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GRI 301: Materials·Disclosure GRI 301-2

Recycled input materials used

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 301-2 · 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
8LRA preparation fields 8claims to verify 8evidence areas

Disclosure focus

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.

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
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
＋ 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.

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Preparation tools & forms

Professional preparation tools for GRI 301-2 — 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
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.

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.
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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 301-2

within GRI 301: Materials

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Go deeper · GRI 301-2

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