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
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GRI 301: Materials·Disclosure GRI 301-3
Reclaimed products and their packaging materials
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 301-3 · 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 301-3 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.
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.
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 |
|---|---|---|---|
| Product category | The related group of products for which the percentage is calculated. | Product catalogue, sales taxonomy and category mapping. | Product Management |
| Products sold | Quantity of products sold during the reporting period for the category. | ERP sales records, invoicing and dispatch reconciliation. | Sales / Finance |
| Products and packaging reclaimed | Quantity collected at end of useful life for reuse or recycling during the reporting period. | Take-back systems, retailer returns, contractor and recycler records. | Product Stewardship / Reverse Logistics |
| Excluded returns | Rejects, recalls, warranty replacements and ineligible commercial returns removed from the numerator. | Return-reason register, recall and quality-control records. | Operations / Quality |
| Reclaimed percentage | Eligible reclaimed quantity divided by products sold, multiplied by 100. | Calculation workbook and reconciliation. | Sustainability Reporting |
| Collection method | How data were gathered, consolidated, checked and estimated. | Methodology note, system extracts and control records. | Data Governance |
| Packaging information | Packaging included in the main calculation and any separately reported recycling or reuse information. | Packaging take-back and recovery records. | Packaging / EPR |
| Reporting scope | Entities, markets and schemes covered by the calculation. | GRI 2-2 mapping and programme coverage register. | Sustainability Reporting |
＋ Mostrar los subelementos de GRI 301-3 (lista de trabajo de LRA)
The related group of products for which the percentage is calculated.
Quantity of products sold during the reporting period for the category.
Quantity collected at end of useful life for reuse or recycling during the reporting period.
Rejects, recalls, warranty replacements and ineligible commercial returns removed from the numerator.
Eligible reclaimed quantity divided by products sold, multiplied by 100.
How data were gathered, consolidated, checked and estimated.
Packaging included in the main calculation and any separately reported recycling or reuse information.
Entities, markets and schemes covered by the calculation.
Cómo prepararlo
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.
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 301-3: 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.
Solicitud mejor
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.
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
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.
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.
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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| Product category is reported accurately and completely. | The response omits, misclassifies or overstates product category. | Product catalogue, sales taxonomy and category mapping. |
| Products sold is reported accurately and completely. | The response omits, misclassifies or overstates products sold. | ERP sales records, invoicing and dispatch reconciliation. |
| Products and packaging reclaimed is reported accurately and completely. | The response omits, misclassifies or overstates products and packaging reclaimed. | Take-back systems, retailer returns, contractor and recycler records. |
| Excluded returns is reported accurately and completely. | The response omits, misclassifies or overstates excluded returns. | Return-reason register, recall and quality-control records. |
| Reclaimed percentage is reported accurately and completely. | The response omits, misclassifies or overstates reclaimed percentage. | Calculation workbook and reconciliation. |
| Collection method is reported accurately and completely. | The response omits, misclassifies or overstates collection method. | Methodology note, system extracts and control records. |
| Packaging information is reported accurately and completely. | The response omits, misclassifies or overstates packaging information. | Packaging take-back and recovery records. |
| Reporting scope is reported accurately and completely. | The response omits, misclassifies or overstates reporting scope. | GRI 2-2 mapping and programme coverage register. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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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Pruebe
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¿Qué datos necesito recopilar?
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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 301-3
dentro de GRI 301: Materials
Relacionado y explorar
Materials used by weight or volume → FichaRecycled input materials used → Ficha
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312 informes publicados indexados
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272 fichas de divulgación creadas por profesionales
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