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GRI Training Partner GRI 301 · Materials · Disclosure GRI 301-3

Reclaimed products and their packaging materials

GRI 301-3 · mandatory · coverage + narrative

Disclosure 301-3 requires an organisation to report, for each product category, the percentage of products and their packaging materials that were collected for reuse or recycling at the end of their useful lives during the reporting period.

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 is calculated by dividing the products and their packaging materials reclaimed during the reporting period by the products sold during the reporting period and multiplying the result by 100. Product rejects and recalls must be excluded from the calculation.

The organisation must also explain how the data have been collected. Collection and treatment can be carried out by the organisation or by a contractor acting on its behalf. The reclaimed products, components or packaging materials can subsequently be used by the organisation or by other users.

Recycled or recovered material incorporated into newly manufactured products is not the subject of Disclosure 301-3 and should be assessed under Disclosure 301-2.

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.

  • Product category

    Product Management

    The related group of products for which the percentage is calculated.

    Evidence Product catalogue, sales taxonomy and category mapping.

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

  • Products sold

    Sales / Finance

    Quantity of products sold during the reporting period for the category.

    Evidence ERP sales records, invoicing and dispatch reconciliation.

    Watch for The published response for products sold is incomplete or does not match the supporting records.

  • Products and packaging reclaimed

    Product Stewardship / Reverse Logistics

    Quantity collected at end of useful life for reuse or recycling during the reporting period.

    Evidence Take-back systems, retailer returns, contractor and recycler records.

    Watch for The published response for products and packaging reclaimed is incomplete or does not match the supporting records.

  • Excluded returns

    Operations / Quality

    Rejects, recalls, warranty replacements and ineligible commercial returns removed from the numerator.

    Evidence Return-reason register, recall and quality-control records.

    Watch for The published response for excluded returns is incomplete or does not match the supporting records.

  • Reclaimed percentage

    Sustainability Reporting

    Eligible reclaimed quantity divided by products sold, multiplied by 100.

    Evidence Calculation workbook and reconciliation.

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

  • Collection method

    Data Governance

    How data were gathered, consolidated, checked and estimated.

    Evidence Methodology note, system extracts and control records.

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

  • Packaging information

    Packaging / EPR

    Packaging included in the main calculation and any separately reported recycling or reuse information.

    Evidence Packaging take-back and recovery records.

    Watch for The published response for packaging information is incomplete or does not match the supporting records.

  • Reporting scope

    Sustainability Reporting

    Entities, markets and schemes covered by the calculation.

    Evidence GRI 2-2 mapping and programme coverage register.

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

Before you start

  • Disclosure 301-3 requires an organisation to report, for each product category, the percentage of products and their packaging materials that were collected for reuse or recycling at the end of their useful lives during the reporting period.
  • Apply Disclosure 301-3 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 301-3 sub-elements (LRA working checklist)

How to prepare it

Disclosure 301-3 requires an organisation to report, for each product category, the percentage of products and their packaging materials that were collected for reuse or recycling at the end of their useful lives during the reporting period.
Collect and reconcile the records for: Product category; Products sold; Products and packaging reclaimed; Excluded returns; Reclaimed percentage; Collection method; Packaging information; Reporting scope.
Apply Disclosure 301-3 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 301-3: Product category; Products sold; Products and packaging reclaimed; Excluded returns; Reclaimed percentage; Collection method; Packaging information; 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 301-3: Product category; Products sold; Products and packaging reclaimed; Excluded returns; Reclaimed percentage; Collection method; Packaging information; 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

Recycled or recovered material incorporated into newly manufactured products is not the subject of Disclosure 301-3 and should be assessed under Disclosure 301-2.

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 301-3 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

  • Product category is reported accurately and completely.

    Risk The response omits, misclassifies or overstates product category.

    Evidence to check Product catalogue, sales taxonomy and category mapping.

  • Products sold is reported accurately and completely.

    Risk The response omits, misclassifies or overstates products sold.

    Evidence to check ERP sales records, invoicing and dispatch reconciliation.

  • Products and packaging reclaimed is reported accurately and completely.

    Risk The response omits, misclassifies or overstates products and packaging reclaimed.

    Evidence to check Take-back systems, retailer returns, contractor and recycler records.

  • Excluded returns is reported accurately and completely.

    Risk The response omits, misclassifies or overstates excluded returns.

    Evidence to check Return-reason register, recall and quality-control records.

  • Reclaimed percentage is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reclaimed percentage.

    Evidence to check Calculation workbook and reconciliation.

  • Collection method is reported accurately and completely.

    Risk The response omits, misclassifies or overstates collection method.

    Evidence to check Methodology note, system extracts and control records.

  • Packaging information is reported accurately and completely.

    Risk The response omits, misclassifies or overstates packaging information.

    Evidence to check Packaging take-back and recovery records.

  • Reporting scope is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reporting scope.

    Evidence to check GRI 2-2 mapping and programme coverage register.

Evidence pack to prepare

Common reporting gaps

  • Reporting recycled input content instead of end-of-life products and packaging reclaimed.
  • Including rejects or recalls in the reclaimed-products numerator.
  • 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 301-3

within GRI 301: Materials

Open official source →

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Materials used by weight or volume → CardRecycled input materials used → 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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