Skip to the disclosure focus
Courses

GRI Training Partner GRI 301 · Materials · Disclosure GRI 301-2

Recycled input materials used

GRI 301-2 · mandatory · coverage + narrative

Disclosure 301-2 requires an organization to report the percentage of recycled input materials used to manufacture its primary products and services.

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 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.

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.

  • Total input materials used

    Operations / Production

    Total weight or volume of materials used under Disclosure 301-1, including applicable production and packaging materials.

    Evidence GRI 301-1 calculation, production records, inventory issues and packaging records.

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

  • Recycled input materials used

    Procurement / Supply Chain

    Total weight or volume meeting the GRI definition of recycled input material.

    Evidence Supplier declarations, recycled-content certificates, bills of materials and material specifications.

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

  • Recycled input percentage

    Sustainability Reporting

    Recycled input materials divided by total input materials, multiplied by 100.

    Evidence Calculation workbook and arithmetic reconciliation.

    Watch for The published response for recycled input percentage is incomplete or does not match the supporting records.

  • Definition assessment

    Sustainability / Operations

    Evidence that included materials replace virgin inputs and are not the organization’s own by-products or NPO.

    Evidence Classification register and supporting evidence.

    Watch for The published response for definition assessment is incomplete or does not match the supporting records.

  • Mixed-content allocation

    Procurement

    Recycled and virgin portions of materials containing both types of content.

    Evidence Supplier percentages, certificates and allocation calculations.

    Watch for The published response for mixed-content allocation is incomplete or does not match the supporting records.

  • Measurement and conversion basis

    Operations

    Weight or volume units and any standardized-unit conversions.

    Evidence Meter records, density factors and conversion workbook.

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

  • Estimation method

    Data owner / Sustainability

    Source data, assumptions and method used where direct measurement was unavailable.

    Evidence Estimation methodology and working papers.

    Watch for The published response for estimation method is incomplete or does not match the supporting records.

  • Reporting scope

    Sustainability Reporting

    Entities, sites, primary products, services and packaging included in numerator and denominator.

    Evidence GRI 2-2 entity mapping and scope reconciliation.

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

Before you start

  • Disclosure 301-2 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?
＋ Show GRI 301-2 sub-elements (LRA working checklist)

How to prepare it

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.

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 301-2: 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.

Better request

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.

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

If estimation is required, report the estimation method used.

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 301-2 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

  • Total input materials used is reported accurately and completely.

    Risk The response omits, misclassifies or overstates total input materials used.

    Evidence to check GRI 301-1 calculation, production records, inventory issues and packaging records.

  • Recycled input materials used is reported accurately and completely.

    Risk The response omits, misclassifies or overstates recycled input materials used.

    Evidence to check Supplier declarations, recycled-content certificates, bills of materials and material specifications.

  • Recycled input percentage is reported accurately and completely.

    Risk The response omits, misclassifies or overstates recycled input percentage.

    Evidence to check Calculation workbook and arithmetic reconciliation.

  • Definition assessment is reported accurately and completely.

    Risk The response omits, misclassifies or overstates definition assessment.

    Evidence to check Classification register and supporting evidence.

  • Mixed-content allocation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates mixed-content allocation.

    Evidence to check Supplier percentages, certificates and allocation calculations.

  • Measurement and conversion basis is reported accurately and completely.

    Risk The response omits, misclassifies or overstates measurement and conversion basis.

    Evidence to check Meter records, density factors and conversion workbook.

  • Estimation method is reported accurately and completely.

    Risk The response omits, misclassifies or overstates estimation method.

    Evidence to check Estimation methodology and working papers.

  • Reporting scope is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reporting scope.

    Evidence to check GRI 2-2 entity mapping and scope reconciliation.

Evidence pack to prepare

Common reporting gaps

  • 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.
✓ Knowledge Hub AI Assistant · Human-in-the-loop
Dr Ross Kurinko

Ask the Knowledge Hub AI Assistant about this disclosure

Get practical answers for your reporting context.

Try How do I prepare GRI 301-2? What data do I need to collect? What mistakes should I avoid?

Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 301-2

within GRI 301: Materials

Open official source →

Related & explore

Materials used by weight or volume → CardReclaimed products and their packaging materials → CardBrowse all disclosures →

More in GRI 301 →Browse full catalogue →Search all disclosures →

How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue
/en/knowledge-hub/disclosure-cards/gri-301-2/