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RK
Revisado por
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
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
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GRI 301: Materials·Disclosure GRI 301-1
Materials used by weight or volume
Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.
Estatus legal
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.
Pasaporte publicado
Última revisión el 2026-08-01
Revisado por
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
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
Norma
GRI 301: Materials
Disclosure GRI 301-1 · 2016
Última revisión
2026-08-01
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
Para preparar esta divulgación
Foco de la divulgación
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.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.
Antes de empezar
Antes de empezar
Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.
Preparación
Información clave que preparar
| Campo de preparación | Qué recopilar | Pista de evidencia | Responsable |
|---|---|---|---|
| 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 |
＋ Mostrar los subelementos de GRI 301-1 (lista de trabajo de LRA)
Total weight or volume of renewable materials used to produce and package primary products and services during the reporting period.
Total weight or volume of non-renewable materials used to produce and package primary products and services during the reporting period.
Raw material, associated process material, semi-manufactured good/component or packaging material.
Purchased externally or sourced internally.
Direct measurement or estimate; estimation and conversion methods where applicable.
Entities, sites and primary products/services included in the calculation.
Cómo prepararlo
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.
Solicitar los datos
Request the disclosure evidence
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
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.
Solicitud mejor
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.
Redacte su divulgación
Notas que convierten los datos en una divulgación
Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.
Nota metodológica
Usage data should reflect materials in their original state and should not be further manipulated, for example by presenting dry weight.
Nota de contexto
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.
Centro de descargas
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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| 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. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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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Pruebe
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Referencias del marco
Requisitos aplicables de GRI y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
GRI
GRI 301-1
dentro de GRI 301: Materials
Relacionado y explorar
Recycled input materials used → FichaReclaimed products and their packaging materials → Ficha
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312 informes publicados indexados
63 171 páginas con citas a nivel de página
272 fichas de divulgación creadas por profesionales
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