Huella de residuos

The waste footprint quantifies the total mass of waste generated by an organisation, process or product across its life cycle. Each waste stream is weighted according to how it is finally treated, so a tonne sent to recycling does not carry the same weight as a tonne sent to landfill. The aim is to reflect the waste hierarchy, which prioritises prevention and reuse over recycling, recovery and disposal.

The approach draws on material flow accounting principles such as those in ISO 14051 (Material Flow Cost Accounting, MFCA) and supports the waste-related information required under the Corporate Sustainability Reporting Directive (CSRD) and its resource-use and circular-economy standard, ESRS E5.

Why it matters

A consistent waste footprint method allows comparison between sites and sectors and helps direct investment towards the solutions with the greatest circular return. It also feeds directly into sustainability reporting: under the CSRD, large companies in scope must disclose how much waste they generate and how it is managed. Note that the scope and timetable of the CSRD were adjusted by the EU Omnibus simplification package in 2026, so companies should check the thresholds that currently apply to them.

Step-by-step methodology

1. Define the scope: set the organisational and time boundaries, for example all sites in a country during a given financial year, avoiding double counting across subsidiaries.
2. Collect primary data: use waste codes (such as the European List of Waste, LER/EWC), collection notes, waste manager certificates and weighbridge records to obtain the mass of each stream and its treatment route.
3. Assign weighting factors: give each treatment route a weight that reflects the waste hierarchy, so disposal to landfill carries the highest weight, energy recovery less, recycling less still, and prevention or reuse the lowest.
4. Calculate the total footprint: multiply the mass of each stream by its factor and add the results.
5. Normalise the indicator: divide the total by the most relevant functional unit, for example weighted kilograms per tonne produced, to compare sites with different absolute volumes.

High-impact reduction strategies

• Ecodesign of packaging: reusable and lighter packaging reduces the amount of waste generated downstream.
• Industrial symbiosis: using one company's by-products as another's raw material diverts waste from disposal.
• Logistics digitalisation: fill-level sensors on compactors avoid half-empty collection trips and the associated emissions.
• Circular procurement: contracts with waste managers that reward higher rates of recycling and recovery.

Connection with other ESG metrics

Improving circularity also lowers the carbon footprint, since waste generated in operations is a category of Scope 3 emissions under the GHG Protocol. Reducing landfill and increasing recovery therefore strengthens both the waste and climate dimensions of a company's reporting.

The waste footprint turns the theory of the circular economy into actionable data, helping organisations prioritise investments, cut operating costs and demonstrate progress towards material neutrality. At Manglai we help companies measure their environmental footprint and prepare their sustainability reporting. Discover how Manglai can help you.