GRI 301: Materials 2016 · Topic Standard · Cross-sectoral
Disclosure GRI 301-1
Materials used by weight or volume
Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.
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Reviewed by
Dr Ross Kurinko · GRI Certified Trainer
To prepare this disclosure
3 datapoints ↓
5 claims to verify ↓
5 evidence areas ↓
3 report examples ↓
Disclosure focus
This disclosure asks an organisation to explain the materials it uses in its activities, measured by weight or volume, so readers can understand the scale and type of material inputs behind its operations. The practical point is to report the materials that are actually used, rather than only describing procurement policies or a few notable products.
The focus should be on coverage across the organisation’s relevant operations, not just flagship sites or isolated examples. In practice, that means identifying the material inputs that matter most to the business and presenting them in a way that is complete, consistent and comparable across the reporting period.
* 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
| Datapoint | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Key material type | Identify the main material category or categories the organisation uses in making and packing its core products and services, using the same business definitions as the source data. | Materials register, procurement specifications, product bills of materials, packaging specifications, or sustainability data workbook showing the material categories used. | Procurement / Sustainability |
| Material weight total | Capture the total mass of the materials used to make and pack the organisation’s core products and services, on the same basis and period as the underlying operational records. | ERP or procurement extracts, bills of materials, supplier invoices, and calculation workbook supporting the weight total. | Procurement / Operations |
| Material volume total | Capture the total volume of the materials used to make and pack the organisation’s core products and services, using the same scope and reporting period as the source records. | ERP or procurement extracts, packaging specifications, conversion assumptions, and calculation workbook supporting the volume total. | Procurement / Operations |
Show GRI 301-1 sub-elements (LRA working checklist)
- Identify the materials that are materially important to the business.
- Calculate the total amount of those materials used to make and pack the organisation’s main products and services.
- Calculate the total mass of those materials used to make and pack the organisation’s main products and services.
LRA working checklist - paraphrased; see official source
How to prepare
- Set the reporting boundary first. Decide which products and services sit inside the scope for this disclosure, so the figures relate only to the items you are actually reporting on.
- Agree what will count as the relevant material input. Use one clear basis for identifying the materials used in making and packing those products and services, and keep that basis consistent across the calculation.
- Gather the source records. Pull together the underlying evidence that shows the amounts used, such as purchase, production, stock, or packaging records, so the reported figures can be traced back to support.
- Calculate the totals in the form needed for the disclosure. Prepare the overall weight figure and, where relevant to your reporting approach, the overall volume figure for the materials used in producing and packaging the covered products and services.
- Record any exclusions, assumptions, or changes in method. If anything is left out, estimated, or treated differently from prior periods, note it clearly so readers can understand the basis of the numbers.
- Check the final output against the source material before sign-off. Confirm the wording, scope, and figures align with the official reference and that the evidence supports what is reported.
Request materials usage data from Procurement / Supply Chain
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What materials were used to make and pack our main products and services during the reporting period, and what were the total amounts by weight or by volume?
Use your organisation’s own names for product lines, packaging, raw inputs, bought-in components, and source systems first; then map those terms to the reporting categories before you send the request. Keep the ask in business language your team already uses, and check the official source before sign-off.
Weak request
Please provide the GRI 301-1 materials used by weight or volume data.
Why it fails: It uses framework language only, so the owner may not know which internal records to pull, which product lines are in scope, or how to present the figures. It also leaves out the boundary, source, unit basis, and any conversion method needed to make the data usable.
Better request
Please send the materials usage file for [period] covering [business area]. Use the material names your team already tracks, and include the total amount used for each material group, the unit in the source record, the related product or service line, the source system or file, and any conversion or allocation assumptions. Please also note what is included or excluded and who can answer follow-up questions. Please check the official source before sign-off.
Formal email template
Subject: Request for materials usage data for [reporting period] Hi [name/team], We are preparing our sustainability reporting pack and need your help with the materials data for [reporting period]. Please send a table showing the materials used in our main products and services, including packaging, using the terms your team already uses internally. For each material group, please provide: - the internal material name - the product / service line it relates to - the total amount used in the period - the unit used in the source record - the source system or file - any conversion factors or assumptions applied - any notes on what is included or excluded Please also confirm the reporting boundary covered by the file and who can answer follow-up questions. If it is easier, you can return the data in your own format and we will map it into the reporting pack. Please check the official source before sign-off. Thanks, [preparer name] [team] [contact details]
Short Teams / Slack version
Hi [name] — could you send the materials usage data for [period] for [business area]? Please use your team’s own material names and include totals, units, source file/system, and any conversion assumptions. We’ll map it into the reporting pack. Please check the official source before sign-off. Thanks.
Industry examples
Food and drink manufacturing
Context. The team tracks ingredients, primary packaging, and secondary packaging in production and purchasing systems.
Adapted request. Please send the materials usage data for [period] covering [site / product range]. Use your usual names for ingredients, packs, and production inputs. For each item, include the total used, unit, source system, and any conversion factors used to roll up pack materials and ingredients into the period total. Please note what is included or excluded and check the official source before sign-off.
Example response. A table listing flour, sugar, cocoa, film wrap, cartons, and pallets with totals in kg or litres, source system references, and notes showing that pallets were excluded from the pack total but included in logistics records.
Consumer electronics assembly
Context. The team holds bills of materials, component issue records, and packaging data across several plants.
Adapted request. Please send the materials usage data for [period] for [product family / plant set]. Use the component and packaging names your operations team already uses. For each material group, include the total amount used, the unit, the BOM or stock issue source, and any conversion or allocation assumptions used to combine plant records. Please note the boundary and check the official source before sign-off.
Example response. A table showing circuit boards, casings, cables, foam inserts, and cartons with totals in kg, source references from the BOM and warehouse system, and a note that one plant’s figures were converted from piece counts using standard weights.
The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.
Draft your disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
State which materials were counted, how the organisation defined the products and services in scope, and whether the figures are reported by mass, by volume, or both.
Context note
Explain that these numbers show the scale of materials going into the organisation’s main offerings and help readers understand the resource intensity of production and packaging.
Fluctuation statement
If the figures move materially from one period to the next, note the main operational reasons, such as changes in output, product mix, packaging design, or the materials included in scope.
Content index entry
GRI 301-1 Materials used by weight or volume — [location / page] / [notes]
Download Centre
Professional preparation tools and forms for GRI 301-1. Each download includes a concise “How to use” guide.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| I used a documented method to decide which materials were counted in the coverage figure, and I applied that method consistently across the reporting period. | The assurer will probe whether the inclusion rules were set in advance, applied consistently, and not adjusted to improve the result. | Method note or calculation policy; version-controlled working papers; evidence of the inclusion criteria applied; review trail showing the same approach was used throughout the period. |
| I based the figure on the mass of inputs used for making and packing the organisation’s main products and services, rather than on estimates from unrelated activities. | The assurer will probe whether the reported amount really relates to the disclosed operations and whether any non-relevant items were excluded. | Source data extracts; bills of materials or equivalent production records; purchasing and inventory records; mapping showing which product or service lines were included and excluded. |
| Where the figure was prepared in units of volume rather than mass, I used a documented conversion approach and kept the underlying records that support it. | The assurer will probe whether the volume basis is appropriate, whether conversions are reliable, and whether the same basis was used consistently. | Conversion methodology; density or equivalent supporting data; calculation sheets; evidence of unit definitions; management review sign-off on the chosen basis. |
| I checked the underlying data for completeness and obvious errors before publication, and I resolved any anomalies before the number was finalised. | The assurer will probe whether the data set was complete, whether manual adjustments were controlled, and whether the final figure could be reproduced from source records. | Data validation checks; exception logs; reconciliation to source systems; evidence of corrections and approvals; final calculation file with audit trail. |
| I kept enough supporting evidence to show how the figure was built, including the assumptions, calculations, and sign-off used to approve it for reporting. | The assurer will probe whether the evidence base is sufficient to support the claim and whether the approval process was properly documented. | Working papers; assumptions register; calculation model; approval emails or sign-off forms; document retention records; version history for the final submission. |
Evidence pack to prepare
- The governing policy or written commitment behind this disclosure
- A methodology / definition note setting out how the disclosure was scoped and prepared
- Source-system exports the figures or facts were drawn from
- The internal approval / sign-off record for the disclosure before publication
- Minutes or records evidencing the relevant engagement or consultation
Common reporting gaps
- Figures are stated without the supporting narrative, or narrative without figures.
- Scope is inconsistent between the text and the numbers.
- The reporting boundary is left undefined.
- Material changes since the previous period are not disclosed.
- Estimates and measured values are not distinguished.
- Source records for the figures are not identified.
Mistakes to avoid when collecting the data
- Wrong owner, wrong language
The request goes to a team that does not hold the purchasing, production, or packaging records, so the answer comes back in framework terms instead of the business terms used in day-to-day operations.
- Scope left vague
No one pins down which products and services are in scope, so different teams pull different material sets and the final data cannot be reconciled.
- Boundary not fixed
The collection brief does not say which sites, business units, or outsourced steps are included, so the figures mix together populations that should stay separate.
- Period basis is inconsistent
Some teams use one reporting window while others use a different cut-off or snapshot date, which makes the totals impossible to compare on the same basis.
- Weight and volume get mixed
One source file combines mass and volume entries in the same tally, so the numbers cannot be separated cleanly into the two data points.
- Source labels are stripped out
The original descriptions from ERP, procurement, or production files are removed during cleaning, so the audit trail no longer shows what each line item actually was.
- Evidence metadata is missing
The file arrives without a date, owner, version, or source reference, so no one can tell whether the data is current or trace it back to the original record.
- No sign-off trail
The dataset is passed on without a named reviewer confirming it, so there is no clear record of who checked the numbers before they moved into reporting.
Where judgement is often needed
- Set the reporting perimeter after acquisitions or disposals
Decide whether the year’s figures follow the business as it stood at the end of the period or are adjusted for bought-in or sold-off operations, and explain the basis used.
- Choose one rule where local material names differ
If the same input is described differently across countries or sites, map it to a single internal category and disclose the rule used so like-for-like items are counted consistently.
- Be clear about borderline sites and activities
State how you treated operations, products, or packaging that sit just inside or outside the reporting scope, and explain any inclusion or exclusion call.
- Fix the timing basis for the quantities counted
Use one clear cut-off point for the period and explain whether the numbers reflect purchases, consumption, or another internal measure of use.
- Separate measured data from estimates
Where direct records are missing, estimate only with a stated method, identify the parts based on calculation rather than measurement, and keep the approach consistent.
- Explain any unit conversions
If site data arrive in mixed units, convert them to a single basis for the final totals and disclose the conversion method or factors applied.
- Show how rounding affects the totals
Round only after the underlying figures have been combined, or explain any other rounding approach, so the published total can be traced back to the source data.
- Aggregate small or sensitive locations where needed
If site-level detail would expose confidential information or create an impractical level of granularity, combine the data at a higher level and say how the grouping was done.
- Decide how to treat shared materials across product lines
Where one input supports more than one product or service, set out the allocation rule used so the same material is not counted twice or left out.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Food manufacturing · synthetic · written by LRA
Illustrative only: the table shows how to present the main material inputs used for production and packaging, with each row split into additive parts that sum to the row total.
| Material type | Used in production (tonnes) | Used in packaging (tonnes) | Total |
|---|---|---|---|
| Paper and board | 1,200 | 300 | 1,500 |
| Plastics | 800 | 200 | 1,000 |
| Metals | 450 | 50 | 500 |
| Glass | 0 | 180 | 180 |
| Other materials | 150 | 20 | 170 |
We set out the main raw and packaging inputs used to make and pack our core products, split by material type. This is a synthetic illustration only, with figures shown in tonnes and litres for one reporting period.
Consumer electronics assembly · synthetic · written by LRA
Illustrative only: the table shows how to present the main material inputs used for production and packaging, with each row split into additive parts that sum to the row total.
| Material type | Used in production (tonnes) | Used in packaging (tonnes) | Total |
|---|---|---|---|
| Plastics | 950 | 120 | 1,070 |
| Metals | 1,400 | 80 | 1,480 |
| Paper and board | 300 | 260 | 560 |
| Glass | 220 | 0 | 220 |
| Other materials | 130 | 40 | 170 |
We show the principal materials we use to make and package our products, grouped by material class. This synthetic example uses consistent figures and is for training purposes only.
Draft output & visualisation ideas
How to turn the collected data into a draft disclosure. The charts below are drawn from the illustrative figures above — swap in your own data.
Other views you could build
- Materials used by type — table: A simple listing of each material category and the corresponding amount used in making and packing the organisation’s main goods or services.
- Materials used by measure — bar: A side-by-side comparison of the same material-use figure shown in both weight and volume, so readers can see the two measures at a glance.
- Weight versus volume view — stacked bar: How the reported material-use amounts sit across the two measurement bases, making it easy to compare the scale of each basis within one display.
- Overall material use snapshot — donut: The share of total material use represented by each reported measure, if the reporter presents the data as a split between weight and volume.
- Material use over time — line: Changes in the reported material-use totals across reporting periods, where the same measure is tracked year by year.
From a number to a disclosure
What separates a figure from a disclosure.
Basic
We used 12,500 tonnes of materials.
Better
We used 12,500 tonnes of materials to make and pack our main products and services, and 3,200 cubic metres where volume is the better fit.
Best
For the year ended 31 December 2025, we used 12,500 tonnes of materials to make and pack our main products and services, plus 3,200 cubic metres where volume was the better fit; the year-on-year rise was mainly due to higher output and a shift to bulkier packaging.
Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 301-1 — these are report practice, not exact disclosure examples.
| Company | Sector · Country | Year | Match | Page | Report | Assurance | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
 |
China Airlines, Ltd. | Air Transportation — Airlines · Taiwan | 2024 | Exact | p. 183 →p. 114 →p. 113 → | China Airlines Sustainability Report 2024 → | Deloitte | ||||||||||||
Evidence in China Airlines, Ltd.’s reportWhat the report shows China Airlines' Sustainability Report 2024 includes a narrative on sustainable procurement and resource recycling, mentioning an aim to increase the percentage of recycled materials (p.100). The report also references materials used by weight or volume and energy consumption within the organisation, citing GRI standards (p.183). However, specific numeric values for the percentage of sustainable procurement or detailed data on materials usage are not clearly presented or found in the report.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
|
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 |
JSW Steel Limited | Mining — Iron, Aluminum, Other Metals · India | 2025 | Exact | p. 109 →p. 113 →p. 40 → | Integrated Annual Report FY 2024-25 → | EY; BSI; Bureau Veritas | ||||||||||||
Evidence in JSW Steel Limited’s reportWhat the report shows JSW Steel Limited’s Integrated Annual Report FY 2024-25 provides detailed coverage of materials used by weight or volume, including specific figures such as 191,093,393.4 tonnes reported on page 164 and cost of materials consumed at ₹89,998 crore on page 144. The report also addresses management of material topics related to materials on page 109. However, no clear numeric values were found for recycled input materials or reclaimed products, and some narrative context on stakeholder engagement and risk management is referenced but not detailed on page 25.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
|
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 |
Home Product Center Public Company Limited | Retailing · Thailand | 2025 | Exact | p. 201 →p. 44 →p. 51 → | Sustainability Report 2025 → | EY | ||||||||||||
Evidence in Home Product Center Public Company Limited’s reportWhat the report shows Home Product Center Public Company Limited’s Sustainability Report 2025 provides detailed coverage of materials management, referencing GRI 301 standards and reporting materials used by weight or volume on page 201. The report includes specific numeric data on recyclable materials such as plastics, ceramics, metals, and electronic components, with quantities detailed on page 50. However, the report does not clearly address non-recyclable materials or provide comprehensive data on procurement practices or other material topics beyond the materials scope.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
|
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Check your understanding
A food manufacturer buys flour, sugar and packaging film for its main product line. The procurement team can pull purchase records for the year, but some materials are recorded in kilograms and others in litres.How should the preparer decide what to report for the materials used in making and packing the main products, and how should the mixed units be handled?
Model answer. The preparer should separate the information into the two measures the disclosure asks for: one figure for the total mass of materials used, and one figure for the total amount by space occupied where that is the relevant measure. If the organisation uses different units in source records, those records need to be converted and rolled up consistently so the reported totals reflect the materials used for producing and packaging the main products and services.
Why this matters. Use the two measurement bases separately and make sure source data are converted into consistent totals before reporting.
A cosmetics business makes creams and lotions in-house, then fills them into jars and tubes. It also buys outer cartons, but the finance team is unsure whether to include the packaging materials in the same totals as the product ingredients.Should the preparer include the packaging materials when calculating the totals for the organisation’s main products and services?
Model answer. Yes. The calculation covers materials used both to make the product and to package it, so the preparer should include the ingredients and the packaging materials that go into the organisation’s primary products and services. The key is to capture the full material input linked to those main offerings, rather than only the product content.
Why this matters. Include both production inputs and packaging inputs when building the totals.
A software company reports that it has no physical products, but it does buy printed manuals and branded boxes for customer starter kits. The sustainability lead is unsure whether the disclosure can be left blank because the business is mostly digital.What should the preparer do if the organisation has very limited physical material use but still uses some materials for its main service offering?
Model answer. The preparer should assess whether any materials are used to produce or package the organisation’s primary services or products, even if the business is mainly digital. If there is material use, it should be captured in the relevant measure; if there is none, the preparer should be able to support that conclusion with evidence from operations and purchasing records.
Why this matters. Do not assume a digital business has nothing to report; test the actual material inputs linked to the main offering.
A manufacturer has one site that makes its flagship item and another site that only produces spare parts for internal use. The reporting team has a complete list of all materials bought across both sites, but it is unclear which items belong in the disclosure.Which materials should be included in the reported totals: everything purchased by the organisation, or only the materials tied to the main products and services?
Model answer. Only the materials used for the organisation’s primary products and services should be included. Purchases for internal use, support activities, or other non-primary outputs should be excluded unless they are part of producing or packaging the main products and services being reported.
Why this matters. Limit the totals to materials linked to the organisation’s primary outputs, not all purchases.
Analyse this disclosure across real reports
See how companies actually report GRI 301-1 — drawn from their own published reports, with the exact pages, and an LRA AI-assistant that works through it with you. Available to LRA Community members and to students throughout their platform access.
Related framework references
How this disclosure maps across the major reporting frameworks.
→
ESRSRelated
ESRS E5
Resource Use and Circular Economy — closest topical match (post-Omnibus ESRS catalogue).
→
IFRSNo equivalent
—
No direct IFRS S1/S2 topical equivalent.
Related & explore
Questions this page answers
For GRI 301-1 Materials, what data do I need to collect before I start drafting the disclosure?
The page says to prepare three datapoints: key material type, total material weight and total material volume. Use those as the starting point for your data request and check that the figures are ready before you draft the narrative. ↑ section
How do I use the step-by-step 'how to prepare' section for GRI 301-1 Materials?
Use it as a working sequence for getting the disclosure ready, rather than as a final write-up. It is there to help you organise the data, methodology and supporting evidence before you turn anything into draft reporting text. ↑ section
Who should own the GRI 301-1 Materials data in practice?
The page is designed for practitioners such as sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person or team that can source and explain the material data. The key is to assign someone who can also assemble the evidence pack and answer assurance questions. ↑ section
What should I include in the evidence pack for GRI 301-1 Materials?
The page includes an assurance-ready evidence pack with five items, so you should gather the supporting documents that back up the reported material data and the method used. Build the pack alongside the disclosure so the figures can be traced and checked easily. ↑ section
What are the five assurance claims I need to verify for GRI 301-1 Materials?
The page says there are five assurance claims to verify, each with a claim, risk and evidence prompt. Use those prompts to test whether the data, method and supporting documents line up before you finalise the disclosure. ↑ section
What are the common reporting gaps or mistakes on the GRI 301-1 Materials page?
The page lists common reporting gaps and mistakes to help you spot weak points before submission. Use that section as a pre-check so you can correct missing data, unclear scope or weak evidence before the draft is signed off. ↑ section
How can I turn the GRI 301-1 Materials data into a draft disclosure?
The page includes draft-output support such as visualisation ideas, narrative starters and a GRI content-index line. That means you can move from the prepared data into a first draft by using the suggested structure rather than starting from a blank page. ↑ section
How do I use the GRI 301-1 Materials workbook download?
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the preparation steps, capture the data and keep the assurance checks together in one place. ↑ section
What is the printable Library Card PDF for GRI 301-1 Materials used for?
The Download Centre also includes a printable Library Card in .pdf format. It is a practical companion for working through the disclosure and keeping the key points to hand while you prepare the data and evidence. ↑ section
Can I use the synthetic example disclosure on the GRI 301-1 Materials page as a template?
Yes, but only as an illustrative guide. The page says the example is synthetic, and the quantitative table is there to show how the disclosure can be presented rather than to provide real company data. ↑ section
How does the GRI 301-1 Materials page relate to ESRS E5, and can I reuse the data?
The page notes ESRS E5 as the closest correspondence, so the data may be reusable across both contexts. Treat that as a practical cross-reference, not as a statement that the reporting requirements are identical. ↑ section
More questions this page can help with
- GRI 301-1 Materials: what are the three datapoints I should request from operations or procurement?
- GRI 301-1 Materials: how do I check whether my material type classification is good enough for the disclosure?
- GRI 301-1 Materials: what evidence should I keep to support the total material weight and volume figures?
- GRI 301-1 Materials: how do I avoid the most common mistakes before assurance review?
- GRI 301-1 Materials: what should go into the draft narrative starter and content-index line?
- GRI 301-1 Materials: how do I use the Prep & Assurance workbook to track data owner sign-off?
- GRI 301-1 Materials: is the synthetic example disclosure suitable for training a data owner?
- GRI 301-1 Materials: where can I find real published company reports linked from the page?
- GRI 301-1 Materials: what should an assurance reviewer look for in the evidence pack?
- GRI 301-1 Materials: how do I turn the prepared data into a first draft without overcomplicating it?
- GRI 301-1 Materials: can the Library Card PDF be used as a quick reference during review meetings?
- GRI 301-1 Materials: what does the page say about using ESRS E5 data alongside this disclosure?
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Sources, status and disclaimer
This LRA assistance tool is designed for educational and internal data-collection purposes. It is not an official interpretation of the GRI Standards, IFRS Sustainability Disclosure Standards or EU CSRD/ESRS requirements. When applying these frameworks in professional practice, users should consult and double-check the official standards, guidance and applicable regulatory sources.
