# WS1: Waste Management

<table data-card-size="large" data-column-title-hidden data-view="cards" data-full-width="false"><thead><tr><th></th><th></th><th></th><th data-hidden data-card-cover data-type="image">Cover image</th></tr></thead><tbody><tr><td><i class="fa-bullseye">:bullseye:</i> Maximum Score</td><td><strong>Determined by</strong> <a href="/pages/42qnOyhGR7874fJrbvWm"><strong>materiality</strong></a></td><td></td><td></td></tr><tr><td><i class="fa-pen-to-square">:pen-to-square:</i> Prefill</td><td><i class="fa-check">:check:</i> <strong>Eligible</strong></td><td></td><td></td></tr><tr><td><i class="fa-shield-check">:shield-check:</i> Validation</td><td><strong>Automatic; Evidence not validated</strong></td><td></td><td></td></tr><tr><td><i class="fa-arrow-trend-up">:arrow-trend-up:</i> 2026 Updates</td><td><strong>None</strong></td><td></td><td></td></tr></tbody></table>

***

**Can the entity report on waste generated and disposed?**

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**Generation/import**

<figure><img src="/files/4AiuSpY0C5yW92RbbwNi" alt=""><figcaption></figcaption></figure>

**Disposal/export**

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**Please explain the methodology used for calculating data coverage:**

**\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**External review**

**Has the data reported above been reviewed by an independent third party?**

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<figure><img src="/files/YnzRZMkJIS9ij4hVn66z" alt=""><figcaption></figcaption></figure>
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## Assessment Instructions

<details>

<summary><strong>Intent</strong>: What is the purpose of this indicator?</summary>

The intent of this indicator is to assess the entity’s management of solid waste generation and disposal. Waste management represents a significant financial cost, environmental impact, but also an opportunity. Waste streams have both direct and indirect impacts, such as surface water pollution and greenhouse gas emissions. In some cases, waste streams may be monetized (e.g. waste-to-energy, recycling).

</details>

<details>

<summary><strong>Input</strong>: How do I complete this indicator?</summary>

### Performance Tables

| Key                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| <p><i class="fa-circle-exclamation">:circle-exclamation:</i> Cells with a <strong>dark green border</strong> are <strong>mandatory</strong>.</p><p><i class="fa-star-exclamation">:star-exclamation:</i> Cells with a <strong>light green shade</strong> are <strong>scored.</strong><br><br><em>Not all scored cells are mandatory. Leaving a scored (i.e., shaded) cell blank will have negative scoring impacts. ‘Zero’ is an acceptable answer if it is true and accurate (i.e., if no target exists, the cell should be left blank).</em></p> |

<table><thead><tr><th width="157.7220458984375"></th><th></th></tr></thead><tbody><tr><td><i class="fa-chart-simple">:chart-simple:</i> <mark style="background-color:$primary;"><strong>Data</strong></mark></td><td><i class="fa-message-pen">:message-pen:</i> <mark style="background-color:$primary;"><strong>Instructions</strong></mark></td></tr><tr><td><strong>Performance:</strong> Previous Year</td><td><p><strong>It is not possible to edit any data in this column.</strong> </p><p></p><p>As previous-year data is directly drawn from the previous year's GRESB Asset Assessment, it is not possible to amend erroneous data. If the previous-year data is incorrect (for example, due to a reporting error), the entity can use the open text box below the indicator to inform investors.<br><br>This column shows the reported performance for the previous year (e.g., calendar year 2024). If a metric is new or has changed substantially compared to last year’s assessment, or if no data is available for the entity for the previous year, it shows ‘N/A.'</p></td></tr><tr><td><strong>Performance:</strong> Reporting Year</td><td><p><strong>Enter data for performance during the reporting year for each metric.</strong></p><p></p><p><i class="fa-star-exclamation">:star-exclamation:</i> <strong>Scored and mandatory*:</strong> Reporting year performance of 'Total diverted from landfill/incineration'</p><p></p><p>*GRESB automatically calculates some metrics based on the inputs of other mandatory cells. </p><p></p><p>If these cells show “NA”, it means that not all the values that are needed for calculation have yet been provided. The equations for the calculated cells are:</p><p></p><ul><li><strong>Total waste disposed</strong> = Re-use + Recycling + Composting + Waste-to-energy + Incineration + Landfill + Unknown</li><li><strong>Total diverted from landfill/incineration</strong> = (Re-use + Recycling) + Composting + Waste-to-energy) / Total waste disposed * 100</li></ul><p>See definitions for each metric in the <a href="#terminology">Terminology</a> section below.</p></td></tr><tr><td><strong>Target:</strong> Reporting Year</td><td><p><strong>Enter any targets that were applicable for the reporting year for each metric.</strong> </p><p></p><p><i class="fa-star-exclamation">:star-exclamation:</i> <strong>Scored but not mandatory:</strong> Reporting year target of 'Total diverted from landfill/incineration'</p><p></p><p>A reporting year target can be interpolated from a future-year target.<br><br>The target (or the future-year target from which it is derived) must be formally adopted. This means that the entity must have set and communicated the target, at least internally, and implemented or is preparing actions to achieve it.</p></td></tr><tr><td><strong>Target:</strong> <br>Future Year</td><td><p><strong>Enter the relevant year for which the targets are set at the top of the column, and enter the future-year targets for each metric where available.</strong> </p><p></p><p><i class="fa-star-exclamation">:star-exclamation:</i> <strong>Scored but not mandatory:</strong> Future year target for 'Total diverted from landfill/incineration'</p><p></p><p>The target must be set for any future year that is </p><p> not the reporting year.<br><br>The target (or the future-year target from which it is derived) must be formally adopted. This means that the entity must have set and communicated the target, at least internally, and implemented or is preparing actions to achieve it.</p></td></tr><tr><td><strong>Data Coverage %</strong>: Reporting Year</td><td><p><strong>Insert a data coverage level from 0% to 100% in single-digit increments for each metric where required.</strong> </p><p></p><p><i class="fa-star-exclamation">:star-exclamation:</i> <strong>Scored and mandatory:</strong> Reporting year data coverage of 'Total waste disposed'</p><p></p><p>Data coverage for any individual performance metric should represent an estimated percentage considering all material data related to all facilities and activities within the entity’s reporting boundary (RC3 and RC4) for the full reporting year.</p><p></p><p><strong>Facility exclusions for data coverage</strong></p><p></p><ul><li><p>Facilities within an asset that have the following characteristics can be excluded in the reported data coverage levels:</p><ul><li>Facilities under development.</li><li>Facilities that the asset has owned for less than 6 months.</li><li>Facilities that have been operational for less than 6 months.</li></ul></li></ul><p>Therefore, an asset can still report up to 100% data coverage for facilities even if it does not report data from facilities in the three categories noted above.</p><p></p><ul><li>Note that if an asset reports less than 100% data coverage, its Benchmark Report will not display reporting-year performance data intensity values.</li></ul></td></tr><tr><td><strong>Data coverage calculation methodology</strong></td><td><p><strong>Provide a description of the method used to calculate data coverage in the open text box below the performance tables.</strong></p><p></p><p><i class="fa-circle-exclamation">:circle-exclamation:</i> <strong>Not</strong> <strong>scored but mandatory:</strong> Data coverage methodology</p><p><br>Include how the data was measured and how the coverage level was estimated or assessed (e.g., % coverage of facilities, output, GAV, or any other metric used).</p></td></tr><tr><td><strong>Intensities</strong></td><td><p><strong>It is not possible to edit any data in this section.</strong> <br><br>GRESB automatically calculates intensity metrics based on data reported to other indicators. </p><p></p><p>If these cells show “NA”, it means that not all the values that are needed for calculation have yet been provided. The equations for the calculated cells are:</p><p></p><ul><li><p><strong>Waste intensity (/GAV)</strong> = Total waste disposed / GAV </p><ul><li>GAV is reported in RC2 (Economic Size) and is converted from millions to units within the calculation.</li></ul></li><li><p><strong>Waste intensity (/Revenue)</strong> = Total waste disposed / Revenue</p><ul><li>Revenue is reported in RC2 (Economic Size) and is converted from millions to units within the calculation.</li></ul></li><li><p><strong>Waste intensity (/Output)</strong> = Total waste disposed / Output</p><ul><li>Output is reported in RC3 (Sector &#x26; geography) and is specific to the entity’s primary sector as reported in RC3.</li></ul></li></ul></td></tr></tbody></table>

{% hint style="info" %}
**Estimation Note**

As a general rule, GRESB Participants are required to use **actual** data (i.e., directly measured from utilities or meters, documented, or derived using recognized standards) when reporting material performance data.&#x20;

Broad extrapolations of data and general estimates should not be reported.&#x20;

Participants must explain the methodology used to measure data and to calculate data coverage in an open text box below the performance table.
{% endhint %}

### **External Review**

**Select Yes or No:** If selecting “Yes”, state whether the data submitted has been checked, verified, or assured (select one option; the most detailed level of scrutiny to which the data was subjected). If selecting ‘verified’ or ‘assured,’ select the standard from the dropdown menu.

*The* [*Scheme Lists*](/completing-gresb-assessments/completing-the-assessment/supporting-information/assurance-and-verification-schemes.md) *page contains the complete lists of 1) accepted sustainability reporting standards and frameworks, and 2) assurance and verification schemes.*

{% hint style="info" %}
*Additional assurance schemes may also receive recognition if they meet GRESB’s criteria. To submit a new scheme for review, please contact the* [*GRESB team*](https://www.gresb.com/nl-en/about-us/contact//)*.*&#x20;

*The final deadline for submitting a new assurance/verification scheme for review by the GRESB team is **March 15th.** Schemes submitted for review after March 15th will not be reviewed until the subsequent reporting year.*
{% endhint %}

GRESB does not require the selected standard to be specific to waste data. A standard initially designed to verify/assure other types of sustainability data (e.g., energy) can be selected as long as the same thoroughness and review criteria are applied to data reported in WS1.

#### Terminology

**Composting**

> A process to decompose organic matter. The process recycles various organic materials otherwise regarded as waste products.

**Externally checked**

> Applies to instances when a third party has reviewed the data in a structured and consistent process, but no official certification has been awarded.

**Externally verified**

> Applies to instances where a third party has reviewed the reporting against an existing scheme. When this checkbox is ticked, participants must select the scheme name from the dropdown.
>
> * Note that GRESB treats verification and assurance equally in the context of the assessment

**Externally assured**

> Applies to instances where a third party has reviewed the data against an existing scheme. When this checkbox is ticked, participants should select the scheme name from the dropdown.
>
> * Note that GRESB treats verification and assurance equally in the context of the assessment

**Data coverage**

> The part of the asset for which data is available. Data coverage represents an estimated percentage considering all material data related to all facilities and activities within the entity’s reporting boundary for the full reporting year.

**Diverted from landfill/incineration**

> The percentage of total waste that is diverted from landfill, incineration and unknown destinations.

**Hazardous waste**

> A solid waste, or combination of solid wastes, which because of its quantity, concentration, or physical/chemical/infectious characteristics may either cause, or significantly contribute to, an increase in mortality/serious irreversible illness. Hazardous waste might also pose a substantial present or potential hazard to human health or the environment when improperly treated, stored, transported, disposed of, or otherwise managed.

**Incineration**

> The destruction of waste material by burning it, without generating energy.

**Landfill**

> The disposal of waste into, or onto, land.

**Non-hazardous waste**

> Any solid waste that is not hazardous waste. This includes construction and demolition waste, municipal solid waste (trash or garbage), commercial and industrial waste (a wide variety of non-hazardous materials resulting from the production of goods and products).

**Re-use**

> Any operation by which products or components that are not waste are used again for the same purpose for which they were conceived.

**Recycling**

> Any recovery operation by which waste materials are reprocessed into products, materials or substances whether for the original or other purposes. It includes the reprocessing of organic material but does not include energy recovery and the reprocessing into materials that are to be used as fuels or for backfilling operations.

**Unknown**

> Waste for which the final disposal route or destination is not known.

**Waste to energy**

> The process of generating energy from the primary treatment of waste.

</details>

<details>

<summary><strong>Validation</strong>: What evidence is required?</summary>

**Data**: GRESB automatically validates data in the performance tables.&#x20;

**Evidence**: Providing evidence of external review in the form of a third-party letter or certificate is optional. Evidence will not be subject to manual validation for this indicator in 2025.

Evidence should include:

* Proof of the existence of a third-party review of the data;
* Clear indication that the reviewed data reflects the reported data;
* A description of the type of third-party review (checked, verified, or assured) and the used assurance standard (if applicable);
* Proof that the data review applies to the entity.

<a href="/pages/SbyIZR3DwtXvJRcoPz0h" class="button primary" data-icon="shield">Validation Basics</a>

</details>

## Scoring

<details>

<summary><strong>Scoring</strong>: How does GRESB score this indicator?</summary>

#### **Materiality-Based Scoring**

The relevance of the 'waste' issue (determined by the GRESB Materiality Assessment) defines this indicator's maximum score.

For more details, refer to the [Asset Scoring Basics](/completing-gresb-assessments/getting-started/scoring-basics.md) page or download the [Asset Materiality & Scoring Tool.](https://cdn.svc.gresb.com/gresb-prd-public/2026/INF_Documents/2026_GRESB_Infrastructure_Asset_Materiality_and_Scoring_Tool.xlsx)

#### **Scoring of Metrics**

The only scored metrics for Waste are ***Total diverted from landfill/incineration*** and ***Total waste disposed.***

For these metrics, participants must complete the following columns to obtain points as outlined below:

* **50%** of the indicator score will be based on the reporting of a value in ***Total diverted from landfill/incineration,*** as follows:
  * **30%** of the total indicator score: based on the reporting of a value in ***Reporting-year performance***
  * **10%** of the total indicator score: based on the reporting of a target in ***Reporting-year target.***
    * The scoring will be based on whether a target was set, not on whether the target was achieved.
  * **10%** of the total indicator score: based on the reporting of a target in ***Future-year target***
    * The scoring will be based on whether a target was set, not on whether the entity is on track to achieve the target.
* **50%** of the indicator score will be based on a value reported for ***Total waste disposed: Reporting-year performance Data Coverage***
  * The value reported for data coverage serves as a multiplier for the points available for this metric (i.e., only entities that report 100% receive the full scoring weight).

#### **Notes**

* Participants must input a target year under "Future-year target" as well as a numeric value in the underlying scored metric to score for this metric.
* Not all scored cells/metrics are mandatory. If a scored (light green) cell is not outlined in dark green, **leaving it blank will still result in a negative scoring impact.** This applies to the following metrics: *Total diverted from landfill/incineration: Reporting-year target, Future-year target*
* Reporting of external data review is not scored.

<a class="button primary" data-icon="hundred-points">Scoring Basics</a>

</details>

## Frequently Asked Questions

<details>

<summary>How should I calculate data coverage for performance data?</summary>

GRESB does not mandate a specific data coverage calculation methodology. Participants should report data coverage as an estimated percentage of the entity’s material facilities and activities within its reporting boundary (i.e. RC3 – Sector & Geography, and RC4 – Ancillary\
Activities) for which data was collected for the entire reporting year.

</details>

***

<details>

<summary><em>References</em></summary>

[Eurostat - Environment Glossary](https://ec.europa.eu/eurostat/statistics-explained/index.php?title=Category:Environment_glossary)

[New South Wales Environmental Protection Authority - The Waste Hierarchy](https://www.epa.nsw.gov.au/your-environment/recycling-and-reuse/warr-strategy/the-waste-hierarchy)

[USA Environmental Protection Agency - Hazardous & Non-Hazardous Waste](https://www.epa.gov/hw/learn-basics-hazardous-waste)

[The Taskforce on Nature-related Financial Disclosures Recommendations (TNFD) version 1.0 September 2023 – Table 6. TNFD core global disclosure indicators and metrics for nature-related dependencies and impacts](https://tnfd.global/publication/recommendations-of-the-taskforce-on-nature-related-financial-disclosures/)

**Alignment with External Frameworks**

[DJSI CSA 2021 - 4.2.7 EP - Waste](https://portal.csa.spglobal.com/survey/documents/SAM_CSA_Companion.pdf)

[GRI Standards 2021 - 306-3: Waste generated](https://www.globalreporting.org/standards/gri-standards-download-center/)

[GRI Standards 2021 - 306-4: Waste diverted from disposal](https://www.globalreporting.org/standards/gri-standards-download-center/)

[GRI Standards 2021 - 306-5: Waste directed to disposal](https://www.globalreporting.org/standards/gri-standards-download-center/)

**Relevant UN Sustainable Development Goals**

[SDG 3 - Good Health and Well-being](https://www.globalreporting.org/standards/gri-standards-download-center/)

3.9 By 2030, substantially reduce the number of deaths and illnesses from hazardous chemicals and air, water and soil pollution and contamination

[SDG 8 - Decent Work and Economic Growth](https://www.globalreporting.org/standards/gri-standards-download-center/)

8.4 Improve progressively, through 2030, global resource efficiency in consumption and production and endeavor to decouple economic growth from environmental degradation, in accordance with the 10‑Year Framework of Programmes on Sustainable Consumption and Production, with developed countries taking the lead

[SDG 11 - Sustainable Cities and Communities](https://www.globalreporting.org/standards/gri-standards-download-center/)

11.6 By 2030, reduce the adverse per capita environmental impact of cities, including by paying special attention to air quality and municipal and other waste management

[SDG 12 - Responsible Consumption and Production](https://www.globalreporting.org/standards/gri-standards-download-center/)

12.2 By 2030, achieve the sustainable management and efficient use of natural resources

12.4 By 2020, achieve the environmentally sound management of chemicals and all wastes throughout their life cycle, in accordance with agreed international frameworks, and significantly reduce their release to air, water and soil in order to minimize their adverse impacts on human health and the environment

12.5 By 2030, substantially reduce waste generation through prevention, reduction, recycling and reuse

[SDG 14 - Life Below Water](https://www.globalreporting.org/standards/gri-standards-download-center/)

14.1 By 2025, prevent and significantly reduce marine pollution of all kinds, in particular from land-based activities, including marine debris and nutrient pollution

</details>

## Get Support: Solution Providers

GRESB Solution Providers are independent, third-party organizations within the GRESB Partner network that offer specialized products, tools, and services to support sustainability performance outside the GRESB Assessment process.

The organizations below deliver commercially available solutions designed to help drive improvement for this indicator. Engagement is managed directly between the reporting entity and the Solution Provider.

GRESB will continue to update this section as the GRESB Solution Provider network grows. Please check back regularly to find GRESB Solution Providers who can support your sustainability performance.

<table data-view="cards"><thead><tr><th></th><th data-hidden data-card-cover data-type="image">Cover image</th></tr></thead><tbody><tr><td><a href="https://www.gresb.com/partners/carrot/">See Directory Profile</a></td><td data-object-fit="contain"><a href="/files/nNbLjHBSp1fOQDtoVcSk">/files/nNbLjHBSp1fOQDtoVcSk</a></td></tr></tbody></table>


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