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GRI 301: Materials·Disclosure GRI 301-1

Materials used by weight or volume

Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.

Status giuridico

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.

Apri la fonte ufficiale Global Reporting Initiative ↗ Condividi

Passaporto pubblicato

Ultima revisione il 2026-08-01

Revisionato da 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 Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative

Standard

GRI 301: Materials

Disclosure GRI 301-1 · 2016

In vigore

2018-07-01

Fonte ufficiale: Apri ↗

Ultima revisione

2026-08-01

Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative

Per preparare questa informativa

6LRA preparation fields 6affermazioni da verificare 6aree di evidenza

Focus dell’informativa

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.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

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?

Preparazione

Informazioni chiave da preparare

Campo da preparare	Cosa rilevare	Suggerimento sull’evidenza	Responsabile
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

＋ Mostra i sotto-elementi di GRI 301-1 (checklist di lavoro LRA)

Come prepararla

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.

Richiedi i dati

Request the disclosure evidence

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

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.

Richiesta migliore

Redigi la tua informativa

Note che trasformano i dati in un’informativa

Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.

Nota metodologica

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

Nota di contesto

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.

Centro download

Strumenti e moduli per la preparazione

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Gratis · Membri della Community

01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧ 02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧ 03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione	Rischio	Evidenze da verificare
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.

Pacchetto di evidenze da preparare

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.

Lacune ricorrenti nella rendicontazione

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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Riferimenti al framework

Requisiti GRI pertinenti e informative correlate

Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.

GRI

GRI 301-1

all’interno di GRI 301: Materials

Apri la fonte ufficiale →

Correlati ed esplora

Recycled input materials used → Scheda Reclaimed products and their packaging materials → Scheda Sfoglia tutte le informative →

Altro in GRI 301 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

Approfondisci · GRI 301-1

Impara a preparare questa informativa dall’inizio alla fine

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Come è costruita questa biblioteca 312 report pubblicati indicizzati 63.171 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti

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