy recovery); Disclosure 306-5 ¶ 1(c)(i) The reporting organization shall report the following information: Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Other disposal operations. Disclosure 306-5 ¶ 1(c)(iv) The reporting organization shall report the following information: Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Landfilling; Disclosure 306-5 ¶ 1(c)(iii) {exclude}The reporting organization shall report the following information: Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Incineration (without energy recovery); Disclosure 306-5 ¶ 1(c)(ii)] | Audits and risk management | Preventive | |
| Include the total weight of non-hazardous waste diverted from disposal in the disclosure report. CC ID 15770 [The reporting organization shall report the following information: Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Disclosure 306-4 ¶ 1(c)] | Audits and risk management | Preventive | |
| Include a breakdown of non-hazardous waste diverted from disposal in the disclosure report. CC ID 15771 [The reporting organization shall report the following information: Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Preparation for reuse; Disclosure 306-4 ¶ 1(c)(i) The reporting organization shall report the following information: Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Recycling; Disclosure 306-4 ¶ 1(c)(ii) The reporting organization shall report the following information: Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Other recovery operations. Disclosure 306-4 ¶ 1(c)(iii)] | Audits and risk management | Preventive | |
| Include the total weight of waste diverted from disposal in the disclosure report. CC ID 15766 [The reporting organization shall report the following information: Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste. Disclosure 306-4 ¶ 1(a)] | Audits and risk management | Preventive | |
| Include a breakdown of waste diverted from disposal the disclosure report. CC ID 15767 [The reporting organization shall report the following information: Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste. Disclosure 306-4 ¶ 1(a) {onsite process}The reporting organization shall report the following information: For each recovery operation listed in Disclosures 306-4-b and 306-4-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste diverted from disposal: onsite; Disclosure 306-4 ¶ 1(d)(i) {offsite process}The reporting organization shall report the following information: For each recovery operation listed in Disclosures 306-4-b and 306-4-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste diverted from disposal: offsite. Disclosure 306-4 ¶ 1(d)(ii)] | Audits and risk management | Preventive | |
| Include the total weight of hazardous waste diverted from disposal in the disclosure report. CC ID 15768 [The reporting organization shall report the following information: Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Disclosure 306-4 ¶ 1(b)] | Audits and risk management | Preventive | |
| Include a breakdown of hazardous waste diverted from disposal in the disclosure report. CC ID 15769 [The reporting organization shall report the following information: Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Preparation for reuse; Disclosure 306-4 ¶ 1(b)(i) The reporting organization shall report the following information: Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Recycling; Disclosure 306-4 ¶ 1(b)(ii) The reporting organization shall report the following information: Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Other recovery operations. Disclosure 306-4 ¶ 1(b)(iii)] | Audits and risk management | Preventive | |
| Include the total weight of waste directed to disposal in the disclosure report. CC ID 15777 [The reporting organization shall report the following information: Total weight of waste directed to disposal in metric tons, and a breakdown of this total by composition of the waste. Disclosure 306-5 ¶ 1(a)] | Audits and risk management | Preventive | |
| Include a breakdown of waste directed to disposal in the disclosure report. CC ID 15776 [The reporting organization shall report the following information: Total weight of waste directed to disposal in metric tons, and a breakdown of this total by composition of the waste. Disclosure 306-5 ¶ 1(a) {offsite process}The reporting organization shall report the following information: For each disposal operation listed in Disclosures 306-5-b and 306-5-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste directed to disposal: offsite. Disclosure 306-5 ¶ 1(d)(ii) {onsite process}The reporting organization shall report the following information: For each disposal operation listed in Disclosures 306-5-b and 306-5-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste directed to disposal: onsite; Disclosure 306-5 ¶ 1(d)(i)] | Audits and risk management | Preventive | |
| Include how material topics are managed in the disclosure report. CC ID 15657 | Audits and risk management | Preventive | |
| Include disclosures for each material topic in the disclosure report. CC ID 15658 | Audits and risk management | Preventive | |
| Include a description of how the organization manages waste in the disclosure report. CC ID 15765 [The reporting organization shall report how it manages waste using Disclosure 3-3 in GRI 3: Material Topics 2021. § 1. 1.1] | Audits and risk management | Preventive | |
| Include the material of spills in the disclosure report. CC ID 15968 | Audits and risk management | Preventive | |
| Include the location of spills in the disclosure report. CC ID 15964 | Audits and risk management | Preventive | |
| Include business activities that negatively impact the target environment in the disclosure report. CC ID 15683 [The reporting organization shall report the following information: For the organization's significant actual and potential waste-related impacts, a description of: the inputs, activities, and outputs that lead or could lead to these impacts; Disclosure 306-1 ¶ 1(a)(i) {upstream process}{downstream process}The reporting organization shall report the following information: For the organization's significant actual and potential waste-related impacts, a description of: whether these impacts relate to waste generated in the organization's own activities or to waste generated upstream or downstream in its value chain. Disclosure 306-1 ¶ 1(a)(ii)] | Audits and risk management | Preventive | |
| Include the metrics used to track how material topics and related impacts are managed in the disclosure report. CC ID 15686 [{stipulated amount}When compiling the information specified in Disclosure 306-3-a, the reporting organization shall: use 1000 kilograms as the measure for a metric ton. Disclosure 306-3 ¶ 2 2.1.2 {stipulated amount}When compiling the information specified in Disclosure 306-4, the reporting organization shall: use 1000 kilograms as the measure for a metric ton. Disclosure 306-4 ¶ 2 2.2.2 {stipulated amount}When compiling the information specified in Disclosure 306-5, the reporting organization shall: use 1000 kilograms as the measure for a metric ton. Disclosure 306-5 ¶ 2 2.4.2] | Audits and risk management | Preventive | |
| Include how the impacts related to material topics are managed in the disclosure report. CC ID 15685 [{upstream process}{downstream process}The reporting organization shall report the following information: Actions, including circularity measures, taken to prevent waste generation in the organization's own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated. Disclosure 306-2 ¶ 1(a)] | Audits and risk management | Preventive | |
| Include preventive actions in the disclosure report. CC ID 15796 [{upstream process}{downstream process}The reporting organization shall report the following information: Actions, including circularity measures, taken to prevent waste generation in the organization's own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated. Disclosure 306-2 ¶ 1(a)] | Audits and risk management | Preventive | |
| Include the processes used to collect and monitor in scope information in the disclosure report. CC ID 15779 [The reporting organization shall report the following information: The processes used to collect and monitor waste-related data. Disclosure 306-2 ¶ 1(c)] | Audits and risk management | Preventive | |
| Refrain from including out of scope information in the disclosure report. CC ID 15793 [When compiling the information specified in Disclosure 306-3-a, the reporting organization shall: exclude effluent, unless required by national legislation to be reported under total waste; Disclosure 306-3 ¶ 2 2.1.1 When compiling the information specified in Disclosure 306-4, the reporting organization shall: exclude effluent, unless required by national legislation to be reported under total waste; Disclosure 306-4 ¶ 2 2.2.1 When compiling the information specified in Disclosure 306-5, the reporting organization shall: exclude effluent, unless required by national legislation to be reported under total waste; Disclosure 306-5 ¶ 2 2.4.1] | Audits and risk management | Preventive | |
| Include the processes used to assess third party compliance in the disclosure report. CC ID 15773 [{contractual obligation}The reporting organization shall report the following information: If the waste generated by the organization in its own activities is managed by a third party, a description of the processes used to determine whether the third party manages the waste in line with contractual or legislative obligations. Disclosure 306-2 ¶ 1(b)] | Audits and risk management | Preventive | |
IT Impact Zone | KEY: Primary Verb Primary Noun Secondary Verb Secondary Noun Limiting Term | |||
| Mandated - bold Implied - italic Implementation - regular | IMPACT ZONE | CLASS | |
|---|---|---|---|
| Leadership and high level objectives CC ID 00597 | Leadership and high level objectives | IT Impact Zone | |
| Audits and risk management CC ID 00677 | Audits and risk management | IT Impact Zone | |
Investigate | KEY: Primary Verb Primary Noun Secondary Verb Secondary Noun Limiting Term | |||
| Mandated - bold Implied - italic Implementation - regular | IMPACT ZONE | CLASS | |
|---|---|---|---|
| Check the list of material topics for completeness. CC ID 15692 | Leadership and high level objectives | Preventive | |
Monitor and Evaluate Occurrences | KEY: Primary Verb Primary Noun Secondary Verb Secondary Noun Limiting Term | |||
| Mandated - bold Implied - italic Implementation - regular | IMPACT ZONE | CLASS | |
|---|---|---|---|
| Include the capturing and alerting of compliance violations in the notification system. CC ID 12962 | Leadership and high level objectives | Preventive | |
| Include the capturing and alerting of unethical conduct in the notification system. CC ID 12932 | Leadership and high level objectives | Preventive | |
| Include the capturing and alerting of performance variances in the notification system. CC ID 12929 | Leadership and high level objectives | Preventive | |
| Include the capturing and alerting of weaknesses in the notification system. CC ID 12928 | Leadership and high level objectives | Preventive | |
| Include the capturing and alerting of account activity in the notification system. CC ID 15314 | Leadership and high level objectives | Preventive | |
Process or Activity | KEY: Primary Verb Primary Noun Secondary Verb Secondary Noun Limiting Term | |||
| Mandated - bold Implied - italic Implementation - regular | IMPACT ZONE | CLASS | |
|---|---|---|---|
| Assess the effectiveness of the communication methods used in the communication protocol. CC ID 12691 | Leadership and high level objectives | Detective | |
| Establish, implement, and maintain a corrective action plan to address barriers to stakeholder engagement. CC ID 15677 | Leadership and high level objectives | Preventive | |
| Identify barriers to stakeholder engagement. CC ID 15676 | Leadership and high level objectives | Preventive | |
| Include methods to obtain information from interested personnel and affected parties about performance variances in the communication protocol. CC ID 12856 | Leadership and high level objectives | Preventive | |
| Route notifications, as necessary. CC ID 12832 | Leadership and high level objectives | Preventive | |
| Substantiate notifications, as necessary. CC ID 12831 | Leadership and high level objectives | Preventive | |
| Prioritize notifications, as necessary. CC ID 12830 | Leadership and high level objectives | Preventive | |
| Establish and maintain the organization's survey method. CC ID 12869 | Leadership and high level objectives | Preventive | |
| Provide a consolidated view of information in the organization's survey method. CC ID 12894 | Leadership and high level objectives | Preventive | |
| Review and approve the material topics, as necessary. CC ID 15670 | Leadership and high level objectives | Preventive | |
Common Controls andThere are three types of Common Control classifications; corrective, detective, and preventive. Common Controls at the top level have the default assignment of Impact Zone.
Detective | KEY: Primary Verb Primary Noun Secondary Verb Secondary Noun Limiting Term | |||
| Mandated - bold Implied - italic Implementation - regular | IMPACT ZONE | TYPE | |
|---|---|---|---|
| Assess the effectiveness of the communication methods used in the communication protocol. CC ID 12691 | Leadership and high level objectives | Process or Activity | |
IT Impact Zone | KEY: Primary Verb Primary Noun Secondary Verb Secondary Noun Limiting Term | |||
| Mandated - bold Implied - italic Implementation - regular | IMPACT ZONE | TYPE | |
|---|---|---|---|
| Leadership and high level objectives CC ID 00597 | Leadership and high level objectives | IT Impact Zone | |
| Audits and risk management CC ID 00677 | Audits and risk management | IT Impact Zone | |
Preventive | KEY: Primary Verb Primary Noun Secondary Verb Secondary Noun Limiting Term | |||
| Mandated - bold Implied - italic Implementation - regular | IMPACT ZONE | TYPE | |
|---|---|---|---|
| Establish, implement, and maintain a reporting methodology program. CC ID 02072 [{procedure}The reporting organization shall report the following information: Contextual information necessary to understand the data and how the data has been compiled. Disclosure 306-3 ¶ 1(b) {procedure}The reporting organization shall report the following information: Contextual information necessary to understand the data and how the data has been compiled. Disclosure 306-4 ¶ 1(e) {procedure}The reporting organization shall report the following information: Contextual information necessary to understand the data and how the data has been compiled. Disclosure 306-5 ¶ 1(e)] | Leadership and high level objectives | Business Processes | |
| Establish, implement, and maintain communication protocols. CC ID 12245 | Leadership and high level objectives | Establish/Maintain Documentation | |
| Use secure communication protocols for telecommunications. CC ID 16458 | Leadership and high level objectives | Business Processes | |
| Align the information being disseminated and communicated with the communication requirements according to the organization's communication protocol. CC ID 12419 | Leadership and high level objectives | Establish/Maintain Documentation | |
| Include external requirements in the organization's communication protocol. CC ID 12418 | Leadership and high level objectives | Establish/Maintain Documentation | |
| Include disseminating and communicating events surrounding instances of desirable conduct and undesirable conduct in the communication protocols. CC ID 12824 | Leadership and high level objectives | Communicate | |
| Include input from interested personnel and affected parties as a part of the organization’s communication protocol. CC ID 12417 | Leadership and high level objectives | Establish/Maintain Documentation | |
| Establish, implement, and maintain a corrective action plan to address barriers to stakeholder engagement. CC ID 15677 | Leadership and high level objectives | Process or Activity | |
| Identify barriers to stakeholder engagement. CC ID 15676 | Leadership and high level objectives | Process or Activity | |
| Identify alternative measures for collecting stakeholder input, as necessary. CC ID 15672 | Leadership and high level objectives | Communicate | |
| Include disseminating and communicating conditions surrounding instances of desirable conduct and undesirable conduct in the communication protocols. CC ID 12804 | Leadership and high level objectives | Communicate | |
| Include methods to obtain information from interested personnel and affected parties about performance variances in the communication protocol. CC ID 12856 | Leadership and high level objectives | Process or Activity | |
| Include disseminating and communicating desirable conduct in the communication protocols. CC ID 12803 | Leadership and high level objectives | Communicate | |
| Include disseminating and communicating undesirable conduct in communication protocols. CC ID 12802 | Leadership and high level objectives | Communicate | |
| Route notifications, as necessary. CC ID 12832 | Leadership and high level objectives | Process or Activity | |
| Substantiate notifications, as necessary. CC ID 12831 | Leadership and high level objectives | Process or Activity | |
| Analyze the flow of information to ensure it is being received by the correct processes. CC ID 12860 | Leadership and high level objectives | Business Processes | |
| Prioritize notifications, as necessary. CC ID 12830 | Leadership and high level objectives | Process or Activity | |
| Report to management and stakeholders on the findings and information gathered from all types of inquiries. CC ID 12797 | Leadership and high level objectives | Actionable Reports or Measurements | |
| Disseminate and communicate internal controls with supply chain members. CC ID 12416 | Leadership and high level objectives | Communicate | |
| Establish and maintain the organization's survey method. CC ID 12869 | Leadership and high level objectives | Process or Activity | |
| Document the findings from surveys. CC ID 16309 | Leadership and high level objectives | Establish/Maintain Documentation | |
| Provide a consolidated view of information in the organization's survey method. CC ID 12894 | Leadership and high level objectives | Process or Activity | |
| Establish, implement, and maintain warning procedures that follow the organization's communication protocol. CC ID 12407 | Leadership and high level objectives | Establish/Maintain Documentation | |
| Establish, implement, and maintain alert procedures that follow the organization's communication protocol. CC ID 12406 | Leadership and high level objectives | Establish/Maintain Documentation | |
| Include the capturing and alerting of compliance violations in the notification system. CC ID 12962 | Leadership and high level objectives | Monitor and Evaluate Occurrences | |
| Include the capturing and alerting of unethical conduct in the notification system. CC ID 12932 | Leadership and high level objectives | Monitor and Evaluate Occurrences | |
| Include the capturing and alerting of performance variances in the notification system. CC ID 12929 | Leadership and high level objectives | Monitor and Evaluate Occurrences | |
| Include the capturing and alerting of weaknesses in the notification system. CC ID 12928 | Leadership and high level objectives | Monitor and Evaluate Occurrences | |
| Include the capturing and alerting of account activity in the notification system. CC ID 15314 | Leadership and high level objectives | Monitor and Evaluate Occurrences | |
| Establish, implement, and maintain an internal reporting program. CC ID 12409 | Leadership and high level objectives | Business Processes | |
| Include transactions and events as a part of internal reporting. CC ID 12413 | Leadership and high level objectives | Business Processes | |
| Disseminate and communicate management's choices for managing the organization as a part of internal reporting. CC ID 12412 | Leadership and high level objectives | Communicate | |
| Enforce a precision level for non-financial reporting based on user need and appropriate supply chain criteria. CC ID 12399 | Leadership and high level objectives | Establish/Maintain Documentation | |
| Define the thresholds for escalation in the internal reporting program. CC ID 14332 | Leadership and high level objectives | Establish/Maintain Documentation | |
| Define the thresholds for reporting in the internal reporting program. CC ID 14331 | Leadership and high level objectives | Establish/Maintain Documentation | |
| Establish, implement, and maintain an external reporting program. CC ID 12876 | Leadership and high level objectives | Communicate | |
| Provide identifying information about the organization to the responsible party. CC ID 16715 | Leadership and high level objectives | Communicate | |
| Identify the material topics required to be reported on. CC ID 15654 | Leadership and high level objectives | Business Processes | |
| Check the list of material topics for completeness. CC ID 15692 | Leadership and high level objectives | Investigate | |
| Prioritize material topics used in reporting. CC ID 15678 | Leadership and high level objectives | Communicate | |
| Review and approve the material topics, as necessary. CC ID 15670 | Leadership and high level objectives | Process or Activity | |
| Define the thresholds for reporting in the external reporting program. CC ID 15679 | Leadership and high level objectives | Establish/Maintain Documentation | |
| Include time requirements in the external reporting program. CC ID 16566 | Leadership and high level objectives | Communicate | |
| Include information about the organizational culture in the external reporting program. CC ID 15610 | Leadership and high level objectives | Establish/Maintain Documentation | |
| Include reporting to governing bodies in the external reporting plan. CC ID 12923 | Leadership and high level objectives | Communicate | |
| Submit confidential treatment applications to interested personnel and affected parties. CC ID 16592 | Leadership and high level objectives | Communicate | |
| Include the reasons for objections to public disclosure in confidential treatment applications. CC ID 16594 | Leadership and high level objectives | Establish/Maintain Documentation | |
| Include contact information for the interested personnel and affected parties the report was filed with in the confidential treatment application. CC ID 16595 | Leadership and high level objectives | Establish/Maintain Documentation | |
| Include the information that was omitted in the confidential treatment application. CC ID 16593 | Leadership and high level objectives | Establish/Maintain Documentation | |
| Establish, implement, and maintain a disclosure report. CC ID 15521 | Audits and risk management | Establish/Maintain Documentation | |
| Include metrics in the disclosure report. CC ID 15916 | Audits and risk management | Establish/Maintain Documentation | |
| Include waste management metrics in the disclosure report. CC ID 15925 | Audits and risk management | Establish/Maintain Documentation | |
| Include the total weight of hazardous waste directed to disposal in the disclosure report. CC ID 15774 [The reporting organization shall report the following information: Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Disclosure 306-5 ¶ 1(b)] | Audits and risk management | Establish/Maintain Documentation | |
| Include the total weight of waste generated in the disclosure report. CC ID 15778 [The reporting organization shall report the following information: Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste. Disclosure 306-3 ¶ 1(a)] | Audits and risk management | Establish/Maintain Documentation | |
| Include a breakdown of waste generated in the disclosure report. CC ID 15775 [The reporting organization shall report the following information: Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste. Disclosure 306-3 ¶ 1(a)] | Audits and risk management | Establish/Maintain Documentation | |
| Include a breakdown of hazardous waste directed to disposal in the disclosure report. CC ID 15781 [The reporting organization shall report the following information: Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Incineration (with energy recovery); Disclosure 306-5 ¶ 1(b)(i) The reporting organization shall report the following information: Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Other disposal operations. Disclosure 306-5 ¶ 1(b)(iv) The reporting organization shall report the following information: Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Landfilling; Disclosure 306-5 ¶ 1(b)(iii) {exclude}The reporting organization shall report the following information: Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Incineration (without energy recovery); Disclosure 306-5 ¶ 1(b)(ii)] | Audits and risk management | Establish/Maintain Documentation | |
| Include the total weight of non-hazardous waste directed to disposal in the disclosure report. CC ID 15772 [The reporting organization shall report the following information: Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Disclosure 306-5 ¶ 1(c)] | Audits and risk management | Establish/Maintain Documentation | |
| Include a breakdown of non-hazardous waste directed to disposal in the disclosure report. CC ID 15780 [The reporting organization shall report the following information: Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Incineration (with energy recovery); Disclosure 306-5 ¶ 1(c)(i) The reporting organization shall report the following information: Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Other disposal operations. Disclosure 306-5 ¶ 1(c)(iv) The reporting organization shall report the following information: Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Landfilling; Disclosure 306-5 ¶ 1(c)(iii) {exclude}The reporting organization shall report the following information: Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Incineration (without energy recovery); Disclosure 306-5 ¶ 1(c)(ii)] | Audits and risk management | Establish/Maintain Documentation | |
| Include the total weight of non-hazardous waste diverted from disposal in the disclosure report. CC ID 15770 [The reporting organization shall report the following information: Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Disclosure 306-4 ¶ 1(c)] | Audits and risk management | Establish/Maintain Documentation | |
| Include a breakdown of non-hazardous waste diverted from disposal in the disclosure report. CC ID 15771 [The reporting organization shall report the following information: Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Preparation for reuse; Disclosure 306-4 ¶ 1(c)(i) The reporting organization shall report the following information: Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Recycling; Disclosure 306-4 ¶ 1(c)(ii) The reporting organization shall report the following information: Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Other recovery operations. Disclosure 306-4 ¶ 1(c)(iii)] | Audits and risk management | Establish/Maintain Documentation | |
| Include the total weight of waste diverted from disposal in the disclosure report. CC ID 15766 [The reporting organization shall report the following information: Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste. Disclosure 306-4 ¶ 1(a)] | Audits and risk management | Establish/Maintain Documentation | |
| Include a breakdown of waste diverted from disposal the disclosure report. CC ID 15767 [The reporting organization shall report the following information: Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste. Disclosure 306-4 ¶ 1(a) {onsite process}The reporting organization shall report the following information: For each recovery operation listed in Disclosures 306-4-b and 306-4-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste diverted from disposal: onsite; Disclosure 306-4 ¶ 1(d)(i) {offsite process}The reporting organization shall report the following information: For each recovery operation listed in Disclosures 306-4-b and 306-4-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste diverted from disposal: offsite. Disclosure 306-4 ¶ 1(d)(ii)] | Audits and risk management | Establish/Maintain Documentation | |
| Include the total weight of hazardous waste diverted from disposal in the disclosure report. CC ID 15768 [The reporting organization shall report the following information: Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Disclosure 306-4 ¶ 1(b)] | Audits and risk management | Establish/Maintain Documentation | |
| Include a breakdown of hazardous waste diverted from disposal in the disclosure report. CC ID 15769 [The reporting organization shall report the following information: Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Preparation for reuse; Disclosure 306-4 ¶ 1(b)(i) The reporting organization shall report the following information: Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Recycling; Disclosure 306-4 ¶ 1(b)(ii) The reporting organization shall report the following information: Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Other recovery operations. Disclosure 306-4 ¶ 1(b)(iii)] | Audits and risk management | Establish/Maintain Documentation | |
| Include the total weight of waste directed to disposal in the disclosure report. CC ID 15777 [The reporting organization shall report the following information: Total weight of waste directed to disposal in metric tons, and a breakdown of this total by composition of the waste. Disclosure 306-5 ¶ 1(a)] | Audits and risk management | Establish/Maintain Documentation | |
| Include a breakdown of waste directed to disposal in the disclosure report. CC ID 15776 [The reporting organization shall report the following information: Total weight of waste directed to disposal in metric tons, and a breakdown of this total by composition of the waste. Disclosure 306-5 ¶ 1(a) {offsite process}The reporting organization shall report the following information: For each disposal operation listed in Disclosures 306-5-b and 306-5-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste directed to disposal: offsite. Disclosure 306-5 ¶ 1(d)(ii) {onsite process}The reporting organization shall report the following information: For each disposal operation listed in Disclosures 306-5-b and 306-5-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste directed to disposal: onsite; Disclosure 306-5 ¶ 1(d)(i)] | Audits and risk management | Establish/Maintain Documentation | |
| Include how material topics are managed in the disclosure report. CC ID 15657 | Audits and risk management | Establish/Maintain Documentation | |
| Include disclosures for each material topic in the disclosure report. CC ID 15658 | Audits and risk management | Establish/Maintain Documentation | |
| Include a description of how the organization manages waste in the disclosure report. CC ID 15765 [The reporting organization shall report how it manages waste using Disclosure 3-3 in GRI 3: Material Topics 2021. § 1. 1.1] | Audits and risk management | Establish/Maintain Documentation | |
| Include the material of spills in the disclosure report. CC ID 15968 | Audits and risk management | Establish/Maintain Documentation | |
| Include the location of spills in the disclosure report. CC ID 15964 | Audits and risk management | Establish/Maintain Documentation | |
| Include business activities that negatively impact the target environment in the disclosure report. CC ID 15683 [The reporting organization shall report the following information: For the organization's significant actual and potential waste-related impacts, a description of: the inputs, activities, and outputs that lead or could lead to these impacts; Disclosure 306-1 ¶ 1(a)(i) {upstream process}{downstream process}The reporting organization shall report the following information: For the organization's significant actual and potential waste-related impacts, a description of: whether these impacts relate to waste generated in the organization's own activities or to waste generated upstream or downstream in its value chain. Disclosure 306-1 ¶ 1(a)(ii)] | Audits and risk management | Establish/Maintain Documentation | |
| Include the metrics used to track how material topics and related impacts are managed in the disclosure report. CC ID 15686 [{stipulated amount}When compiling the information specified in Disclosure 306-3-a, the reporting organization shall: use 1000 kilograms as the measure for a metric ton. Disclosure 306-3 ¶ 2 2.1.2 {stipulated amount}When compiling the information specified in Disclosure 306-4, the reporting organization shall: use 1000 kilograms as the measure for a metric ton. Disclosure 306-4 ¶ 2 2.2.2 {stipulated amount}When compiling the information specified in Disclosure 306-5, the reporting organization shall: use 1000 kilograms as the measure for a metric ton. Disclosure 306-5 ¶ 2 2.4.2] | Audits and risk management | Establish/Maintain Documentation | |
| Include how the impacts related to material topics are managed in the disclosure report. CC ID 15685 [{upstream process}{downstream process}The reporting organization shall report the following information: Actions, including circularity measures, taken to prevent waste generation in the organization's own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated. Disclosure 306-2 ¶ 1(a)] | Audits and risk management | Establish/Maintain Documentation | |
| Include preventive actions in the disclosure report. CC ID 15796 [{upstream process}{downstream process}The reporting organization shall report the following information: Actions, including circularity measures, taken to prevent waste generation in the organization's own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated. Disclosure 306-2 ¶ 1(a)] | Audits and risk management | Establish/Maintain Documentation | |
| Include the processes used to collect and monitor in scope information in the disclosure report. CC ID 15779 [The reporting organization shall report the following information: The processes used to collect and monitor waste-related data. Disclosure 306-2 ¶ 1(c)] | Audits and risk management | Establish/Maintain Documentation | |
| Refrain from including out of scope information in the disclosure report. CC ID 15793 [When compiling the information specified in Disclosure 306-3-a, the reporting organization shall: exclude effluent, unless required by national legislation to be reported under total waste; Disclosure 306-3 ¶ 2 2.1.1 When compiling the information specified in Disclosure 306-4, the reporting organization shall: exclude effluent, unless required by national legislation to be reported under total waste; Disclosure 306-4 ¶ 2 2.2.1 When compiling the information specified in Disclosure 306-5, the reporting organization shall: exclude effluent, unless required by national legislation to be reported under total waste; Disclosure 306-5 ¶ 2 2.4.1] | Audits and risk management | Establish/Maintain Documentation | |
| Include the processes used to assess third party compliance in the disclosure report. CC ID 15773 [{contractual obligation}The reporting organization shall report the following information: If the waste generated by the organization in its own activities is managed by a third party, a description of the processes used to determine whether the third party manages the waste in line with contractual or legislative obligations. Disclosure 306-2 ¶ 1(b)] | Audits and risk management | Establish/Maintain Documentation | |