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2.2 Step Two: Select a methodology

Some commonly used methods of preparing a steward’s report are:

  1. Using actual weights — “Specific Identification Method”
  2. Using the “Average Bill of Materials” (ABOM) method
  3. Some stewards use their own in-house or commercial software and/or engage third parties to assist in their report preparation. The obligation for accuracy of reporting always rests with the obligated steward.

Low Volume reporting options are available for some programs - please refer to Part One of the Guidebook, Section 1.11: What is a Small Business Policy?

2.2.1 Specific identification method

This method involves detailing the actual weights and materials of the packaging components for each product supplied.

This option may be viable if you already have an established inventory of the weights and materials associated with your packaging and paper materials.

2.2.2 Average Bill of Materials (ABOM) method

For stewards with a large number of SKUs it may not be feasible to obtain the packaging weights by material type for each and every SKU. Instead, stewards can prepare an Average Bill of Materials (ABOM) for groups of SKUs with like-packaging.

Information on how to create and calculate an example ABOM is provided in section 2.5.2.

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