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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
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GRI 301: Materials·Disclosure GRI 301-2
Recycled input materials used
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.
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 301-2 · 2016
Dernière révision
2026-08-01
Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
Pour préparer cette information
Objet de l’information
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.
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
Avant de commencer
Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.
Préparation
Informations clés à préparer
| Champ à préparer | Ce qu’il faut recueillir | Indice de preuve | 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 |
＋ Afficher les sous-éléments de GRI 301-2 (liste de travail 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.
Comment le préparer
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.
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 301-2: 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.
Meilleure demande
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.
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
If estimation is required, report the estimation method used.
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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Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| 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. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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.
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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 301-2
au sein de GRI 301 : Materials
Connexes et exploration
Materials used by weight or volume → FicheReclaimed 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 301-2
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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
/fr/knowledge-hub/disclosure-cards/gri-301-2/
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