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Проверил
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
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GRI 301: Materials·Disclosure GRI 301-3
Reclaimed products and their packaging materials
Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.
Правовой статус
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.
Опубликованный паспорт
Последняя проверка 2026-08-01
Проверил
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
Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative
Стандарт
GRI 301: Materials
Disclosure GRI 301-3 · 2016
Последняя проверка
2026-08-01
Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative
Чтобы подготовить это раскрытие
Суть раскрытия
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.
Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.
Прежде чем начать
Прежде чем начать
Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.
Подготовка
Ключевая информация для подготовки
| Поле подготовки | Что зафиксировать | Подсказка по доказательствам | Ответственный |
|---|---|---|---|
| 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 |
＋ Показать подпункты GRI 301-3 (рабочий чек-лист 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.
Как это подготовить
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.
Запросить данные
Request the disclosure evidence
Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.
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.
Более удачный запрос
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.
Составьте раскрытие
Заметки, которые превращают данные в раскрытие
Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.
Примечание о методике
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.
Примечание о контексте
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.
Центр загрузок
Инструменты и формы для подготовки
Профессиональные инструменты подготовки для GRI 301-3 — бесплатно с членством в LRA Community. Зарегистрируйтесь один раз (это бесплатно), и откроются все загрузки, а вместе с ними Библиотека раскрытий, шаблоны и AI-ассистент LRA.
01XLSРабочая книга по подготовке и аудитуТочки данных, риски, доказательства для проверки, ответственный и пакет доказательств.Получить бесплатно ↧
02XLSПакет для запроса данныхПисьмо-запрос, шаблон сообщения, поля ответа и структура утверждения.Получить бесплатно ↧
03PDFБиблиотечная карточкаОдностраничная сводка этой карточки раскрытия для печати.Получить бесплатно ↧
Готовность к заверению
Для каждого утверждения проверьте доказательства
| Утверждение | Риски | Доказательства для проверки |
|---|---|---|
| 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. |
Пакет доказательств для подготовки
Типичные пробелы в отчётности
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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Попробуйте
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Ссылки на стандарты
Соответствующие требования GRI и смежные раскрытия
Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.
GRI
GRI 301-3
в составе GRI 301: Materials
Связанное и другое
Materials used by weight or volume → КарточкаRecycled input materials used → Карточка
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