Disclosure focus
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.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| 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 |
How to prepare it
Request the data
Request the disclosure evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
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.
Better request
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.
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Usage data should reflect materials in their original state and should not be further manipulated, for example by presenting dry weight.
Context note
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 Centre
Preparation tools & forms
Professional preparation tools for GRI 301-1 — free with verified email access. Enter the code we send you once and use downloads, report links and the LRA AI Assistant for 24 hours.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| 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. |
Evidence pack to prepare
Common reporting gaps
Ask the Study Studio AI Assistant about this disclosure
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Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
GRI
GRI 301-1
within GRI 301: Materials
Related & explore
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Go deeper · GRI 301-1
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