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MetricPollution systems, incidents and financial effects

Significant spills

Measurement answer

What this metric measures

Recorded significant spill incidents during the reporting period, combining a deduplicated period summary with per-spill location, released volume, named material, measurement basis, financial-statement status and impact context.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Reporting-period incident flow with occurrence and discovery dates
Aggregation
Deduplicate incidents; combine only compatible materials and units; never add summary and detail rows
Pillar
Environmental
Topic
Pollution systems, incidents and financial effects
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Accidental hazardous-substance releases classified as recorded significant spills under the declared current GRI-compatible policy. Planned releases, routine permitted emissions and unrelated deposits are excluded.

Cross-library identity

Library mappings and variants

These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    GRI Standards

    GRI 306-3
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Component Of
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 306-3, paragraph c; taxonomy entry point dated 23 June 2025
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    GRI 306-3
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Component Of
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 306-3, paragraph a; taxonomy entry point dated 23 June 2025
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    GRI 306-3
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Component Of
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 306-3, paragraph a; taxonomy entry point dated 23 June 2025
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    Source evidence
    Publisher
    Global Reporting Initiative
    Edition
    2025 consolidated set; GRI 306 spill content current on 15 August 2026
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    GRI 306 status notice, Disclosure 306-3, and glossary, PDF pages 759, 764, and 767
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Reporting-period incident flow with occurrence and discovery dates

Unit meaning: This metric is reported as a structured table; each field carries the unit stated in the table fields below.

Table fields and units

  • Row type (period summary or one spill detail) and unique spill identifier
  • Recorded significant spills (count of unique incidents under the declared deduplication rule)
  • Released volume (litres or cubic metres of the named material; 1 m³ = 1,000 L)
  • Optional released mass (kilograms or metric tonnes of the named material; 1 t = 1,000 kg)
  • Measurement or estimation basis and density conversion source, if used
  • Location, affected media, dates, financial-statement status and impact context

Published dimensions

  • Spill summary or incident detail, material, unit, location and impact context

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 15 August 2026

    Consolidated Set of the GRI Standards 2025

    Publisher
    Global Reporting Initiative
    Edition
    2025 consolidated set; GRI 306 spill content current on 15 August 2026
    Locator
    GRI 306 status notice, Disclosure 306-3, and glossary, PDF pages 759, 764, and 767

    Supports: Official publisher reference linked specifically to the Sustopedia metric “Significant spills”; interpret it with the source-edition basis and limitations shown on this page.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: GRI 306: Effluents and Waste 2016 spill content remains current in the 2025 consolidated set; the Critical Incidents replacement is exposure-draft status with May 2027 approval planned; adopted-pending ESRS accident content is non-equivalent compatibility context.

  • Name the row type, spill identifier, significance and recording policy, and financial-statement status.
  • Name the material category and substance, released quantity, full unit name and measurement or estimation basis.
  • State any mass-to-volume density source and conversion method; never mix mass and volume without it.
  • Name site, location, jurisdiction, affected media, occurrence, discovery and reporting dates.
  • State reporting entity, operational-control status, source edition, reporting period and impact context.
  • Count each incident once and never add period-summary values to their detail rows.
  • Keep released volume gross; do not subtract recovered or remediated material.

Record-specific limitations

  • Significance and recording thresholds vary by reporting entity and jurisdiction.
  • Released volume does not establish toxicity, persistence, affected area, duration, harm, cleanup success, liability or financial effect.
  • Missing incident detail can reflect the financial-statement disclosure trigger and must not be represented as zero impact.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.