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.W: Waste mandatory minimum: report municipal, other and major mineral waste by mass in kilograms for each destination (recycling, composting, anaerobic digestion, incineration with and without energy recovery, landfill, other), with absolute building waste totals and costs, and an explanation plus action plan where data is unavailable

What does 3.W require?

Waste is reported by destination and split into three streams: municipal, other, and major mineral waste. For each stream the mass in kilograms must be given by destination, namely recycling, composting, anaerobic digestion, incineration with energy recovery, incineration without energy recovery, landfill and other. At minimum the annual report shall carry absolute totals of waste from office and non-office buildings by category together with the related costs; if the data cannot be obtained the organisation shall say why and set out an action plan for capturing it in future. Buildings owned or leased by departments, agencies and NDPBs already feed waste data through the commitment channels; where a third party collects and disposes, the figures must be sourced from that supplier, and the degree of financial control over other organisations should inform how volumes are measured. Defra's environmental KPIs for business give measurement guidance.

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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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.