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GRI Training Partner GRI 301 · Materials · Disclosure GRI 301-1

Materials used by weight or volume

GRI 301-1 · mandatory · metrics + narrative

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.

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.

Start preparing ↓ Official Global Reporting Initiative source ↗

Disclosure focus

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.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Renewable materials used

    Operations / Supply Chain

    Total weight or volume of renewable materials used to produce and package primary products and services during the reporting period.

    Evidence Production records, bills of materials, inventory issues, packaging records and renewable-material classification.

    Watch for The published response for renewable materials used is incomplete or does not match the supporting records.

  • Non-renewable materials used

    Operations / Supply Chain

    Total weight or volume of non-renewable materials used to produce and package primary products and services during the reporting period.

    Evidence Production records, bills of materials, inventory issues, packaging records and non-renewable-material classification.

    Watch for The published response for non-renewable materials used is incomplete or does not match the supporting records.

  • Material category

    Procurement / Operations

    Raw material, associated process material, semi-manufactured good/component or packaging material.

    Evidence Materials master data, product specifications and process mapping.

    Watch for The published response for material category is incomplete or does not match the supporting records.

  • Source of material

    Procurement

    Purchased externally or sourced internally.

    Evidence Supplier and internal production/extraction records.

    Watch for The published response for source of material is incomplete or does not match the supporting records.

  • Measurement basis

    Operations / Sustainability Reporting

    Direct measurement or estimate; estimation and conversion methods where applicable.

    Evidence Metering records, standard weights, density factors and calculation workbook.

    Watch for The published response for measurement basis is incomplete or does not match the supporting records.

  • Reporting scope

    Sustainability Reporting

    Entities, sites and primary products/services included in the calculation.

    Evidence GRI 2-2 entity list and scope reconciliation.

    Watch for The published response for reporting scope is incomplete or does not match the supporting records.

Before you start

  • 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.
  • 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.
  • Have the supporting records and the final response been reconciled?
＋ 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

Download preparation tools for GRI 301-1 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
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 ↧

Check

For each claim, check the evidence

  • Renewable materials used is reported accurately and completely.

    Risk The response omits, misclassifies or overstates renewable materials used.

    Evidence to check Production records, bills of materials, inventory issues, packaging records and renewable-material classification.

  • Non-renewable materials used is reported accurately and completely.

    Risk The response omits, misclassifies or overstates non-renewable materials used.

    Evidence to check Production records, bills of materials, inventory issues, packaging records and non-renewable-material classification.

  • Material category is reported accurately and completely.

    Risk The response omits, misclassifies or overstates material category.

    Evidence to check Materials master data, product specifications and process mapping.

  • Source of material is reported accurately and completely.

    Risk The response omits, misclassifies or overstates source of material.

    Evidence to check Supplier and internal production/extraction records.

  • Measurement basis is reported accurately and completely.

    Risk The response omits, misclassifies or overstates measurement basis.

    Evidence to check Metering records, standard weights, density factors and calculation workbook.

  • Reporting scope is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reporting scope.

    Evidence to check 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

GRI

GRI 301-1

within GRI 301: Materials

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Related & explore

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

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How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue
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