Disclosure focus
This disclosure asks an organisation to explain the materials it uses in its activities, measured by weight or volume, so readers can understand the scale and type of material inputs behind its operations. The practical point is to report the materials that are actually used, rather than only describing procurement policies or a few notable products.
The focus should be on coverage across the organisation’s relevant operations, not just flagship sites or isolated examples. In practice, that means identifying the material inputs that matter most to the business and presenting them in a way that is complete, consistent and comparable across the reporting period.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 301-1 sub-elements (LRA working checklist)
Identify the materials that are materially important to the business.
Calculate the total amount of those materials used to make and pack the organisation’s main products and services.
Calculate the total mass of those materials used to make and pack the organisation’s main products and services.
How to prepare it
1Set the reporting boundary first. Decide which products and services sit inside the scope for this disclosure, so the figures relate only to the items you are actually reporting on.
2Agree what will count as the relevant material input. Use one clear basis for identifying the materials used in making and packing those products and services, and keep that basis consistent across the calculation.
3Gather the source records. Pull together the underlying evidence that shows the amounts used, such as purchase, production, stock, or packaging records, so the reported figures can be traced back to support.
4Calculate the totals in the form needed for the disclosure. Prepare the overall weight figure and, where relevant to your reporting approach, the overall volume figure for the materials used in producing and packaging the covered products and services.
5Record any exclusions, assumptions, or changes in method. If anything is left out, estimated, or treated differently from prior periods, note it clearly so readers can understand the basis of the numbers.
6Check the final output against the source material before sign-off. Confirm the wording, scope, and figures align with the official reference and that the evidence supports what is reported.
Request the data
Request materials usage data from Procurement / Supply Chain
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What materials were used to make and pack our main products and services during the reporting period, and what were the total amounts by weight or by volume?
Use your organisation’s own names for product lines, packaging, raw inputs, bought-in components, and source systems first; then map those terms to the reporting categories before you send the request. Keep the ask in business language your team already uses, and check the official source before sign-off.
Weak request
Please provide the GRI 301-1 materials used by weight or volume data.
Why it fails: It uses framework language only, so the owner may not know which internal records to pull, which product lines are in scope, or how to present the figures. It also leaves out the boundary, source, unit basis, and any conversion method needed to make the data usable.
Better request
Please send the materials usage file for [period] covering [business area]. Use the material names your team already tracks, and include the total amount used for each material group, the unit in the source record, the related product or service line, the source system or file, and any conversion or allocation assumptions. Please also note what is included or excluded and who can answer follow-up questions. Please check the official source before sign-off.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
State which materials were counted, how the organisation defined the products and services in scope, and whether the figures are reported by mass, by volume, or both.
Context note
Explain that these numbers show the scale of materials going into the organisation’s main offerings and help readers understand the resource intensity of production and packaging.
Fluctuation statement
If the figures move materially from one period to the next, note the main operational reasons, such as changes in output, product mix, packaging design, or the materials included in scope.
Content index entry
GRI 301-1 Materials used by weight or volume — [location / page] / [notes]
Download Centre
Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner, wrong language
The request goes to a team that does not hold the purchasing, production, or packaging records, so the answer comes back in framework terms instead of the business terms used in day-to-day operations.
Scope left vague
No one pins down which products and services are in scope, so different teams pull different material sets and the final data cannot be reconciled.
Boundary not fixed
The collection brief does not say which sites, business units, or outsourced steps are included, so the figures mix together populations that should stay separate.
Period basis is inconsistent
Some teams use one reporting window while others use a different cut-off or snapshot date, which makes the totals impossible to compare on the same basis.
Weight and volume get mixed
One source file combines mass and volume entries in the same tally, so the numbers cannot be separated cleanly into the two data points.
Source labels are stripped out
The original descriptions from ERP, procurement, or production files are removed during cleaning, so the audit trail no longer shows what each line item actually was.
Evidence metadata is missing
The file arrives without a date, owner, version, or source reference, so no one can tell whether the data is current or trace it back to the original record.
No sign-off trail
The dataset is passed on without a named reviewer confirming it, so there is no clear record of who checked the numbers before they moved into reporting.
Where judgement is often needed
Set the reporting perimeter after acquisitions or disposals
Decide whether the year’s figures follow the business as it stood at the end of the period or are adjusted for bought-in or sold-off operations, and explain the basis used.
Choose one rule where local material names differ
If the same input is described differently across countries or sites, map it to a single internal category and disclose the rule used so like-for-like items are counted consistently.
Be clear about borderline sites and activities
State how you treated operations, products, or packaging that sit just inside or outside the reporting scope, and explain any inclusion or exclusion call.
Fix the timing basis for the quantities counted
Use one clear cut-off point for the period and explain whether the numbers reflect purchases, consumption, or another internal measure of use.
Separate measured data from estimates
Where direct records are missing, estimate only with a stated method, identify the parts based on calculation rather than measurement, and keep the approach consistent.
Explain any unit conversions
If site data arrive in mixed units, convert them to a single basis for the final totals and disclose the conversion method or factors applied.
Show how rounding affects the totals
Round only after the underlying figures have been combined, or explain any other rounding approach, so the published total can be traced back to the source data.
Aggregate small or sensitive locations where needed
If site-level detail would expose confidential information or create an impractical level of granularity, combine the data at a higher level and say how the grouping was done.
Decide how to treat shared materials across product lines
Where one input supports more than one product or service, set out the allocation rule used so the same material is not counted twice or left out.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Food manufacturing
We set out the main raw and packaging inputs used to make and pack our core products, split by material type. This is a synthetic illustration only, with figures shown in tonnes and litres for one reporting period.
Illustrative only: the table shows how to present the main material inputs used for production and packaging, with each row split into additive parts that sum to the row total.
Illustrative (synthetic) example — Consumer electronics assembly
We show the principal materials we use to make and package our products, grouped by material class. This synthetic example uses consistent figures and is for training purposes only.
Illustrative only: the table shows how to present the main material inputs used for production and packaging, with each row split into additive parts that sum to the row total.
Company reports
How companies report GRI 301-1
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
China Airlines, Ltd.
Air Transportation — Airlines · Taiwan · 2024
China Airlines' Sustainability Report 2024 includes a narrative on sustainable procurement and resource recycling, mentioning an aim to increase the percentage of recycled materials (p.100). The report also references materials used by weight or volume and energy consumption within the organisation, citing GRI standards (p.183). However, specific numeric values for the percentage of sustainable procurement or detailed data on materials usage are not clearly presented or found in the report.
JSW Steel Limited
Mining — Iron, Aluminum, Other Metals · India · 2025
JSW Steel Limited’s Integrated Annual Report FY 2024-25 provides detailed coverage of materials used by weight or volume, including specific figures such as 191,093,393.4 tonnes reported on page 164 and cost of materials consumed at ₹89,998 crore on page 144. The report also addresses management of material topics related to materials on page 109. However, no clear numeric values were found for recycled input materials or reclaimed products, and some narrative context on stakeholder engagement and risk management is referenced but not detailed on page 25.
Home Product Center Public Company Limited
Retailing · Thailand · 2025
Home Product Center Public Company Limited’s Sustainability Report 2025 provides detailed coverage of materials management, referencing GRI 301 standards and reporting materials used by weight or volume on page 201. The report includes specific numeric data on recyclable materials such as plastics, ceramics, metals, and electronic components, with quantities detailed on page 50. However, the report does not clearly address non-recyclable materials or provide comprehensive data on procurement practices or other material topics beyond the materials scope.
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Check your understanding
Scenarios to work through
A food manufacturer buys flour, sugar and packaging film for its main product line. The procurement team can pull purchase records for the year, but some materials are recorded in kilograms and others in litres.
QHow should the preparer decide what to report for the materials used in making and packing the main products, and how should the mixed units be handled?
Reveal model answer →Hide answer ↑The preparer should separate the information into the two measures the disclosure asks for: one figure for the total mass of materials used, and one figure for the total amount by space occupied where that is the relevant measure. If the organisation uses different units in source records, those records need to be converted and rolled up consistently so the reported totals reflect the materials used for producing and packaging the main products and services.
Why this matters · Use the two measurement bases separately and make sure source data are converted into consistent totals before reporting.
A cosmetics business makes creams and lotions in-house, then fills them into jars and tubes. It also buys outer cartons, but the finance team is unsure whether to include the packaging materials in the same totals as the product ingredients.
QShould the preparer include the packaging materials when calculating the totals for the organisation’s main products and services?
Reveal model answer →Hide answer ↑Yes. The calculation covers materials used both to make the product and to package it, so the preparer should include the ingredients and the packaging materials that go into the organisation’s primary products and services. The key is to capture the full material input linked to those main offerings, rather than only the product content.
Why this matters · Include both production inputs and packaging inputs when building the totals.
A software company reports that it has no physical products, but it does buy printed manuals and branded boxes for customer starter kits. The sustainability lead is unsure whether the disclosure can be left blank because the business is mostly digital.
QWhat should the preparer do if the organisation has very limited physical material use but still uses some materials for its main service offering?
Reveal model answer →Hide answer ↑The preparer should assess whether any materials are used to produce or package the organisation’s primary services or products, even if the business is mainly digital. If there is material use, it should be captured in the relevant measure; if there is none, the preparer should be able to support that conclusion with evidence from operations and purchasing records.
Why this matters · Do not assume a digital business has nothing to report; test the actual material inputs linked to the main offering.
A manufacturer has one site that makes its flagship item and another site that only produces spare parts for internal use. The reporting team has a complete list of all materials bought across both sites, but it is unclear which items belong in the disclosure.
QWhich materials should be included in the reported totals: everything purchased by the organisation, or only the materials tied to the main products and services?
Reveal model answer →Hide answer ↑Only the materials used for the organisation’s primary products and services should be included. Purchases for internal use, support activities, or other non-primary outputs should be excluded unless they are part of producing or packaging the main products and services being reported.
Why this matters · Limit the totals to materials linked to the organisation’s primary outputs, not all purchases.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
For GRI 301-1 Materials, what data do I need to collect before I start drafting the disclosure?+−
The page says to prepare three datapoints: key material type, total material weight and total material volume. Use those as the starting point for your data request and check that the figures are ready before you draft the narrative.
How do I use the step-by-step 'how to prepare' section for GRI 301-1 Materials?+−
Use it as a working sequence for getting the disclosure ready, rather than as a final write-up. It is there to help you organise the data, methodology and supporting evidence before you turn anything into draft reporting text.
Who should own the GRI 301-1 Materials data in practice?+−
The page is designed for practitioners such as sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person or team that can source and explain the material data. The key is to assign someone who can also assemble the evidence pack and answer assurance questions.
What should I include in the evidence pack for GRI 301-1 Materials?+−
The page includes an assurance-ready evidence pack with five items, so you should gather the supporting documents that back up the reported material data and the method used. Build the pack alongside the disclosure so the figures can be traced and checked easily.
What are the five assurance claims I need to verify for GRI 301-1 Materials?+−
The page says there are five assurance claims to verify, each with a claim, risk and evidence prompt. Use those prompts to test whether the data, method and supporting documents line up before you finalise the disclosure.
What are the common reporting gaps or mistakes on the GRI 301-1 Materials page?+−
The page lists common reporting gaps and mistakes to help you spot weak points before submission. Use that section as a pre-check so you can correct missing data, unclear scope or weak evidence before the draft is signed off.
How can I turn the GRI 301-1 Materials data into a draft disclosure?+−
The page includes draft-output support such as visualisation ideas, narrative starters and a GRI content-index line. That means you can move from the prepared data into a first draft by using the suggested structure rather than starting from a blank page.
How do I use the GRI 301-1 Materials workbook download?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the preparation steps, capture the data and keep the assurance checks together in one place.
What is the printable Library Card PDF for GRI 301-1 Materials used for?+−
The Download Centre also includes a printable Library Card in .pdf format. It is a practical companion for working through the disclosure and keeping the key points to hand while you prepare the data and evidence.
Can I use the synthetic example disclosure on the GRI 301-1 Materials page as a template?+−
Yes, but only as an illustrative guide. The page says the example is synthetic, and the quantitative table is there to show how the disclosure can be presented rather than to provide real company data.
How does the GRI 301-1 Materials page relate to ESRS E5, and can I reuse the data?+−
The page notes ESRS E5 as the closest correspondence, so the data may be reusable across both contexts. Treat that as a practical cross-reference, not as a statement that the reporting requirements are identical.
More questions this page can help with
GRI 301-1 Materials: what are the three datapoints I should request from operations or procurement?GRI 301-1 Materials: how do I check whether my material type classification is good enough for the disclosure?GRI 301-1 Materials: what evidence should I keep to support the total material weight and volume figures?GRI 301-1 Materials: how do I avoid the most common mistakes before assurance review?GRI 301-1 Materials: what should go into the draft narrative starter and content-index line?GRI 301-1 Materials: how do I use the Prep & Assurance workbook to track data owner sign-off?GRI 301-1 Materials: is the synthetic example disclosure suitable for training a data owner?GRI 301-1 Materials: where can I find real published company reports linked from the page?GRI 301-1 Materials: what should an assurance reviewer look for in the evidence pack?GRI 301-1 Materials: how do I turn the prepared data into a first draft without overcomplicating it?GRI 301-1 Materials: can the Library Card PDF be used as a quick reference during review meetings?GRI 301-1 Materials: what does the page say about using ESRS E5 data alongside this disclosure?
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