Sustopedia

Search Sustopedia

Results stay grouped by content type. A future collection joins Search as its own labelled group when its public index is ready.

MetricCircular materials and waste

Waste directed to disposal

Measurement answer

What this metric measures

Mass of waste sent to disposal during the reporting period, retained by hazardous status, waste stream, disposal operation, onsite or offsite destination, mass state, and governing classification profile.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Waste directed to disposal during the reporting period
Aggregation
Add non-overlapping rows only within one classification profile, boundary, period, unit, and mass state
Pillar
Environmental
Topic
Circular materials and waste
Controlled domain
Materials, circularity and waste
Entity type
Metric

Reporting boundary

Waste managed through a named disposal operation under one declared classification profile, reporting boundary, and period. Current ESRS own operations and GRI own activities or separately labelled value-chain information remain distinct.

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

    Revised European Sustainability Reporting Standards

    waste-directed-to-disposal
    Publisher
    European Commission / EFRAG
    Edition
    Commission delegated act adopted 3 July 2026; application from 1 January 2027 after Official Journal publication
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    ESRS E5 E5-5 paragraph 16 e (ESRS26_E5-5_09)
    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
    Edition Variant
    Mapping outcome
    Cross Library Link
    Source locator
    ESRS E5; E5-5; paragraph 37; datapoint E5-5_09; taxonomy concept esrs_WasteGeneratedDirectedToDisposal
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    Source evidence
    Publisher
    Global Reporting Initiative
    Edition
    2020 edition; effective 1 January 2022; publisher file retrieved 15 August 2026
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Edition and rights pages 1–2; Disclosure 306-3 page 12; Disclosure 306-4 pages 13–14; Disclosure 306-5 pages 15–16; definitions pages 18–20
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    GRI 306-5
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Method Variant
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 306-5, paragraph a; taxonomy entry point dated 23 June 2025
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    GRI 306-5
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 306-5, paragraph b; taxonomy entry point dated 23 June 2025
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    GRI 306-5
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 306-5, paragraph c; taxonomy entry point dated 23 June 2025
    Open official framework source
  • Adopting Disclosure

    SEBI BRSR Core

    4n-waste-disposed-by-method
    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 218 of the 2026 Master Circular
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Waste directed to disposal during the reporting period

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

  • Waste stream, named material composition, hazardous status, and reporting boundary
  • Disposal operation, energy-recovery status where relevant, onsite or offsite destination, and facility
  • Disposed mass (t — metric tonnes of the named waste stream, where 1 t = 1,000 kg)
  • Governing classification profile and edition, original mass state, and direct or estimated method
  • Transfer or confirmed-treatment status, reporting period, source, and assurance

Published dimensions

  • Waste stream, hazardous status, disposal operation, destination, boundary, classification profile, mass state, and period

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

    GRI 306: Waste 2020

    Publisher
    Global Reporting Initiative
    Edition
    2020 edition; effective 1 January 2022; publisher file retrieved 15 August 2026
    Locator
    Edition and rights pages 1–2; Disclosure 306-3 page 12; Disclosure 306-4 pages 13–14; Disclosure 306-5 pages 15–16; definitions pages 18–20

    Supports: Official publisher reference linked specifically to the Sustopedia metric “Waste directed to disposal”; 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: Binding ESRS E5-5 under Regulation (EU) 2023/2772 consolidated 1 January 2025 and Directive 2008/98/EC consolidated 16 October 2025; effective GRI 306: Waste 2020; July 2026 ESRS is adopted-pending compatibility only.

  • Name waste stream, material composition, hazardous status, disposal operation, onsite or offsite destination, facility, reporting boundary, governing profile, and edition.
  • Report t — metric tonnes of the named waste stream directed to disposal, where 1 t = 1,000 kg.
  • State energy-recovery status where relevant, original mass state, direct or estimated status, reporting period, source, and assurance.
  • Keep generated, transferred, disposed, diverted, non-recycled, and unknown-destination quantities separate.

Record-specific limitations

  • Transfer to a disposal facility does not prove completed final treatment.
  • Generated and disposed masses can differ through timing, storage, transfer, loss, measurement, and boundary differences.
  • GRI and Waste Framework Directive profiles classify energy-recovery incineration differently and are not silently converted.

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.