Bibliothèque des disclosuresGuide pratique pour chaque information à publier

GRI 301: Materials·Disclosure GRI 301-1

Materials used by weight or volume

Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.

Statut juridique

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.

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Passeport publié

Dernière révision le 2026-08-01

Révisé par 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 Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative

Norme

GRI 301: Materials

Disclosure GRI 301-1 · 2016

En vigueur

2018-07-01

Source officielle : Ouvrir ↗

Dernière révision

2026-08-01

Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative

Pour préparer cette information

6LRA preparation fields 6affirmations à vérifier 6domaines de preuve

Objet de l’information

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.

Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.

Avant de commencer

Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.

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. 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. Have the supporting records and the final response been reconciled?

Préparation

Informations clés à préparer

Champ à préparer	Ce qu’il faut recueillir	Indice de preuve	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

＋ Afficher les sous-éléments de GRI 301-1 (liste de travail LRA)

Comment le préparer

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.

Demander les données

Request the disclosure evidence

Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.

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.

Meilleure demande

Rédigez votre information

Des notes qui transforment les données en information publiée

Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.

Note méthodologique

Usage data should reflect materials in their original state and should not be further manipulated, for example by presenting dry weight.

Note de contexte

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.

Centre de téléchargement

Outils et formulaires de préparation

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01XLSClasseur préparation et assurancePoints de données, risques, preuves à vérifier, responsable et dossier de preuves.Obtenir gratuitement ↧ 02XLSPack de demande de donnéesE-mail de demande, modèle de message, champs de réponse et structure de validation.Obtenir gratuitement ↧ 03PDFFiche de bibliothèqueRésumé imprimable d’une page de cette fiche d’information.Obtenir gratuitement ↧

Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation	Risque	Preuves à vérifier
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.

Dossier de preuves à préparer

Production records, bills of materials, inventory issues, packaging records and renewable-material classification.Production records, bills of materials, inventory issues, packaging records and non-renewable-material classification.Materials master data, product specifications and process mapping.Supplier and internal production/extraction records.Metering records, standard weights, density factors and calculation workbook.GRI 2-2 entity list and scope reconciliation.

Lacunes fréquentes dans les rapports

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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Références au référentiel

Exigences GRI applicables et informations connexes

Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.

GRI

GRI 301-1

au sein de GRI 301 : Materials

Ouvrir la source officielle →

Connexes et exploration

Recycled input materials used → Fiche Reclaimed products and their packaging materials → Fiche Parcourir toutes les informations →

Plus dans GRI 301 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →

Aller plus loin · GRI 301-1

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Comment cette bibliothèque est construite 312 rapports publiés indexés 63 171 pages avec citations au niveau de la page 272 fiches disclosure conçues par des praticiens

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	Rapport A	Rapport B	Rapport C
Point de donnée 1	✓ p.213	peu clair	✓ p.87
Point de donnée 2	✓ p.214	—	✓ p.90

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