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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 301-3
Reclaimed products and their packaging materials
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 301-3 · 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 301-3 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.
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 |
|---|---|---|---|
| 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 |
＋ Afficher les sous-éléments de GRI 301-3 (liste de travail 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.
Comment le préparer
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.
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 301-3: 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.
Meilleure demande
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.
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
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.
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.
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Outils et formulaires de préparation
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Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| 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. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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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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 301-3
au sein de GRI 301 : Materials
Connexes et exploration
Materials used by weight or volume → FicheRecycled input materials used → 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 301-3
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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-301-3/
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