Bundle Waste
A defensible waste report identifies what was measured, where it came from and what the evidence proves. Collection is not the same as recycling. Keep measured and estimated quantities separate, and disclose gaps rather than filling them with invented conversion factors.
Create a traceable data register
| Field | Record |
|---|---|
| Boundary | Sites, activities, reporting period and exclusions |
| Material and quantity | Waste stream, units, collection date and measured or estimated status |
| Measurement method | Site weight, shared-load allocation or documented estimate |
| Destination and treatment | Named facility and evidence for the reported route |
| Supporting record | Invoice, weighbridge docket, service record or processor statement |
| Data owner | Person responsible for checking and correcting the entry |
Calculate percentages consistently
If reporting a recycling percentage, define the numerator as waste evidenced as recycled and the denominator as the total waste within the same boundary and period. Use consistent mass units, disclose exclusions and account for known rejects. Label energy recovery separately. Do not add litres to kilograms or treat a bin's nominal capacity as a measured weight.
When only volume information exists, document any estimation method and its limitations. Keep the original observations so a later measured result can replace the estimate without obscuring the history.
Waste reporting and NGER are different questions
The Clean Energy Regulator states that scope 3 emissions are not reportable under the National Greenhouse and Energy Reporting scheme. A waste report should therefore not claim that every business must report its waste-related scope 3 emissions under NGER. The applicable reporting obligations depend on the organisation and framework. Clean Energy Regulator: Emissions and energy types
If calculating emissions for another purpose, record the method, factor source and version, activity data, assumptions and boundary. A tonne of diverted waste is not a tonne of avoided carbon emissions. Ask the organisation's reporting adviser which framework and assurance requirements apply before publishing a regulatory compliance claim.
Check before publishing
- Reconcile service records with invoices and investigate duplicates or missing months.
- Ask providers to distinguish site measurements from allocations and estimates.
- Qualify uncertain destinations instead of reporting an unsupported recycling outcome.
- Use comparable periods and account for changes in trading activity or site coverage.
- Keep an approval record for external statements and their supporting evidence.
Begin with the audit checklist and connect results to a reduction action plan.
Sources
- Clean Energy Regulator — Emissions and energy types. Checked 18 September 2026; Reporting emissions under NGER.