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GRI 301: Materials·Disclosure GRI 301-1

Materials used by weight or volume

Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.

Juridische status

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.

Officiële Global Reporting Initiative-bron openen ↗ Delen

Gepubliceerd paspoort

Laatst beoordeeld op 2026-08-01
RK Beoordeeld door 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 Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative

Standaard

GRI 301: Materials

Disclosure GRI 301-1 · 2016

Van kracht

2018-07-01

Officiële bron: Openen ↗

Laatst beoordeeld

2026-08-01

Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative

Voor deze disclosure
6LRA preparation fields 6beweringen te toetsen 6bewijsgebieden

Kern van de disclosure

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.

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.

Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.

Voordat u begint

Voordat u begint

Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.

Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld Wat vast te leggen Aanwijzing voor bewijs Eigenaar
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
＋ Subelementen van GRI 301-1 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.
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.

De gegevens opvragen

Request the disclosure evidence

Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.

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.

Beter verzoek

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.

Stel uw disclosure op

Notities die gegevens tot een disclosure maken

LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.

Methodenotitie

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

Contextnotitie

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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Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor GRI 301-1 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.

Gratis · Community-leden
01XLSWerkboek voorbereiding & assuranceDatapunten, risico’s, te controleren bewijs, eigenaar en bewijsdossier.Gratis downloaden ↧ 02XLSPakket voor de gegevensaanvraagAanvraagmail, berichtsjabloon, antwoordvelden en goedkeuringsstructuur.Gratis downloaden ↧ 03PDFBibliotheekkaartPrintbare samenvatting van één pagina van deze disclosure-kaart.Gratis downloaden ↧

Assurance-gereedheid

Controleer bij elke bewering het bewijs

Bewering Risico Te controleren bewijs
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.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

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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Verwijzingen naar het raamwerk

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GRI 301-1

binnen GRI 301: Materials

Officiële bron openen →

Gerelateerd & verkennen

Recycled input materials used → KaartReclaimed products and their packaging materials → Kaart Alle disclosures bekijken →

Meer in GRI 301 → Volledige catalogus bekijken → Home van de Disclosure-bibliotheek → Zoeken in alle disclosures →

Verder verdiepen · GRI 301-1

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