Vai al focus dell’informativa
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
Gratis · Membri della Community
✓ Assistente IA di LRA · Con supervisione umana
Apri la fonte ufficiale →
Explore GRI training (ESRS bundle) →
GRI 301: Materials·Disclosure GRI 301-3
Reclaimed products and their packaging materials
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.
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 301-3 · 2016
Ultima revisione
2026-08-01
Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative
Per preparare questa informativa
Focus dell’informativa
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.
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 |
|---|---|---|---|
| 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 |
＋ Mostra i sotto-elementi di GRI 301-3 (checklist di lavoro 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.
Come prepararla
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.
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 301-3: 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.
Richiesta migliore
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.
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
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.
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 301-3 — 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.
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 |
|---|---|---|
| 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. |
Pacchetto di evidenze da preparare
Lacune ricorrenti nella rendicontazione
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.
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 301-3?
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 301-3
all’interno di GRI 301: Materials
Correlati ed esplora
Materials used by weight or volume → SchedaRecycled input materials used → 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 301-3
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.
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-301-3/
Gratis · LRA Community
Ottieni i tuoi strumenti per GRI 301-3 — gratis
I tuoi strumenti di preparazione sono gratuiti per i membri di LRA Community e per gli studenti. Registrati una volta (è gratis) e il tuo download parte subito — insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.
✓
Ci sei — il download sta per iniziare
Il file è in download. Anche il tuo Cabinet Community — con la Biblioteca delle informative, i modelli e l’assistente IA di LRA — è pronto.
Apri il tuo Cabinet →