Disclosure focus
This disclosure asks an organisation to explain how much of the products it has sold, and the packaging around those products, has been recovered and brought back into use rather than treated as waste. In practice, the focus is on the amount of reclaimed material associated with the organisation’s products and packaging, presented in a way that is clear and measurable.
The practical question is not just whether a few pilot schemes or flagship sites exist, but how far reclaimed products and packaging materials are part of the organisation’s wider activity. Reporting should therefore reflect the relevant scope of operations and make clear what is included, so readers can understand the scale and significance of reclaimed material use.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 301-3 sub-elements (LRA working checklist)
Describe how the figures for this disclosure were gathered and compiled.
State the share of products recovered for reuse, together with the share of their packaging recovered as well.
Identify the product category concerned.
How to prepare it
1Set the reporting boundary first: decide which product lines, brands, sites, or business units are in scope for this disclosure, and keep that scope consistent with the period you are reporting.
2Agree the definitions before you calculate anything: specify what your organisation will treat as a reclaimed product and what will count as reclaimed packaging material, so the figures are built on one clear basis.
3Gather the source records that support the percentage: use traceable evidence from the relevant operational, procurement, or waste/recovery records, and make sure the underlying data can be checked back to its source.
4Prepare the reported outputs: identify the product category, then calculate and present the share of reclaimed products and packaging materials for that category, using the same basis across the whole disclosure.
5Record any exclusions, assumptions, or changes in method: explain what was left out, why it was left out, and whether the collection approach or calculation basis changed from the prior period.
6Check the final disclosure against the official source before sign-off: confirm the category label, the percentage, and the collection explanation are all complete, internally consistent, and aligned to the source requirements.
Request the data
Request reclaimed-content data from Operations / Supply Chain
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Which product lines and packaging items used reclaimed material in the reporting period, what share of each was reclaimed, and how was the information assembled?
Use your organisation’s own terms first, then map them to the disclosure. For example, if you talk about returned stock, recycled feedstock, recovered material, rework, or secondary packaging, keep those internal labels in the request and only translate them afterwards for reporting. This is a possible LRA training template; adapt it to your organisation and check the official source before sign-off.
Weak request
Can you give me the GRI 301-3 data for reclaimed products and their packaging materials, including the percentage and explanation?
Why it fails: It uses framework language that many operational teams will not recognise, and it does not say which product or packaging categories, which system, which period, or what calculation basis to use. That makes it hard to pull the right data and easy to return an incomplete or inconsistent answer.
Better request
Please send the reclaimed-material data for the product and packaging categories your team manages for [reporting period]. Use your own category names, state the source system or file, show the basis used for the calculation, give the reclaimed share for each category, and add a short note on how the data was collected and checked.
Industry examples
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
State how the figures were built, including the basis used to define reclaimed products and packaging materials, and explain the source and collection process behind the data.
Context note
Explain what the percentages mean in practice by linking them to the relevant product lines and showing how much of each line is made up of recovered material and related packaging.
Fluctuation statement
If the percentages move up or down, describe the operational reasons behind the change, such as shifts in sourcing, product mix, or the amount of recovered material available.
Content index entry
GRI 301-3 Reclaimed products and their packaging materials — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 301-3 — 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.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
A percentage is stated without the underlying counts (numerator and denominator).The denominator — what the figure is a share of — is not explained.Partial scope is reported as if it were complete coverage.One-off activities are counted as if they were ongoing programmes.Boundary or period changes that move the figure are not flagged.Exclusions from the reported scope are not listed or explained.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
The request goes to the sustainability team instead of the people who hold product, packaging, or procurement records, so the figures are chased from the wrong source.
Framework language first
The data call is written in reporting jargon rather than the business’s own product and packaging terms, so teams cannot tell what to pull from their systems.
Scope left vague
No one states which product lines, packaging items, or business units are in scope, so different teams collect different populations.
Period basis not fixed
The team does not lock the reporting period or cut-off date before collecting, so some records are taken from the wrong time window.
Counting basis mixed
One team reports by weight while another reports by item count, and the two sets are merged without converting them to the same basis.
Source labels lost
The original product and packaging descriptions are stripped out during consolidation, so the final file no longer shows what each record actually refers to.
Separate groups merged
Returned goods, reused items, and packaging materials are rolled into one pool even though they should be tracked separately for the data call.
Evidence trail missing
The working papers do not keep the source file name, date, or reviewer sign-off, so the numbers cannot be traced back for check and approval.
Where judgement is often needed
Setting the product group when the business sells mixed items
Choose a product grouping that matches how your business manages sales and stock, then explain the basis so readers can see why those items sit together.
Deciding what counts as reclaimed material in each market
If local practice or supplier terminology differs by country, use one clear internal rule for inclusion and note any market-by-market differences in your data collection note.
Handling packaging that is partly recovered and partly new
Agree whether mixed packaging is counted only when the reclaimed share is material to your method, and describe that rule so the percentage can be understood consistently.
Treating newly bought or sold operations during the year
State whether you include the full-year output of businesses added or removed mid-period, or only the period under your control, and explain any boundary change.
Choosing the timing basis for the percentage
Use one timing approach across the group, such as year-end stock, annual purchases, or another consistent cut-off, and disclose that basis in the collection explanation.
Using supplier records versus internal checks
If some figures come from supplier statements and others from your own checks, say which source was used for each part and how you dealt with gaps or estimates.
Estimating where direct measurement is not practical
Where exact tracking is not available, apply a documented estimate method, identify the parts that are estimated, and explain the assumptions behind them.
Rounding the percentage and keeping the total consistent
Round in a consistent way across the report, and make sure the rounded figure still aligns with the underlying quantities used to calculate it.
Combining small or sensitive product lines for privacy
If separate lines would reveal commercially sensitive detail or personal data, group them into a broader category and explain the aggregation choice in the collection note.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Food processing
*Synthetic illustration only.* We grouped our own-brand chilled meals and their outer packs as the relevant product line for this disclosure. - In the year, 12,000 units of that line were placed on the market, and 3,000 units used reclaimed material in the product or its packaging, which is **25%**. - We built the figure from procurement records, packaging specifications, and supplier recovery certificates, then checked the totals against production and dispatch data.
This example shows how a company can name one product line, state the share made with recovered material, and briefly explain the internal records used to compile the figure.
Illustrative (synthetic) example — Household goods manufacturing
*Synthetic illustration only.* For our laundry detergent bottles and caps, we treated the bottle-and-cap set as the relevant item group. - We sold 8,000 sets during the period, and 2,000 sets contained recovered material in the pack or the product itself, giving a **25%** result. - The number came from sales logs, bill-of-materials records, and recycled-content declarations from our packaging suppliers, with a final reconciliation to inventory movements.
This example uses a different sector and product group, but follows the same pattern: identify the item group, show the recovered-material share, and explain the data trail in plain language.
Company reports
How companies report GRI 301-3
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Godrej Properties Limited
Real Estate · India · 2025
Godrej Properties Limited’s Integrated Report 2024-25 provides coverage on customer satisfaction and product requirements aligned with GRI 417-1 on page 262, and reports a percentage value related to reclaimed products and packaging materials on page 263. Additionally, page 158 includes a narrative indicating no adverse reports were noticed or reported during the audit period. However, the report does not clearly detail specific waste categories or the total waste recovered through recycling, nor does it comprehensively explain the percentage of recycled or reused input materials beyond the brief mention on page 141.
Berli Jucker Public Company Limited
Food and Consumer Staples Retailing · Thailand · 2024
Berli Jucker Public Company Limited’s Sustainability Report 2024 includes specific actions to reduce packaging materials, such as reducing product cartons from five layers to three and rearranging products from vertical to horizontal alignment (p.114). The report also details the allocation of R&D resources towards sustainable packaging and alternative solutions, highlighting efforts by BJC Glass to improve packaging sustainability (p.79). However, the report contains several omissions and lacks clear explanations in sections related to environmental and waste management, as noted on page 205, indicating incomplete disclosure in these areas.
Tanla Platforms Limited
Software and Services · India · 2025
Tanla Platforms Limited’s Integrated Report FY25 provides a covered narrative on incidents of non-compliance concerning the health and safety impacts of products on page 379, indicating attention to GRI 416-2. The report also includes a percentage value related to products and services carrying information as a proportion of turnover on page 229, addressing GRI 417-1. However, details on whether product information exceeds local legal requirements remain unclear, as does information on mechanisms such as Zero Liquid Discharge, with no explicit coverage found in the evidence map.
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Check your understanding
Scenarios to work through
A packaging team has two product lines. Line A uses 120 tonnes of material in total, of which 30 tonnes come from recovered sources; Line B uses 80 tonnes in total, of which 20 tonnes come from recovered sources. The reporting pack also includes the carton sleeves used with both lines.
QHow should the preparer decide what to include in the product category and how to calculate the share from recovered sources?
Reveal model answer →Hide answer ↑Treat each product line, and any associated packaging materials that are part of the same reported category, as part of the scope for this disclosure. Add the recovered amount across the category and compare it with the total amount across the same category: here, 50 tonnes recovered out of 200 tonnes in total gives 25%.
Why this matters · Keep the category boundary and the numerator/denominator aligned so the percentage is built from the same population.
A business sells refurbished equipment and also ships it in boxes made with recovered fibre. The sales team wants to report only the refurbished units because the boxes are handled by a separate logistics contractor.
QShould the packaging materials be left out of the category if they are managed by another team?
Reveal model answer →Hide answer ↑No. If the packaging materials are part of the product offer being reported, they belong in the same category even if another team handles them operationally. The preparer should include them in the category description and in the calculation if they are part of the recovered-content figure.
Why this matters · Operational ownership does not decide scope; the reporting category should reflect the full set of items being described.
A company has a spreadsheet showing recovered content by supplier, but some entries are based on purchase orders, some on warehouse receipts, and some on supplier declarations. The team can produce a percentage, but the method is not written down anywhere.
QWhat should the preparer do before sign-off on the disclosure?
Reveal model answer →Hide answer ↑Provide a clear explanation of how the figure was assembled, including the sources used, the checks applied, and any assumptions or estimates. The reader should be able to see how the percentage was built and understand the basis for the data.
Why this matters · The number alone is not enough; the reporting needs a plain explanation of the collection method.
A manufacturer reports that 18% of its product category came from recovered inputs. The supporting file shows 90 tonnes of recovered material and 500 tonnes total, but the narrative says the figure covers only finished goods and excludes packaging.
QIs the disclosure complete if the percentage is shown but the method note does not match the scope used in the calculation?
Reveal model answer →Hide answer ↑No. The percentage and the method note must tell the same story. If packaging materials were included in the calculation, the explanation should say so; if they were excluded, the percentage must be based on that narrower scope. The scope, calculation and explanation all need to line up.
Why this matters · The disclosed percentage must be traceable to the stated collection approach and the same reporting boundary.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
For GRI 301-3 Materials, what data do I need to gather before I start drafting the disclosure?+−
The page says to prepare three datapoints: product grouping, reclaimed share percentage, and a collection method note. Use the step-by-step preparation section to organise those inputs before you draft anything.
How should I define the product grouping for GRI 301-3 Materials in practice?+−
The page flags product grouping as a required datapoint to prepare, so the main task is to decide the grouping approach you will use consistently in the disclosure. The page does not set the grouping rule for you, so use the explainer and preparation steps to align the grouping with your own reporting scope.
What does the reclaimed share percentage need to be based on for GRI 301-3 Materials?+−
The page tells you to prepare a reclaimed share percentage, but it does not define the calculation method. In practice, you should use the page’s preparation steps and evidence pack to make sure the percentage is traceable and supported by your source data.
What should I include in the collection method note for GRI 301-3 Materials?+−
The page says to prepare a collection method note alongside the quantitative datapoints. Use it to explain how the data was gathered so a reviewer can follow the method and test it during assurance.
Who should own the GRI 301-3 Materials data collection and sign-off?+−
The page does not assign roles, but it is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers to use together. In practice, ownership should sit with the person who can gather the datapoints, maintain the evidence pack, and explain the method clearly.
What evidence should I keep ready for assurance on GRI 301-3 Materials?+−
The page includes an evidence pack with five items for assurance readiness, plus four assurance claims to verify. Use those materials to show the claim, the risk, and the supporting evidence in a way that is easy to test.
What are the common mistakes or reporting gaps to avoid when preparing GRI 301-3 Materials?+−
The page has a section on common reporting gaps and mistakes, so it is meant to help you spot weak points before you finalise the disclosure. A practical use is to check your draft against those gaps and make sure the datapoints, method note, and evidence pack all line up.
How can I use the Prep & Assurance workbook for GRI 301-3 Materials?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to support preparation and assurance readiness. Use it to organise the datapoints, evidence, and review steps before turning the information into a draft.
What can I use the printable Library Card PDF for on GRI 301-3 Materials?+−
The Download Centre includes a printable Library Card in PDF format. It is there as a quick reference alongside the workbook, so you can keep the disclosure inputs and review points to hand while drafting or checking the data.
How do I turn the GRI 301-3 Materials data into a draft disclosure?+−
The page has a draft-output section with visualisation ideas, narrative starters, and a GRI content-index line. Use those prompts to turn the prepared datapoints into a readable draft, then check it against the evidence pack and common mistakes section.
Can I reuse GRI 301-3 Materials data for ESRS E5 Resource Use and Circular Economy reporting?+−
The page says the closest ESRS correspondence is ESRS E5, so the data may be reusable across both reporting processes. It does not say the requirements are identical, so you should still check the ESRS reporting needs separately.
More questions this page can help with
GRI 301-3 Materials: what should I prepare before drafting the disclosure?GRI 301-3 Materials: how do I collect the reclaimed share percentage and supporting evidence?GRI 301-3 Materials: what is the best way to write the collection method note?GRI 301-3 Materials: who should own the workbook, evidence pack, and draft output?GRI 301-3 Materials: what are the assurance claims I need to test?GRI 301-3 Materials: what evidence pack do I need for assurance readiness?GRI 301-3 Materials: what are the common reporting gaps to check before submission?GRI 301-3 Materials: how do I use the Prep & Assurance workbook?GRI 301-3 Materials: what is in the printable Library Card PDF?GRI 301-3 Materials: how do I use the illustrative example to draft my own disclosure?GRI 301-3 Materials: what narrative starters and visualisation ideas does the page provide?GRI 301-3 Materials: how does the ESRS E5 correspondence help me reuse data?
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