Each section below relates to the TPT Disclosure Framework principles of Action and Accountability. The below provides further guidance for sub-elements 4.1 and 4.3. The TPT welcomes comments on this guidance to ensure it is as useful as possible for preparers and users. The text is open for comment until Friday, 24 November. Please select the feedback form at the bottom of the page. The final text will be updated in February.
This sub-sector includes companies that collect, store, dispose of, recycle, or treat various forms of waste from residential, commercial and industrial clients. Types of waste include municipal solid waste, hazardous waste, recyclable materials, and compostable or organic materials. Major companies are commonly vertically integrated, providing a range of services from waste collection to landfilling and recycling, while others provide specialised services such as treating medical and industrial wastes. Waste-to-energy operations are a distinct industry segment. Certain industry players also provide environmental engineering and consulting services, mostly to large industrial clients.
1. Promote reuse and minimise landfill waste6
- increase the range and volume of materials diverted from landfills, with a focus on integrating such activities within the local economy;
- divert and recover items from landfill for reuse, particularly targeting the significant volume of household waste arriving at recycling centres; and
- expand and optimise operations of waste recycling centres to reclaim and renew household items through repair and upcycling, thereby preventing resource wastage.
2. Reduce carbon emissions related to collection and transport of waste4, 7
- reduce fuel consumption of vehicle fleet;
- increase fuel efficiency;
- change to low-GHG emissions or renewable fuels; and
- optimise vehicle routes to reduce fuel consumption.
3. Reduce carbon emitted in processing and recycling waste2
- enable reuse of products by facilitating collection and redistribution.
4. Reduce emissions of recycling & processing infrastructure2, 4
- increase the energy efficiency of process; and
- change to low-GHG emissions or renewable energy type processing technologies.
5. Reduce carbon emissions in final disposal of waste3
- limit emissions from incineration (without energy capture);
- minimise fossil incineration input;
- develop and deploy Carbon Capture, Utilisation and Storage (CCUS) in waste incineration installations; and
- optimise the efficiency of incineration.
6. Limit emissions from Energy from Waste (EfW)3,4,5
- optimise efficiency of EfW process; or
- reduce plastics/fossil waste in EfW; or
- develop and deploy CCUS in EfW installations.
7. Limit methane emissions from landfill waste 3, 4
- improve methane capture rate;
- ensure flaring / methane oxidation;
- increase EfW using methane; and
- methane emissions reduction: divert all organic waste from landfill to recycling, energy production through composting, anaerobic digestion and EfW.
- number of landfills, transfer stations, recycling centres, composting centres, incinerators, and all other facilities;7
- vehicle fleet size (number of vehicles per type);7
- fleet fuel consumed (litres), percentage natural gas, percentage renewable fuel;7
- total number and percentage of renewable fuel vehicles in fleet;7
- percentage of customers receiving recycling and composting services by customer type;7
- amount of waste collected (in metric tons), percentage recovered through recycling;7
- energy efficiency per processing facility (volume of fuel or KWh of electricity used per metric ton of processed waste);8
- materials recovered from treated waste (mt); and6
- composition of materials collected and the efficiency of their processing through the system / end uses of the resources, materials and outputs and their value.6
- total landfill gas generated (MtCO2eq), percentage flared, percentage used for energy;7
- percentage of landfill methane captured;3
- total fleet Scope 1 emissions (MtCO2eq);8
- landfill gas generated per metric ton of waste processed (MtCO2eq/Mt waste processed);8
- greenhouse gas emissions, including methane, from landfill gas flared per metric ton of waste processed (MtCO2eq/Mt waste processed);3
- greenhouse gas emissions, including methane, from landfill gas used for energy per ton of waste processed (MtCO2eq/Mt waste processed); and 3
- carbon intensity of all operations (e.g. carbon used to manage any materials and produce products).3
Waste Management Industry literature
- Assessing low Carbon Transition (ACT), Assessing low-Carbon Transition – Generic, 2021
- Climate Bond Initiative (CBI), Waste Management Criteria – The Climate Bonds Standard & Certification Scheme’s Waste Management Criteria., 2022
- Climate Change Committee (CCC), CCC Monitoring Framework – Assessing UK progress in reducing emissions. Chapter 10 – Waste , 2022
- Environmental Services Association (ESA), A net zero greenhouse gas emissions strategy for the UK recycling and waste sector, 2022
- European Suppliers of Waste-to-Energy Technology (ESWET), Waste-to-Energy 2050 – Clean technologies for sustainable waste management, 2020
- Green Alliance, Completing the Circle , 2018
- IFRS, [Draft] Industry-based Guidance on Implementing IFRS S2, 2022
- Veolia, 2021, Integrated Report 2021-2022, 2021
The TPT welcomes comments on the Sector Summary to ensure it is as useful as possible for preparers and users. The Sector Summary was open for comment until Friday 24 November and, following consideration of the feedback received, will be updated in February. Thank you to the industry experts who provided comments.