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GRI 301: Materials·Disclosure GRI 301-2

Recycled input materials used

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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.

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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 301-2 · 2016

Gültig ab

2018-07-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-08-01

LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Für diese Offenlegung

8LRA preparation fields 8zu prüfende Aussagen 8Nachweisbereiche

Kern der Offenlegung

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.

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Bevor Sie beginnen

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

Disclosure 301-2 requires an organization to report the percentage of recycled input materials used to manufacture its primary products and services. 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. Have the supporting records and the final response been reconciled?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
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

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So bereiten Sie es vor

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.

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 301-2: 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.

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Methodenhinweis

If estimation is required, report the estimation method used.

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.

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
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.

Vorzubereitendes Nachweispaket

GRI 301-1 calculation, production records, inventory issues and packaging records.Supplier declarations, recycled-content certificates, bills of materials and material specifications.Calculation workbook and arithmetic reconciliation.Classification register and supporting evidence.Supplier percentages, certificates and allocation calculations.Meter records, density factors and conversion workbook.Estimation methodology and working papers.GRI 2-2 entity mapping and scope reconciliation.

Häufige Lücken in der Berichterstattung

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.

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Verweise auf das Rahmenwerk

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GRI

GRI 301-2

innerhalb von GRI 301: Materials

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Materials used by weight or volume → Karte Reclaimed products and their packaging materials → Karte Alle Offenlegungen durchsuchen →

Mehr in GRI 301 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →

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