This white paper is published ahead of the start of negotiations on an international legally binding instrument on plastic pollution (INC-1 in Punta del Este, 28 Nov- 2 Dec, 2022) with the aim to: 

• Understand the plastic-related metrics that companies are using (for plastic that is put on the market and the fate of the plastic waste created) and for what purposes these metrics are used. 
• Open the debate on the harmonization of plastic-related metrics for disclosure purposes – with the goal to develop a global corporate accountability framework that will allow tracking of corporate progress on their targets (adjacent to or integrated into country-level reporting).

This paper does not propose new metrics. Instead, it identifies the existing metrics used by companies through different reporting/disclosure mechanisms and selects the ones that could feed a global corporate accountability framework, in the context of the international legally binding instrument on plastic pollution.