Ga naar de kern van de disclosure

DisclosurebibliotheekPraktische leidraad voor elke rapportage-disclosure

GRI 301: Materials·Disclosure GRI 301-2

Recycled input materials used

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 301-2 · 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
8LRA preparation fields 8beweringen te toetsen 8bewijsgebieden

Kern van de disclosure

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.

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
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
＋ Subelementen van GRI 301-2 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.

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 301-2: 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.

Beter verzoek

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.

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

If estimation is required, report the estimation method used.

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.

Downloadcentrum

Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor GRI 301-2 — 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
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.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

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.
✓ LRA AI-assistent · Met menselijke controle
Dr Ross Kurinko

Vraag de Study Studio AI-assistent naar deze disclosure

Krijg praktische antwoorden voor uw rapportagecontext. Uw eerste twee antwoorden zijn gratis — word gratis lid van LRA Community om zonder limiet door te gaan.

Probeer Hoe bereid ik GRI 301-2 voor? Welke gegevens moet ik verzamelen? Welke fouten moet ik vermijden?
2 gratis antwoorden

Verwijzingen naar het raamwerk

Relevante GRI-vereisten en verwante disclosures

Beschikbare verwijzingen naar het raamwerk en aanpalende disclosures die relevant zijn voor deze vereiste.

GRI

GRI 301-2

binnen GRI 301: Materials

Officiële bron openen →

Gerelateerd & verkennen

Materials used by weight or volume → 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 301-2

Leer deze disclosure van begin tot eind op te stellen

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) →
Hoe deze bibliotheek is opgebouwd 312 gepubliceerde rapporten geïndexeerd 63.171 pagina’s met verwijzingen op paginaniveau 272 door practitioners gemaakte Disclosurekaarten
/nl/knowledge-hub/disclosure-cards/gri-301-2/