UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)
Chapter 3: waste, ICT and digital waste, waste costs, hazardous waste and single use items (paragraphs 3.1 to 3.16) – UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)

UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM) 3.11-3.12: Waste financial information: report costs by waste category and total waste costs, and offset any income from waste streams against costs to show a net figure

What does 3.11-3.12 require?

Costs are harder to pin to waste than tonnages, but organisations should do their utmost to report the cost of each waste category and the overall waste bill, counting disposal contracts, specialist waste arisings and licence purchases. Any income earned from a waste stream must be netted against the related costs so that a net figure is shown.

Maintained by Gerard Blokdyk

Other controls in Chapter 3: waste, ICT and digital waste, waste costs, hazardous waste and single use items (paragraphs 3.1 to 3.16) – UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)

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