انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

GRI 301: Materials·Disclosure GRI 301-3

Reclaimed products and their packaging materials

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.

افتح المصدر الرسمي لـ Global Reporting Initiative ↗ مشاركة

بطاقة النشر

آخر مراجعة في 2026-08-01
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

المعيار

GRI 301: Materials

Disclosure GRI 301-3 · 2016

ساري اعتبارًا من

2018-07-01

المصدر الرسمي: فتح ↗

آخر مراجعة

2026-08-01

مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative

لإعداد هذا الإفصاح
8LRA preparation fields 8ادعاءات للتحقق 8مجالات الأدلة

جوهر الإفصاح

Disclosure 301-3 requires an organisation to report, for each product category, the percentage of products and their packaging materials that were collected for reuse or recycling at the end of their useful lives during the reporting period.

The percentage is calculated by dividing the products and their packaging materials reclaimed during the reporting period by the products sold during the reporting period and multiplying the result by 100. Product rejects and recalls must be excluded from the calculation.

The organisation must also explain how the data have been collected. Collection and treatment can be carried out by the organisation or by a contractor acting on its behalf. The reclaimed products, components or packaging materials can subsequently be used by the organisation or by other users.

Recycled or recovered material incorporated into newly manufactured products is not the subject of Disclosure 301-3 and should be assessed under Disclosure 301-2.

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
Product category The related group of products for which the percentage is calculated. Product catalogue, sales taxonomy and category mapping. Product Management
Products sold Quantity of products sold during the reporting period for the category. ERP sales records, invoicing and dispatch reconciliation. Sales / Finance
Products and packaging reclaimed Quantity collected at end of useful life for reuse or recycling during the reporting period. Take-back systems, retailer returns, contractor and recycler records. Product Stewardship / Reverse Logistics
Excluded returns Rejects, recalls, warranty replacements and ineligible commercial returns removed from the numerator. Return-reason register, recall and quality-control records. Operations / Quality
Reclaimed percentage Eligible reclaimed quantity divided by products sold, multiplied by 100. Calculation workbook and reconciliation. Sustainability Reporting
Collection method How data were gathered, consolidated, checked and estimated. Methodology note, system extracts and control records. Data Governance
Packaging information Packaging included in the main calculation and any separately reported recycling or reuse information. Packaging take-back and recovery records. Packaging / EPR
Reporting scope Entities, markets and schemes covered by the calculation. GRI 2-2 mapping and programme coverage register. Sustainability Reporting
＋ إظهار العناصر الفرعية لـ GRI 301-3 (قائمة عمل LRA)

كيفية إعداده

Disclosure 301-3 requires an organisation to report, for each product category, the percentage of products and their packaging materials that were collected for reuse or recycling at the end of their useful lives during the reporting period.
Collect and reconcile the records for: Product category; Products sold; Products and packaging reclaimed; Excluded returns; Reclaimed percentage; Collection method; Packaging information; Reporting scope.
Apply Disclosure 301-3 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 301-3: Product category; Products sold; Products and packaging reclaimed; Excluded returns; Reclaimed percentage; Collection method; Packaging information; 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 301-3: Product category; Products sold; Products and packaging reclaimed; Excluded returns; Reclaimed percentage; Collection method; Packaging information; 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

Recycled or recovered material incorporated into newly manufactured products is not the subject of Disclosure 301-3 and should be assessed under Disclosure 301-2.

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 301-3 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع
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
Product category is reported accurately and completely.The response omits, misclassifies or overstates product category.Product catalogue, sales taxonomy and category mapping.
Products sold is reported accurately and completely.The response omits, misclassifies or overstates products sold.ERP sales records, invoicing and dispatch reconciliation.
Products and packaging reclaimed is reported accurately and completely.The response omits, misclassifies or overstates products and packaging reclaimed.Take-back systems, retailer returns, contractor and recycler records.
Excluded returns is reported accurately and completely.The response omits, misclassifies or overstates excluded returns.Return-reason register, recall and quality-control records.
Reclaimed percentage is reported accurately and completely.The response omits, misclassifies or overstates reclaimed percentage.Calculation workbook and reconciliation.
Collection method is reported accurately and completely.The response omits, misclassifies or overstates collection method.Methodology note, system extracts and control records.
Packaging information is reported accurately and completely.The response omits, misclassifies or overstates packaging information.Packaging take-back and recovery records.
Reporting scope is reported accurately and completely.The response omits, misclassifies or overstates reporting scope.GRI 2-2 mapping and programme coverage register.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

Reporting recycled input content instead of end-of-life products and packaging reclaimed.
Including rejects or recalls in the reclaimed-products numerator.
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.
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Dr Ross Kurinko

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جرّب كيف أُعِدّ GRI 301-3؟ 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 301-3

ضمن GRI 301: Materials

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Materials used by weight or volume → بطاقةRecycled input materials used → بطاقة تصفّح جميع الإفصاحات ←

المزيد في GRI 301 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

تعمّق أكثر · GRI 301-3

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.

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كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين
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