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GRI 301: Materials·Disclosure GRI 301-1

Materials used by weight or volume

Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official Global Reporting Initiative source.

Legal status

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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Published passport

Last reviewed 2026-08-01
RK Reviewed by 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 educational guidance · Not issued or endorsed by Global Reporting Initiative

Standard

GRI 301: Materials

Disclosure GRI 301-1 · 2016

Effective

2018-07-01

Official source: Open ↗

Last reviewed

2026-08-01

LRA educational guidance · Not issued or endorsed by Global Reporting Initiative

To prepare this disclosure
6LRA preparation fields 6claims to verify 6evidence areas

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
＋ Show GRI 301-1 sub-elements (LRA working checklist)

How to prepare it

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.

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 an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI Assistant.

Free · Community members
01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

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

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.
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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

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Related & explore

Recycled input materials used → CardReclaimed products and their packaging materials → Card Browse all disclosures →

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Go deeper · GRI 301-1

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