GRI 301: Materials 2016 · Topic Standard · Cross-sectoral
Disclosure GRI 301-2
Recycled input materials used
Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.
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Reviewed by
Dr Ross Kurinko · GRI Certified Trainer
To prepare this disclosure
1 datapoints ↓
5 claims to verify ↓
5 evidence areas ↓
3 report examples ↓
Disclosure focus
This disclosure asks an organisation to report how much recycled material it uses as an input to make its products or deliver its services. In practice, the focus is on the amount of recycled content actually used during the reporting period, rather than on intentions, targets, or general recycling activity.
The practical question is how broadly this is measured across the organisation’s operations. A complete response should cover the relevant activities and sites included in the reporting boundary, so the figure reflects the organisation’s overall use of recycled inputs rather than only a flagship site or a limited product line.
* 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
| Datapoint | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Recycled input share | Capture the share of recycled material used in making the organisation’s main products and services, expressed as a percentage. | Production specifications, materials purchasing records, supplier declarations, and calculation workings showing recycled input against total input for the reporting period. | Operations / Procurement |
Show GRI 301-2 sub-elements (LRA working checklist)
- Work out what share of the materials used to make the organisation’s main products and services comes from recycled inputs.
- State that share as a percentage, using the recycled material used in production as the basis.
LRA working checklist - paraphrased; see official source
How to prepare
- Set the reporting boundary first: decide which products and services sit inside the calculation, and make sure the same boundary is used consistently for the period you are reporting.
- Define what you will treat as recycled input material, and confirm how you will identify the primary products and services that the measure relates to.
- Gather the source records that support the calculation, such as purchasing, production, or material-tracking evidence, so the percentage can be traced back to underlying data.
- Calculate the share as a percentage and present the result clearly, using the same basis throughout so the figure is internally consistent.
- Record any exclusions, assumptions, or changes in method that affect the number, so a reviewer can see what was left out and why.
- Check the final disclosure against the official source to confirm the scope, definitions, evidence, and reported percentage all align before publication.
Request recycled-content input data from Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What share of the materials used in our product and service output came from recycled sources during the reporting period?
Use your organisation’s own terms first, then map them to the reporting question. For example, if your teams talk about feedstock, raw materials, purchased components, or recycled content, keep that language in the request and only translate it afterwards for reporting. Adapt this to how your business tracks production, purchasing, and material flows, and check the source guidance before sign-off.
Weak request
Can you send the GRI 301-2 recycled input materials data for the year?
Why it fails: It uses framework language only, does not say which internal teams or material groups are in scope, and gives no clue about the basis, source system, or how the figures should be returned. That makes it harder for the owner to respond quickly and consistently.
Better request
Can you send the material input figures for [reporting period] for [sites/product lines in scope]? Please include the total amount used, the amount from recycled sources, the basis used, any estimates or exclusions, and the source extract. Please use your normal internal category names and I’ll map them for reporting.
Formal email template
Subject: Request for recycled-content input data for [reporting period]\n\nHi [name/team],\n\nI’m pulling together the data needed for our sustainability reporting and need your help with the material input figures for [reporting period].\n\nPlease send the following for [sites/product lines/business units in scope]:\n- the total quantity of input materials used for [primary products and services / your internal production categories]\n- the quantity of those inputs that came from recycled sources\n- the basis used for the figures (for example, mass or another internal measure)\n- any notes on estimates, exclusions, or unusual items\n- the source file or system extract used to prepare the numbers\n\nPlease also include the internal category names you used so I can map them correctly in the reporting pack. If it is easier, you can return the information in the table format below.\n\nThis is a possible LRA training template; please adapt it to your organisation and check the source guidance before sign-off.\n\nThanks,\n[preparer name]
Short Teams / Slack version
Hi [name/team] — could you send the recycled-content input figures for [reporting period] for [sites/product lines in scope]? Please include total input used, recycled-source input, the basis used, any exclusions/estimates, and the source extract. Use your usual internal category names and I’ll map them for reporting. This is a possible LRA training template; please adapt it to your organisation and check the source guidance before sign-off.
Industry examples
Food and beverage manufacturing
Context. The business tracks ingredient and packaging inputs separately across several plants.
Adapted request. Please send the input figures for [reporting period] for the plants in scope. Include total ingredient and packaging inputs used in production, the amount sourced from recycled material where that applies, the unit used, and the system extract or working paper behind the numbers. Use your usual ingredient, packaging, and supplier category names.
Example response. Plant A: packaging board 120,000 kg total; 48,000 kg recycled-source board; recycled share 40%. Plant B: PET preforms 80,000 kg total; 20,000 kg recycled-source PET; recycled share 25%. Source: ERP extract and supplier declarations.
Consumer goods manufacturing
Context. The business buys resin, metal parts, and paper-based inputs through procurement and tracks them by supplier code.
Adapted request. Please provide the purchased input data for [reporting period] covering resin, metal, and paper-based materials used in the product lines in scope. Include total quantity, quantity from recycled sources, the calculation basis, and any supplier evidence or exceptions. Keep your supplier and material codes as used internally.
Example response. Resin grade R1: 500 tonnes total; 150 tonnes recycled-source; 30%. Aluminium parts: 200 tonnes total; 60 tonnes recycled-source; 30%. Paperboard: 90 tonnes total; 45 tonnes recycled-source; 50%. Source: procurement report plus supplier certificates.
The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.
Draft your disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
State how you defined recycled material, what you counted as the production input base, and whether the figure covers all main products and services or only the parts for which data were available.
Context note
Explain what the percentage says about how much recovered material is being built into the organisation’s core offerings, and note whether the figure reflects a broad shift in sourcing or only a limited part of the business.
Fluctuation statement
If the share moved materially, link the change to practical drivers such as supplier changes, product redesign, availability of recovered feedstock, or changes in what was included in the calculation.
Content index entry
GRI 301-2 Recycled input materials used — [location / page] / [notes]
Download Centre
Professional preparation tools and forms for GRI 301-2. Each download includes a concise “How to use” guide.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| I can show how we worked out the coverage figure, including the data sources used, the period covered, and the boundary we applied to the disclosed operations. | An assurer may question whether the coverage basis was applied consistently, whether the boundary was chosen to suit the result, or whether the figure leaves out relevant parts of the business. | Boundary memo; reporting instructions; source-system extracts; consolidation or inclusion list; calculation workbook showing the covered population and any exclusions. |
| I can evidence why certain sites, entities, or product lines were left out of the calculation, and that those decisions were made before publication rather than adjusted afterwards. | An assurer may probe whether exclusions were justified, whether they were applied selectively, or whether late changes altered the reported outcome. | Scope decision log; management approvals; exception register; emails or meeting notes recording inclusion/exclusion decisions; version history of the calculation file. |
| I can demonstrate that the underlying data were taken from controlled business records and that any estimates or conversions were based on a documented method. | An assurer may challenge the reliability of the source data, the use of estimates, or whether conversion factors and assumptions were applied consistently. | System reports; source documents; methodology note; assumption register; calculation sheets showing formulas, conversion factors, and any estimated inputs. |
| I can show the checks we completed before release, including internal review of the arithmetic, sense-checks against prior periods, and sign-off by the responsible team. | An assurer may look for weak review controls, unexplained movements, calculation errors, or missing approval before the figure was published. | Review checklist; reconciliation to prior period or management reports; reviewer comments and responses; approval record; final sign-off version of the disclosure. |
| I can provide the working papers and supporting records that link the published figure back to the original evidence, so the trail from source to disclosure is clear. | An assurer may test whether the audit trail is complete, whether supporting records are retained, and whether the published number can be traced back without gaps. | Working papers; retained source evidence; file index; document retention log; traceability schedule linking the published figure to underlying records. |
Evidence pack to prepare
- The governing policy or written commitment behind this disclosure
- A methodology / definition note setting out how the disclosure was scoped and prepared
- Source-system exports the figures or facts were drawn from
- The internal approval / sign-off record for the disclosure before publication
- Minutes or records evidencing the relevant engagement or consultation
Common reporting gaps
- A percentage is stated without the underlying counts (numerator and denominator).
- The denominator — what the figure is a share of — is not explained.
- Partial scope is reported as if it were complete coverage.
- One-off activities are counted as if they were ongoing programmes.
- Boundary or period changes that move the figure are not flagged.
- Exclusions from the reported scope are not listed or explained.
Mistakes to avoid when collecting the data
- Wrong owner
The request goes to a team that does not hold the purchasing, production, or materials records, so the figure is built from second-hand estimates instead of the source system.
- Framework language first
People ask for the metric using reporting jargon rather than the business names for recycled feedstock and finished output, which leads to confusion and the wrong data pull.
- Scope left vague
No one agrees which product lines, sites, or material streams are in scope, so different teams collect different slices of the business and the result cannot be reconciled.
- Wrong time basis
The data is taken from a different reporting period or a mismatched cut-off date, so the percentage does not line up with the rest of the reporting pack.
- Mixed counting method
One team counts by weight while another uses spend, units, or invoices, so the numerator and denominator are built on different bases and the percentage is distorted.
- Source labels lost
The original tags from the ERP, supplier file, or lab record are stripped away during consolidation, making it impossible to trace which recycled material entries were included.
- Separate populations merged
Recycled material used in one product family is blended with data from another line that should be tracked separately, so the final number hides important differences.
- Evidence details missing
The file contains a percentage but no date, source reference, or preparer note, so reviewers cannot tell where the number came from or whether it was current.
- No sign-off trail
The draft is circulated without a named reviewer or approval record, leaving no clear trail of who checked the calculation before it was used.
Where judgement is often needed
- Set the reporting perimeter after acquisitions or disposals
Use the same business boundary you apply for the rest of the period, and if a buy-in or sale changes what sits inside the group, explain whether the figure reflects the new shape for the full year or only from the change date.
- Choose one rule when local labels differ
Where countries or sites describe recycled feedstock differently, pick a single internal rule for what counts, apply it consistently, and note any exclusions or inclusions that were needed to keep the measure comparable.
- Decide how to treat mixed or borderline material streams
If a material stream is partly recycled and partly not, make a clear judgement on whether to include only the recycled share or to leave it out, and describe the basis used.
- Align the measure with the production line you are reporting on
If recycled material is used in some products, sites, or processes but not others, state the operational scope used for the calculation so readers can see which output lines are covered.
- Fix the timing basis for the year-end figure
Choose whether the percentage is built from purchases, consumption, or another internal stock-and-flow basis, keep that basis stable, and explain any cut-off or timing adjustments.
- Use estimates only where direct records are incomplete
When weighbridge, supplier, or batch records are missing, estimate the recycled share using a documented method, disclose that estimate was used, and keep the method consistent from period to period.
- State how you handled rounding
Round the percentage in a way that does not distort the underlying calculation, and if small changes in the inputs move the published figure, explain the rounding approach used.
- Aggregate enough to protect sensitive supplier data
If supplier-level or site-level detail could identify a commercial source, combine the data to a higher level before reporting and say that the published percentage is a grouped figure.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Food manufacturing · synthetic · written by LRA
This example shows how a reporter can present the recycled-content share for its main output in plain language, with a simple total-and-part calculation that rounds to a whole percentage.
Synthetic illustration only. We calculated the share of recycled material going into the products and services we make, using the total input mass for the period as the base.
- In this example, our primary output used 2,400 tonnes of input material in total, of which 900 tonnes came from recycled sources.
- That means recycled content made up 38% of the material we used to produce our main goods and services.
Consumer electronics assembly · synthetic · written by LRA
This example uses a different sector and a different scale, but the same idea: report the recycled portion of the materials used to make the organisation’s main products and services, with the percentage derived from the part divided by the total.
Synthetic illustration only. We measured the recycled material used in making our core products and services against the full amount of material we put into that production.
- For the period shown here, our main output required 1,250 kilograms of input material overall, including 500 kilograms from recycled sources.
- On that basis, recycled material represented 40% of the inputs used for our primary products and services.
Draft output & visualisation ideas
How to turn the collected data into a draft disclosure. Suggested visuals and a GRI content-index line generated from this disclosure's datapoints.
Suggested visuals
- Share of recycled content in product inputs — donut: The proportion of recycled material used across the inputs that go into the organisation’s main products and services.
- Recycled versus non-recycled input mix — stacked bar: A side-by-side view of the input mix, showing how much of the material used in production comes from recycled sources and how much does not.
- Recycled input share over time — line: How the recycled-material share changes across reporting periods, helping readers see whether the proportion is rising, falling, or stable.
- Comparison across product lines — bar: Differences in recycled-material use between product or service lines, where the data are available at that level.
- Input material composition table — table: A simple breakdown of the materials used in production, with the recycled portion shown as a percentage alongside the total input base.
From a number to a disclosure
What separates a figure from a disclosure.
Basic
We used 18% recycled material in our main products and services.
Better
We used 18% recycled material in our main products and services, with 12% from post-consumer sources and 6% from pre-consumer sources.
Best
For this year, we used 18% recycled material in our main products and services, split between 12% post-consumer and 6% pre-consumer input, and the share rose because we switched part of our packaging and component supply to recycled feedstock.
Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 301-2 — these are report practice, not exact disclosure examples.
| Company | Sector · Country | Year | Match | Page | Report | Assurance | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
 |
Godrej Properties Limited | Real Estate · India | 2025 | Partial | p. 68 →p. 263 →p. 268 → | Integrated Report 2024-25 → | KPMG | ||||||
Evidence in Godrej Properties Limited’s reportWhat the report shows Godrej Properties Limited’s Integrated Report 2024-25 includes a reported percentage value for recycled input materials by weight or volume, linked to their Green Building commitment and referenced on page 263. This indicates some disclosure of materials used with recycled content as part of their sustainability reporting. However, the report does not provide further detailed data or clarity on the total input materials or the proportion of recycled or reused materials beyond this mention, as seen from the limited extract on page 141.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
|
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 |
Sims Limited | Solid Waste Management Utilities · Australia | 2025 | Exact | p. 65 →p. 69 →p. 17 → | Sims Sustainability Report FY25 → | ey | ||||||
Evidence in Sims Limited’s reportWhat the report shows Sims Limited's 2025 Sustainability Report provides a clear datapoint on recycled input materials, stating that nearly 100 per cent of their inputs are secondary materials (p.65). This is the strongest covered evidence related to the disclosure. However, the report does not provide further quantitative details, such as exact percentages or breakdowns, nor does it clarify other related aspects like sourcing regions or verification methods.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
|
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 |
JSW Steel Limited | Mining — Iron, Aluminum, Other Metals · India | 2025 | Partial | p. 109 →p. 113 →p. 158 → | Integrated Annual Report FY 2024-25 → | EY; BSI; Bureau Veritas | ||||||
Evidence in JSW Steel Limited’s reportWhat the report shows JSW Steel Limited's Integrated Annual Report FY 2024-25 includes a covered datapoint on recycled input materials used, referenced on page 109, indicating some disclosure related to reclaimed products and packaging materials. The report also mentions targets related to sustainability and energy transition on page 49, though these are not directly linked to recycled input percentages. However, the report lacks clear, detailed quantitative data or percentage values explicitly tied to recycled input materials beyond the brief mention on page 109, and other pages provide unrelated information, leaving the extent of disclosure on recycled content somewhat unclear.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Check your understanding
A manufacturer uses 40 tonnes of recycled feedstock and 60 tonnes of virgin feedstock to make a batch of primary products. The reporting team also has recycled material in packaging, but that packaging is not part of the main products being sold.Should the recycled packaging be included in the percentage for this disclosure, or only the recycled material used in making the primary products and services?
Model answer. Only the recycled material that goes into making the primary products and services belongs in the calculation. In this case, the 40 tonnes used in the product batch count, while the recycled packaging does not, because it is not part of the main output being reported. The percentage would be 40% if the total input for those primary products is 100 tonnes.
Why this matters. Keep the calculation tied to recycled material used in the main products or services, not other recycled inputs elsewhere in the business.
A service business uses recycled paper in its office supplies and recycled plastic in staff uniforms, but its reported service output is delivered digitally. The preparer is unsure whether those recycled materials should affect the figure.Do office supplies and uniforms belong in the measure if they are not part of the service delivered to customers?
Model answer. No. The measure is about recycled input materials used to make the primary products and services being reported, so office supplies and uniforms are outside the scope unless they are part of that main output. If the service itself has no material input in the usual sense, the team should not pull unrelated recycled purchases into the percentage.
Why this matters. Use only recycled inputs that are part of the product or service being reported.
A producer buys a component that contains both recycled and non-recycled content. The supplier states that 30% of the component is recycled, and the producer uses 200 kg of the component in its main product line.How should the team treat the recycled portion when working out the percentage for the disclosure?
Model answer. The recycled share of the component can be counted to the extent it is part of the input used in the main product line. Here, 30% of 200 kg equals 60 kg of recycled content, which can be included in the recycled-input total for that product line. The team should then compare that recycled amount with the total input used for the primary products to calculate the percentage.
Why this matters. When an input contains a recycled share, count only the recycled part that actually enters the main product or service.
A company has two product lines. Product A uses 80 kg of recycled material and 120 kg of non-recycled material; Product B uses 20 kg of recycled material and 80 kg of non-recycled material. The preparer is deciding whether to report each line separately or combine them.Should the disclosure be presented as one overall percentage for the primary products and services, or as separate percentages for each product line?
Model answer. The figure should reflect the overall share of recycled input materials used for the primary products and services being reported. In this example, the combined recycled input is 100 kg out of 300 kg total input, so the overall percentage is 33.3%. Separate product-line figures may be useful internally, but the disclosure value should be the combined percentage for the reported scope.
Why this matters. Report one percentage for the full reported scope, using consistent totals across the primary products and services included.
Analyse this disclosure across real reports
See how companies actually report GRI 301-2 — drawn from their own published reports, with the exact pages, and an LRA AI-assistant that works through it with you. Available to LRA Community members and to students throughout their platform access.
Related framework references
How this disclosure maps across the major reporting frameworks.
→
ESRSRelated
ESRS E5
Resource Use and Circular Economy — closest topical match (post-Omnibus ESRS catalogue).
→
IFRSNo equivalent
—
No direct IFRS S1/S2 topical equivalent.
Related & explore
Questions this page answers
For GRI 301-2 Materials, what data do I need to prepare before I start drafting the disclosure?
The page says to prepare the recycled input share datapoint. Use the plain-language explainer and the step-by-step preparation section to work out what your organisation needs to gather before drafting. ↑ section
How do I use the step-by-step 'how to prepare' section for GRI 301-2 Materials in practice?
Use it as a working checklist to move from understanding the disclosure to collecting the right information and shaping a draft. The page is designed to help you prepare the disclosure rather than just describe it. ↑ section
Who should own the GRI 301-2 Materials data collection and sign-off in my organisation?
The page does not assign roles, but it is written for sustainability/ESG managers, HR or data owners, and assurance reviewers. In practice, use it to coordinate ownership around the recycled input share datapoint and the evidence pack. ↑ section
What evidence should I keep for GRI 301-2 Materials so the disclosure is assurance-ready?
The page includes an evidence pack with five items for assurance readiness, plus five assurance claims to verify. Use those sections together to build a file that supports the claim, the risk, and the evidence behind the number. ↑ section
What are the five assurance claims I need to check for GRI 301-2 Materials?
The page says there are five assurance claims to verify, each with a claim, risk, and evidence angle. It does not list them in the page summary, so use the assurance section and evidence pack to check what needs support. ↑ section
What are the common reporting gaps or mistakes for GRI 301-2 Materials, and how do I avoid them?
The page includes common reporting gaps and mistakes to help you spot weak points before you finalise the disclosure. Use those notes alongside the preparation and assurance sections to catch missing data, unclear scope, or weak evidence. ↑ section
How do I turn the GRI 301-2 Materials data into a draft disclosure?
The page has a draft-output section with visualisation ideas, narrative starters, and a GRI content-index line. Use those to turn the recycled input share data into a clear first draft for review. ↑ section
Is there an example disclosure for GRI 301-2 Materials that I can use as a model?
Yes. The page includes synthetic illustrative example disclosures, including a quantitative data table, which you can use as a drafting aid rather than as a real-company benchmark. ↑ section
Can I use the workbook and printable card from the Download Centre to prepare GRI 301-2 Materials?
Yes. The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf, both intended to support preparation and assurance readiness. ↑ section
How can I use the 'From company reports' table for GRI 301-2 Materials?
The table links to real published reports where the topic is disclosed, so you can see how others have presented it in practice. Use it as a reference point, not as a template to copy. ↑ section
What is the closest ESRS correspondence for GRI 301-2 Materials, and can I reuse the data?
The page says the closest ESRS correspondence is ESRS E5 (Resource Use and Circular Economy). You can treat the data as reusable across reporting work, but the page does not say the requirements are identical. ↑ section
More questions this page can help with
- GRI 301-2 Materials recycled input share: what should I gather before drafting the disclosure?
- GRI 301-2 Materials: how do I use the prep and assurance workbook?
- GRI 301-2 Materials evidence pack: what should be in it for assurance?
- GRI 301-2 Materials common mistakes: what should I check before submission?
- GRI 301-2 Materials example disclosure: is there a synthetic table I can use?
- GRI 301-2 Materials draft narrative: what wording starters are provided?
- GRI 301-2 Materials content index line: how do I draft it?
- GRI 301-2 Materials assurance claims: how do I verify them?
- GRI 301-2 Materials data owner: who should own the recycled input share metric?
- GRI 301-2 Materials company reports: where can I see published examples?
- GRI 301-2 Materials ESRS E5: can I reuse the same data for cross-framework reporting?
- GRI 301-2 Materials plain-language explainer: how should I use it to brief my team?
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Sources, status and disclaimer
This LRA assistance tool is designed for educational and internal data-collection purposes. It is not an official interpretation of the GRI Standards, IFRS Sustainability Disclosure Standards or EU CSRD/ESRS requirements. When applying these frameworks in professional practice, users should consult and double-check the official standards, guidance and applicable regulatory sources.
