انتقل إلى جوهر الإفصاح
RK
راجعه
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative
مجانًا · لأعضاء المجتمع
✓ مساعد LRA الذكي · بإشراف بشري
افتح المصدر الرسمي ←
Explore GRI training (ESRS bundle) →
GRI 301: Materials·Disclosure GRI 301-2
Recycled input materials used
إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.
الوضع القانوني
GRI 301: Materials 2016 remains applicable at the date of this review. A draft GSSB work programme proposes a future revision, but no revised GRI 301 Standard is currently effective.
بطاقة النشر
آخر مراجعة في 2026-08-01
راجعه
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative
المعيار
GRI 301: Materials
Disclosure GRI 301-2 · 2016
آخر مراجعة
2026-08-01
مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative
لإعداد هذا الإفصاح
جوهر الإفصاح
Disclosure 301-2 requires an organization to report the percentage of recycled input materials used to manufacture its primary products and services.
The percentage must be calculated by dividing the total recycled input materials used by the total input materials used and multiplying the result by 100. The denominator must use the total weight or volume of materials specified in Disclosure 301-1 and therefore cover the same production and packaging material population.
Apply the GRI definition of recycled input material. A recycled input material replaces virgin material, is purchased or obtained from internal or external sources, and is not a by-product or non-product output produced by the organization itself.
The numerator and denominator should cover the same reporting period, entities, sites, primary products and services, packaging scope and measurement basis. Where weight and volume measurements use different units, they can be converted to standardized units using documented conversion factors.
If estimation is required, report the estimation method used.
تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.
قبل أن تبدأ
قبل أن تبدأ
قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.
الإعداد
المعلومات الأساسية المطلوب إعدادها
| حقل الإعداد | ما يجب تسجيله | إشارة إلى الدليل | الجهة المسؤولة |
|---|---|---|---|
| Total input materials used | Total weight or volume of materials used under Disclosure 301-1, including applicable production and packaging materials. | GRI 301-1 calculation, production records, inventory issues and packaging records. | Operations / Production |
| Recycled input materials used | Total weight or volume meeting the GRI definition of recycled input material. | Supplier declarations, recycled-content certificates, bills of materials and material specifications. | Procurement / Supply Chain |
| Recycled input percentage | Recycled input materials divided by total input materials, multiplied by 100. | Calculation workbook and arithmetic reconciliation. | Sustainability Reporting |
| Definition assessment | Evidence that included materials replace virgin inputs and are not the organization’s own by-products or NPO. | Classification register and supporting evidence. | Sustainability / Operations |
| Mixed-content allocation | Recycled and virgin portions of materials containing both types of content. | Supplier percentages, certificates and allocation calculations. | Procurement |
| Measurement and conversion basis | Weight or volume units and any standardized-unit conversions. | Meter records, density factors and conversion workbook. | Operations |
| Estimation method | Source data, assumptions and method used where direct measurement was unavailable. | Estimation methodology and working papers. | Data owner / Sustainability |
| Reporting scope | Entities, sites, primary products, services and packaging included in numerator and denominator. | GRI 2-2 entity mapping and scope reconciliation. | Sustainability Reporting |
＋ إظهار العناصر الفرعية لـ GRI 301-2 (قائمة عمل LRA)
Total weight or volume of materials used under Disclosure 301-1, including applicable production and packaging materials.
Total weight or volume meeting the GRI definition of recycled input material.
Recycled input materials divided by total input materials, multiplied by 100.
Evidence that included materials replace virgin inputs and are not the organization’s own by-products or NPO.
Recycled and virgin portions of materials containing both types of content.
Weight or volume units and any standardized-unit conversions.
Source data, assumptions and method used where direct measurement was unavailable.
Entities, sites, primary products, services and packaging included in numerator and denominator.
كيفية إعداده
Disclosure 301-2 requires an organization to report the percentage of recycled input materials used to manufacture its primary products and services.
Collect and reconcile the records for: Total input materials used; Recycled input materials used; Recycled input percentage; Definition assessment; Mixed-content allocation; Measurement and conversion basis; Estimation method; Reporting scope.
Apply Disclosure 301-2 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.
اطلب البيانات
Request the disclosure evidence
حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.
Provide the reporting-period records and reconciliations for Disclosure 301-2: Total input materials used; Recycled input materials used; Recycled input percentage; Definition assessment; Mixed-content allocation; Measurement and conversion basis; Estimation method; Reporting scope. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
طلب أفضل
Provide the reporting-period records and reconciliations for Disclosure 301-2: Total input materials used; Recycled input materials used; Recycled input percentage; Definition assessment; Mixed-content allocation; Measurement and conversion basis; Estimation method; Reporting scope. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
صُغ إفصاحك
ملاحظات تحوّل البيانات إلى إفصاح
نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.
ملاحظة منهجية
If estimation is required, report the estimation method used.
ملاحظة سياقية
Keep mandatory Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Use a GRI 1 reason for omission where an applicable requirement cannot be reported.
مركز التنزيلات
أدوات ونماذج الإعداد
أدوات إعداد احترافية لـ GRI 301-2 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧
02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الاعتماد.احصل عليه مجانًا ↧
03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧
الجاهزية للتحقق
لكل ادعاء، تحقّق من الأدلة
| الادعاء | المخاطر | الأدلة الواجب فحصها |
|---|---|---|
| Total input materials used is reported accurately and completely. | The response omits, misclassifies or overstates total input materials used. | GRI 301-1 calculation, production records, inventory issues and packaging records. |
| Recycled input materials used is reported accurately and completely. | The response omits, misclassifies or overstates recycled input materials used. | Supplier declarations, recycled-content certificates, bills of materials and material specifications. |
| Recycled input percentage is reported accurately and completely. | The response omits, misclassifies or overstates recycled input percentage. | Calculation workbook and arithmetic reconciliation. |
| Definition assessment is reported accurately and completely. | The response omits, misclassifies or overstates definition assessment. | Classification register and supporting evidence. |
| Mixed-content allocation is reported accurately and completely. | The response omits, misclassifies or overstates mixed-content allocation. | Supplier percentages, certificates and allocation calculations. |
| Measurement and conversion basis is reported accurately and completely. | The response omits, misclassifies or overstates measurement and conversion basis. | Meter records, density factors and conversion workbook. |
| Estimation method is reported accurately and completely. | The response omits, misclassifies or overstates estimation method. | Estimation methodology and working papers. |
| Reporting scope is reported accurately and completely. | The response omits, misclassifies or overstates reporting scope. | GRI 2-2 entity mapping and scope reconciliation. |
حزمة الأدلة المطلوب إعدادها
الثغرات الشائعة في التقارير
Using purchases, recycled packaging or by-products outside the GRI recycled-input definition.
Using a denominator that does not reconcile to Disclosure 301-1.
Using internal labels in place of the defined GRI terms.
Leaving a required preparation field unsupported by traceable evidence.
Treating GRI recommendations as mandatory requirements or mandatory requirements as optional.
Publishing estimates, exclusions or partial scope without methods, assumptions and the applicable reason for omission.
اسأل مساعد Study Studio الذكي عن هذا الإفصاح
احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.
جرّب
كيف أُعِدّ GRI 301-2؟
ما البيانات التي يلزم جمعها؟
ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان
مراجع الإطار
متطلبات GRI ذات الصلة والإفصاحات المرتبطة
المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.
GRI
GRI 301-2
ضمن GRI 301: Materials
ذات صلة واستكشاف
Materials used by weight or volume → بطاقةReclaimed products and their packaging materials → بطاقة
تصفّح جميع الإفصاحات ←
المزيد في GRI 301 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←
تعمّق أكثر · GRI 301-2
تعلّم إعداد هذا الإفصاح من البداية إلى النهاية
This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
كيف بُنيت هذه المكتبة
312 تقريرًا منشورًا مفهرسًا
63171 صفحة باستشهادات على مستوى الصفحة
272 بطاقة إفصاح من إعداد ممارسين
/ar/knowledge-hub/disclosure-cards/gri-301-2/
مجانًا · LRA Community
احصل على أدوات GRI 301-2 — مجانًا
أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
✓
تم — يبدأ تنزيلك الآن
يجري تنزيل ملفك الآن. كما أصبح حسابك في المجتمع (Cabinet) جاهزًا — مع مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
افتح حسابك ←