Ir al foco de la divulgación
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
Gratis · Miembros de la Community
✓ Asistente de IA de LRA · Con supervisión humana
Abrir la fuente oficial →
Explore GRI training (ESRS bundle) →
GRI 301: Materials·Disclosure GRI 301-2
Recycled input materials used
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 301-2 · 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 301-2 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.
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 |
|---|---|---|---|
| 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 |
＋ Mostrar los subelementos de GRI 301-2 (lista de trabajo de LRA)
Total weight or volume of materials used under Disclosure 301-1, including applicable production and packaging materials.
Total weight or volume meeting the GRI definition of recycled input material.
Recycled input materials divided by total input materials, multiplied by 100.
Evidence that included materials replace virgin inputs and are not the organization’s own by-products or NPO.
Recycled and virgin portions of materials containing both types of content.
Weight or volume units and any standardized-unit conversions.
Source data, assumptions and method used where direct measurement was unavailable.
Entities, sites, primary products, services and packaging included in numerator and denominator.
Cómo prepararlo
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.
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 301-2: 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.
Solicitud mejor
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.
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
If estimation is required, report the estimation method used.
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
Herramientas y formularios de preparación
Herramientas profesionales de preparación para GRI 301-2 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.
01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧
02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧
03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧
Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| 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. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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.
Pregunte al asistente de IA de Study Studio sobre esta divulgación
Obtenga respuestas prácticas para su contexto de reporte. Las dos primeras respuestas son gratuitas: únase gratis a LRA Community para continuar sin límite.
Pruebe
¿Cómo preparo GRI 301-2?
¿Qué datos necesito recopilar?
¿Qué errores debo evitar?
2 respuestas gratis
Referencias del marco
Requisitos aplicables de GRI y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
GRI
GRI 301-2
dentro de GRI 301: Materials
Relacionado y explorar
Materials used by weight or volume → FichaReclaimed products and their packaging materials → Ficha
Ver todas las divulgaciones →
Más en GRI 301 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →
Profundizar · GRI 301-2
Aprenda a preparar esta divulgación de principio a fin
This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
Cómo se construye esta biblioteca
312 informes publicados indexados
63 171 páginas con citas a nivel de página
272 fichas de divulgación creadas por profesionales
/es/knowledge-hub/disclosure-cards/gri-301-2/
Gratis · LRA Community
Consiga sus herramientas para GRI 301-2 — gratis
Sus herramientas de preparación son gratuitas para los miembros de LRA Community y los estudiantes. Regístrese una vez (es gratis) y su descarga comenzará de inmediato, además de la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.
✓
Ya está: su descarga está comenzando
Su archivo se está descargando. Su Cabinet de Community — con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA — también está listo.
Abrir su Cabinet →