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GRI 301: Materials·Disclosure GRI 301-3

Reclaimed products and their packaging materials

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 301-3 · 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 301-3 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.

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
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
＋ Subelementen van GRI 301-3 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.

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 301-3: 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.

Beter verzoek

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.

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

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.

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 301-3 — 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
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.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

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.
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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 301-3

binnen GRI 301: Materials

Officiële bron openen →

Gerelateerd & verkennen

Materials used by weight or volume → KaartRecycled input materials used → Kaart Alle disclosures bekijken →

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

Verder verdiepen · GRI 301-3

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