Zum Kern der Offenlegung springen
RK
Geprüft von
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
LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt
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GRI 301: Materials·Disclosure GRI 301-1
Materials used by weight or volume
Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.
Rechtsstatus
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.
Veröffentlichter Steckbrief
Zuletzt geprüft am 2026-08-01
Geprüft von
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
LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt
Standard
GRI 301: Materials
Disclosure GRI 301-1 · 2016
Zuletzt geprüft
2026-08-01
LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt
Für diese Offenlegung
Kern der Offenlegung
Disclosure 301-1 requires an organization to report the total weight or volume of materials used to produce and package its primary products and services during the reporting period, separately for non-renewable materials and renewable materials.
The calculation should cover the entities included in the organization’s sustainability reporting and should not be limited to flagship sites, selected product lines or only the largest material inputs.
When compiling the information, GRI recommends considering raw materials, associated process materials, semi-manufactured goods or components, and packaging materials. The organization should report for each material type whether it was purchased externally or sourced internally, and whether the data are based on direct measurement or estimation. Where estimation is used, the estimation method should be reported.
Usage data should reflect materials in their original state and should not be further manipulated, for example by presenting dry weight.
Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.
Bevor Sie beginnen
Bevor Sie beginnen
Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.
Vorbereitung
Wichtige vorzubereitende Angaben
| Vorbereitungsfeld | Was zu erfassen ist | Nachweishinweis | Verantwortlich |
|---|---|---|---|
| Renewable materials used | Total weight or volume of renewable materials used to produce and package primary products and services during the reporting period. | Production records, bills of materials, inventory issues, packaging records and renewable-material classification. | Operations / Supply Chain |
| Non-renewable materials used | Total weight or volume of non-renewable materials used to produce and package primary products and services during the reporting period. | Production records, bills of materials, inventory issues, packaging records and non-renewable-material classification. | Operations / Supply Chain |
| Material category | Raw material, associated process material, semi-manufactured good/component or packaging material. | Materials master data, product specifications and process mapping. | Procurement / Operations |
| Source of material | Purchased externally or sourced internally. | Supplier and internal production/extraction records. | Procurement |
| Measurement basis | Direct measurement or estimate; estimation and conversion methods where applicable. | Metering records, standard weights, density factors and calculation workbook. | Operations / Sustainability Reporting |
| Reporting scope | Entities, sites and primary products/services included in the calculation. | GRI 2-2 entity list and scope reconciliation. | Sustainability Reporting |
＋ Teilelemente von GRI 301-1 anzeigen (LRA-Arbeitscheckliste)
Total weight or volume of renewable materials used to produce and package primary products and services during the reporting period.
Total weight or volume of non-renewable materials used to produce and package primary products and services during the reporting period.
Raw material, associated process material, semi-manufactured good/component or packaging material.
Purchased externally or sourced internally.
Direct measurement or estimate; estimation and conversion methods where applicable.
Entities, sites and primary products/services included in the calculation.
So bereiten Sie es vor
Disclosure 301-1 requires an organization to report the total weight or volume of materials used to produce and package its primary products and services during the reporting period, separately for non-renewable materials and renewable materials.
Collect and reconcile the records for: Renewable materials used; Non-renewable materials used; Material category; Source of material; Measurement basis; Reporting scope.
Apply Disclosure 301-1 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.
Daten anfordern
Request the disclosure evidence
Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.
Provide the reporting-period records and reconciliations for Disclosure 301-1: Renewable materials used; Non-renewable materials used; Material category; Source of material; Measurement basis; 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.
Bessere Anfrage
Provide the reporting-period records and reconciliations for Disclosure 301-1: Renewable materials used; Non-renewable materials used; Material category; Source of material; Measurement basis; Reporting scope. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Offenlegung entwerfen
Notizen, die aus Daten eine Offenlegung machen
LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.
Methodenhinweis
Usage data should reflect materials in their original state and should not be further manipulated, for example by presenting dry weight.
Kontexthinweis
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.
Download-Center
Werkzeuge & Formulare zur Vorbereitung
Professionelle Vorbereitungswerkzeuge für GRI 301-1 — kostenlos mit einer LRA Community-Mitgliedschaft. Einmal registrieren (kostenlos) und alle Downloads sind frei — zusammen mit der Disclosure-Bibliothek, den Vorlagen und dem LRA KI-Assistenten.
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Prüfungsbereitschaft
Prüfen Sie zu jeder Aussage die Nachweise
| Aussage | Risiko | Zu prüfende Nachweise |
|---|---|---|
| Renewable materials used is reported accurately and completely. | The response omits, misclassifies or overstates renewable materials used. | Production records, bills of materials, inventory issues, packaging records and renewable-material classification. |
| Non-renewable materials used is reported accurately and completely. | The response omits, misclassifies or overstates non-renewable materials used. | Production records, bills of materials, inventory issues, packaging records and non-renewable-material classification. |
| Material category is reported accurately and completely. | The response omits, misclassifies or overstates material category. | Materials master data, product specifications and process mapping. |
| Source of material is reported accurately and completely. | The response omits, misclassifies or overstates source of material. | Supplier and internal production/extraction records. |
| Measurement basis is reported accurately and completely. | The response omits, misclassifies or overstates measurement basis. | Metering records, standard weights, density factors and calculation workbook. |
| Reporting scope is reported accurately and completely. | The response omits, misclassifies or overstates reporting scope. | GRI 2-2 entity list and scope reconciliation. |
Vorzubereitendes Nachweispaket
Häufige Lücken in der Berichterstattung
Reporting purchases or inventory instead of materials actually used.
Omitting the mandatory renewable and non-renewable split.
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.
Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung
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Ausprobieren
Wie bereite ich GRI 301-1 vor?
Welche Daten muss ich erheben?
Welche Fehler sollte ich vermeiden?
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Verweise auf das Rahmenwerk
Einschlägige GRI-Anforderungen und verwandte Offenlegungen
Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.
GRI
GRI 301-1
innerhalb von GRI 301: Materials
Verwandtes & Entdecken
Recycled input materials used → KarteReclaimed products and their packaging materials → Karte
Alle Offenlegungen durchsuchen →
Mehr in GRI 301 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →
Tiefer einsteigen · GRI 301-1
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Wie diese Bibliothek entsteht
312 veröffentlichte Berichte indexiert
63.171 Seiten mit seitengenauen Fundstellen
272 von Praktikern erstellte Disclosure-Karten
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