docs/esg & docs/CONCENTRIX_REAL_RECOVERY.md. A board-ready disclosure of measured waste diverted from disposal across Concentrix's Philippine sites, with a strictly-separated carbon view. Built to under-claim: we report the hard diverted mass first, an inventory line second, and any avoided-emissions figure as a clearly-labelled estimate — never as a tradable credit.
The headline is a measured mass, not a model. Across 18 Concentrix NCR sites over 2021–2026, the BEST Trash-to-Cashback ledger records ~149 tonnes of office paper, corrugated carton, metal and PET diverted from disposal through recycling — a directly-measured figure (GRI 306-4), not an estimate.
The number is credible because of how it is captured. Materials are segregated at the source by eco-warriors — clean, dry, sorted by type before they ever mix with general waste. They skip the 16–50% contamination loss typical of commingled recycling (UF / FL DEP MRF Contamination Report 2020; NWRA via FiveThirtyEight 2019), so they arrive recycling-ready and are genuinely remanufactured into new products. We therefore count avoided emissions only on verified-recycled tonnage. Segregation-at-source is also Philippine law (RA 9003, Ecological Solid Waste Management Act of 2000, §21), so the program is compliance-aligned by construction.
| What the program demonstrates | Figure | Basis |
|---|---|---|
| Waste diverted from disposal (recycling, offsite, non-haz) | ~149 t | GRI 306-4 · measured · BEST ledger |
| Sites engaged across Metro Manila & Laguna | 18 | BEST per-branch attribution |
| Environmental Points issued to warriors | 361,963 | BEST ledger (measured) |
| Recycling-process emissions (inventory line) | ≈ 13 t CO₂e | GHG Scope 3 Cat. 5 · EPA Hub 2024 Table 9 |
| Estimated avoided emissions (reported separately) | ≈ 68 – 455 t CO₂e | EPA WARM v15/16 (A) · DEFRA 2024 floor (B) — estimate, not a credit |
All measured figures lineage to the BEST Trash-to-Cashback ledger (per-deposit weights stamped to the org tree at verification). Modeled figures (CO₂e) are derived at read-time from measured material grams × cited factors. Measured ≠ modeled — treated differently throughout.
GRI 306-4 reports the mass of waste kept out of disposal, broken down by composition, recovery operation, and onsite/offsite. For Concentrix all recovery is non-hazardous · Recycling · offsite (third-party). Units are metric tonnes (t) (GRI 306: Waste 2020, clause 2.2 — 1,000 kg = 1 t).
| Material (composition) | Diverted (t) | Share | Recovery operation |
|---|---|---|---|
| Office / mixed paper & corrugated carton | 129.6 | 86.9% | Recycling · offsite |
| PET plastics | 13.9 | 9.3% | Recycling · offsite |
| Metal (tin / steel) | 5.7 | 3.8% | Recycling · offsite |
| Glass | 0.03 | <0.1% | Recycling · offsite |
| TOTAL recycled (non-haz, offsite) | 149.2 | 100% | Recycling · offsite |
Contextual (306-4-e): direct measurements from the BEST T-t-C ledger (per-deposit weights by designated site-coordinator card). Onsite recovery = none. Hazardous diverted = none (treated as non-hazardous office streams). The ledger lumps office paper + carton into one fiber stream; a documented blended factor is used where carton must be split (see Methodology).
| Concentrix site | City | Diverted (t) |
|---|---|---|
| Glorietta 5 | Makati | 15.6 |
| Tera Tower | Bridgetowne | 15.0 |
| Ayala North | Makati | 13.9 |
| SLC Makati | Makati | 11.5 |
| Exxa Tower | Bridgetowne | 10.9 |
Full per-site breakdown across all 18 sites is available in the live dashboard. Smaller sites (North EDSA, Cubao, MOA) round to <3.5 t each.
| Year | Period | Diverted (t) | EP issued |
|---|---|---|---|
| 2021 | Mar–Dec | 16.5 | 55,855 |
| 2022 ⚠️ | Jan only | 3.6 | 13,410 |
| 2023 | full year | 35.5 | 92,600 |
| 2024 | full year | 41.8 | 91,888 |
| 2025 | full year | 35.5 | 73,676 |
| 2026 | Jan–Jun | 16.5 | 34,724 |
⚠️ 2022 is a January-only export — a partial pull / program gap. Do not annualize it; real full-year 2022 recovery is higher. This is disclosed, not smoothed.
The carbon view renders three distinct figures. The separation is the integrity firewall: they answer different questions and are never summed or netted together (GHG Protocol Scope 3 Technical Guidance, Ch. 5; GRI 306-4).
Translated from the boundary-A estimate via the EPA Greenhouse Gas Equivalencies Calculator (Calculations & References). Illustrative only — they carry the same estimate-not-credit caveat as ③, and scale with whichever end of the 68–455 t range is used.
This is why the number is defensible, not greenwashing. The avoided-emissions claim is honest only for material that is genuinely remanufactured — and source separation is exactly what makes that true.
| Material (our stream) | What it becomes | Loop reality |
|---|---|---|
| Carton / office & white paper ~129.6 t | New containerboard & paperboard | Closed-loop, high yield |
| PET bottles ~13.9 t | New PET bottles / polyester fiber | Closed-loop when clean |
| Metal — tin / steel ~5.7 t | New metal cans & products | Closed-loop, recyclable indefinitely |
| Glass — clear bottles trace | New glass containers (if color-sorted) | Closed-loop only when source-separated |
Sources: EPA Source Separation & Sustainable Materials Management hierarchy; Ellen MacArthur Foundation Circular Economy; AF&PA / Fibre Box Assoc. (fiber recovery); APR / ACS Sust. Chem. & Eng. 2018 (PET); Aluminum Assoc. (metals); Container Recycling Institute (glass). Full citations in the appendix.
How this program maps to the recognized disclosure frameworks. The honest placement: it is a strong GRI 306-4 waste-diversion disclosure and an employee-engagement "S" story — not a core SASB metric for a BPO.
| Framework | Where this program lands | What it supplies |
|---|---|---|
| GRI 306-4 (Waste 2020) | Waste diverted from disposal — recycling, offsite, non-haz | The hard headline: tonnes by material / site / year (this report §2) |
| GHG Protocol Scope 3, Cat. 5 | Waste generated in operations (third-party recycling) | Small positive inventory line (≈13 t); avoided reported separately, never netted |
| PH SEC MC4 s.2019 | Sustainability Report, Annex A — Materials / Waste / Emissions | Comply-or-explain template most PH institution clients are bound by |
| PH SEC MC16 s.2025 (PFRS S1 / S2) | Entity-specific material topic (S1) + climate metrics (S2) | ISSB-aligned, phased FY2026+; recycling as an entity-specific E disclosure |
| CDP | Waste / circular-economy & plastics module (Scope 3) | Measured diversion + PET volumes; avoided CO₂e flagged as estimate (not inflating verified Scope 1/2) |
| SASB Professional & Commercial Services | Not a core metric — BPO material issues are data security & human capital | Best framed as employee-engagement evidence (the "S") via IFRS/PFRS S1, not forced into an environmental SASB slot |
Sources: GRI 306: Waste 2020; GHG Protocol Scope 3 Standard + Tech Guidance Ch.5; SEC MC No. 4 s.2019 & MC No. 16 s.2025 (PFRS S1/S2); CDP integrated questionnaire 2024; SASB Professional & Commercial Services Standard; Concentrix 2024 ESG / 2025 Sustainability Report. Full URLs in the appendix.
Disclosed, not hidden. Under-claiming is the posture — these are the boundaries of what the data supports.
| Item | Limitation | How we handle it |
|---|---|---|
| GRI 306-3 (total waste generated) | Total waste & full composition are not instrumented — the ledger only sees the diverted-to-recycling side | Disclosed as a gap; not estimated. Diversion rate not asserted. |
| GRI 306-5 (waste directed to disposal) | Waste-to-landfill / incineration is not instrumented (needs facility waste-bin data) | Disclosed as a gap; not guessed. |
| 2022 period | Export covers January only — a partial pull / program gap | Shown as Jan-only; not annualized. Real full-year 2022 is higher. |
| Emission factors | EPA WARM / Hub factors are US grid & US recycling infrastructure; PH conditions differ | Avoided figure labelled directional only; IPCC 2006 Vol.5 preferred for a PH inventory line. |
| Avoided emissions ③ | A modeled WARM estimate vs a virgin/landfill baseline — assumption-laden; ~97% forest-carbon at boundary A | Shown as a range with the floor first; never a credit; never netted into a Scope total. |
| Paper / carton split | Ledger lumps office paper + corrugated carton into one fiber stream | A documented blended factor (~3.3) is used until the BEST material-type field is parsed. |
| Assurance | This is a DRAFT | External limited assurance is pending before any filing-grade use. |
Source of record = the BEST "Trash to Cashback" ledger (Company Reports CO_CONCENTRIX_2021…2026). Per-deposit weights by material are stamped to the org tree (Institution → City → Building → Department → Employee) at verification time — the same append-only ledger that issues Environmental Points. The institution layer never creates EP; it only attributes a real, already-verified recovery. Live figures in this report are pulled from the hosted PASUYO institution API (/institutions/inst_concentrix/rollup & /leaderboard); modeled CO₂e is derived at read-time from measured material grams × the factors below.
| Use | Material | Factor | Source · version · year |
|---|---|---|---|
| Inventory line ② MT CO₂e / short ton | Mixed paper (offices) | 0.03 | EPA GHG Emission Factors Hub, Feb 2024, Table 9 "Recycled" column (excludes avoided). Underlying: EPA WARM Dec 2023. |
| Corrugated carton | 0.11 | ||
| Mixed metals / steel | 0.23 / 0.32 | ||
| PET / glass | 0.23 / 0.05 | ||
| Avoided estimate ③ · boundary A kg CO₂e / kg recycled | Office / mixed paper | 3.15 | EPA WARM v15 (Nov 2020), values unchanged through v16 (Dec 2023) for our materials — Exhibits 3-17 (paper), 2-17 (metals), 5-11 (plastics), 1-14 (glass). Negative WARM sign = net reduction; stored as positive avoided. |
| Corrugated carton | 3.46 | ||
| PET | 1.15 | ||
| Steel / tin | 2.02 | ||
| Glass · aluminum | 0.31 · 10.06 | ||
| Avoided floor ③ · boundary B kg CO₂e / kg | Paper/board (mfg-only) | ~0.10–0.30 | UK DEFRA/DESNZ GHG Conversion Factors 2024 (v1.1, Oct 2024), "Material use" sheet — primary minus closed-loop-source. Excludes forest carbon → the conservative floor. |
Conversion: kg CO₂e/kg = |MT CO₂e/short ton| × 1.10231 (1 short ton = 907.18 kg). The ~455 t boundary-A figure ÷ the conservative ~68 t boundary-B floor differ almost entirely by modeled forest-carbon sequestration (~97% of the paper/carton high end). Equivalencies via EPA GHG Equivalencies Calculator.
Full live URLs are maintained in docs/esg/FRAMEWORKS_GHG_GRI.md, EMISSION_FACTORS.md, FRAMEWORKS_PH_CDP_SASB.md, SOURCE_SEGREGATED_ADVANTAGE.md, and docs/CONCENTRIX_REAL_RECOVERY.md (all fetched 2026-06-29).