Vai al focus dell’informativa

Biblioteca delle disclosureGuida pratica per ogni informativa di rendicontazione

GRI 301: Materials·Disclosure GRI 301-2

Recycled input materials used

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
RK 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 301-2 · 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
8LRA preparation fields 8affermazioni da verificare 8aree di evidenza

Focus dell’informativa

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.

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

Prima di iniziare

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

Preparazione

Informazioni chiave da preparare

Campo da preparare Cosa rilevare Suggerimento sull’evidenza Responsabile
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
＋ Mostra i sotto-elementi di GRI 301-2 (checklist di lavoro LRA)

Come prepararla

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.

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 301-2: 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.

Richiesta migliore

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.

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

If estimation is required, report the estimation method used.

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

Strumenti professionali di preparazione per GRI 301-2 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

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
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.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

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.
✓ Assistente IA di LRA · Con supervisione umana
Dr Ross Kurinko

Chiedi all’assistente IA di Study Studio di questa informativa

Ottieni risposte pratiche per il tuo contesto di rendicontazione. Le prime due risposte sono gratuite: iscriviti gratis a LRA Community per continuare senza limiti.

Prova Come preparo GRI 301-2? Quali dati devo raccogliere? Quali errori devo evitare?
2 risposte gratuite

Riferimenti al framework

Requisiti GRI pertinenti e informative correlate

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

GRI

GRI 301-2

all’interno di GRI 301: Materials

Apri la fonte ufficiale →

Correlati ed esplora

Materials used by weight or volume → SchedaReclaimed 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 301-2

Impara a preparare questa informativa dall’inizio alla fine

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →
Come è costruita questa biblioteca 312 report pubblicati indicizzati 63.171 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti
/it/knowledge-hub/disclosure-cards/gri-301-2/