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MetricCircular materials and waste

Waste generated by own operations

Measurement answer

What this metric measures

Waste generated by own operations is the total mass of substances or objects that the reporting organization discards, intends to discard or is required to discard during the reporting period. It is reported in tonnes, with classification and measurement assumptions stated.

Specification

Metric specification

Result format
Single value
Unit
Metric tonnes (t), where 1 t = 1,000 kg
Reporting basis
Reporting period
Aggregation
Sum with route reconciliation
Pillar
Environmental
Topic
Circular materials and waste
Controlled domain
Materials, circularity and waste
Entity type
Metric

Reporting boundary

Waste generated within the reporting organization's own operations during the reporting period; excludes products and material outflows not classified as waste. Hazardous, non-hazardous and radioactive amounts are identified where applicable.

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

    European Sustainability Reporting Standards

    Source evidence
    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025, document version 001.001
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Annex I, ESRS E5-5, paragraphs 33 to 40; application requirements AR 29 to AR 33; Annex II glossary definition of waste
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    ESRS E5
    Publisher
    EFRAG
    Edition
    Taxonomy entry point dated 22 December 2023; package published 30 August 2024
    Requirement
    Not Specified
    Relationship
    Method Variant
    Mapping outcome
    Cross Library Link
    Source locator
    ESRS E5; E5-5; paragraph 37; datapoint E5-5_07; taxonomy concept esrs_WasteGenerated
    Open official framework source
  • Adopting Disclosure

    EU Voluntary Sustainability Reporting Standard

    waste-generated
    Publisher
    European Commission / EFRAG
    Edition
    Commission delegated act adopted 3 July 2026; pending Official Journal publication
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Annex I paragraph 39(a)
    Open official framework source
  • Adopting Disclosure

    SEBI BRSR Core

    4i-total-waste-generated
    Publisher
    Securities and Exchange Board of India
    Edition
    BRSR Core Annexure 17A in the SEBI LODR Master Circular updated 30 January 2026, incorporating the 28 March 2025 amendments
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Annexure 17A, printed page 217 of the 2026 Master Circular
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Record-level correspondence is retained in Sustopedia’s internal source map
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Final taxonomy package published 7 November 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    Record-level correspondence is retained in Sustopedia’s internal source map
    Open official framework source

Value structure

Dimensions and units

Unit
Metric tonnes (t), where 1 t = 1,000 kg
Reporting basis
Reporting period

Unit meaning: One metric tonne (t) equals 1,000 kilograms of mass.

Published dimensions

  • Mass

Calculation method

Formula information

Status
Specified
Formula type
Sum

Formula

T = Σqᵢ

Sum only non-overlapping qualifying observations that use compatible units, boundaries, periods, classifications, and method editions.

Variables

SymbolVariableDefinitionUnit
qᵢqualifying observationEach compatible observation within the qualifying population and boundary defined for Waste generated by own operations.t

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

    Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU as regards sustainability reporting standards

    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025, document version 001.001
    Locator
    Annex I, ESRS E5-5, paragraphs 33 to 40; application requirements AR 29 to AR 33; Annex II glossary definition of waste

    Supports: Official publisher reference linked specifically to the Sustopedia metric “Waste generated by own operations”; 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: Current in-force ESRS consolidated as of 1 January 2025

  • Waste-recognition point
  • Treatment-route reconciliation method
  • Radioactive-waste exclusion or separate treatment

Record-specific limitations

  • The reporting method must define the point at which a material is recognized as waste.
  • Diverted, disposed, transferred, and unknown-destination amounts must reconcile without counting the same waste more than once.
  • The source does not fix one universal wet, dry, or original-state measurement basis; the selected basis and third-party data treatment must be disclosed.

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.