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GRI 301: Materials 2016

EFFECTIVE DATE: 1 JULY 2018

Introduction​

GRI 301: Materials 2016 contains disclosures for organizations to report information about their materials-related impacts, and how they manage these impacts.

The Standard is structured as follows:

  • Section 1 contains a requirement, which provides information about how the organization manages its materials-related impacts.
  • Section 2 contains three disclosures, which provide information about the organization’s materials-related impacts.
  • The Glossary contains defined terms with a specific meaning when used in the GRI Standards. The terms are underlined in the text of the GRI Standards and linked to the definitions.

Background on the topic​

This Standard addresses the topic of materials.

The inputs used to manufacture and package an organization’s products and services can be non-renewable materials, such as minerals, metals, oil, gas, or coal; or renewable materials, such as wood or water. Both renewable and non-renewable materials can be composed of virgin or recycled input materials.

The type and amount of materials the organization uses can indicate its dependence on natural resources, and the impacts it has on their availability. The organization’s contribution to resource conservation can be indicated by its approach to recycling, reusing and reclaiming materials, products, and packaging.

1. Topic management disclosures​

An organization reporting in accordance with the GRI Standards is required to report how it manages each of its material topics.

An organization that has determined materials to be a material topic is required to report how it manages the topic using Disclosure 3-3 in GRI 3: Material Topics 2021 (see clause 1.1 in this section).

This section is therefore designed to supplement – and not replace – Disclosure 3-3 in GRI 3.

REQUIREMENTS​

  • 1.1 The reporting organization shall report how it manages materials using Disclosure 3-3 in GRI 3: Material Topics 2021.

2. Topic disclosures​

Disclosure 301-1 Materials used by weight or volume​

REQUIREMENTS​

The reporting organization shall report the following information:

  • a. Total weight or volume of materials that are used to produce and package the organization’s primary products and services during the reporting period, by:
    • i. non-renewable materials used;
    • ii. renewable materials used.

RECOMMENDATIONS​

  • 2.1 When compiling the information specified in Disclosure 301-1, the reporting organization should:
    • 2.1.1 include the following material types in the calculation of total materials used:
      • 2.1.1.1 raw materials, i.e., natural resources used for conversion to products or services, such as ores, minerals, and wood;
      • 2.1.1.2 associated process materials, i.e., materials that are needed for the manufacturing process but are not part of the final product, such as lubricants for manufacturing machinery;
      • 2.1.1.3 semi-manufactured goods or parts, including all forms of materials and components other than raw materials that are part of the final product;
      • 2.1.1.4 materials for packaging purposes, including paper, cardboard and plastics;
  • 2.1.2 report, for each material type, whether it was purchased from external suppliers or sourced internally (such as by captive production and extraction activities);
  • 2.1.3 report whether these data are estimated or sourced from direct measurements;
  • 2.1.4 if estimation is required, report the methods used.

GUIDANCE​

Guidance for Disclosure 301-1
The reported usage data are to reflect the material in its original state, and not to be presented with further data manipulation, such as reporting it as ‘dry weight’.

Disclosure 301-2 Recycled input materials used​

REQUIREMENTS​

The reporting organization shall report the following information:

  • a. Percentage of recycled input materials used to manufacture the organization's primary products and services.

Compilation requirements

  • 2.2 When compiling the information specified in Disclosure 301-2, the reporting organization shall:
    • 2.2.1 use the total weight or volume of materials used as specified in Disclosure 301-1;
    • 2.2.2 calculate the percentage of recycled input materials used by applying the following formula:

figure_3. the percentage of recycled input materials used

RECOMMENDATIONS​

  • 2.3 When compiling the information specified in Disclosure 301-2, the reporting organization should, if estimation is required, report the methods used.

GUIDANCE​

Guidance for Disclosure 301-2
If material weight and volume measurements are stated as different units, the organization can convert measurements to standardized units.

Disclosure 301-3 Reclaimed products and their packaging materials​

REQUIREMENTS​

The reporting organization shall report the following information:

  • a. Percentage of reclaimed products and their packaging materials for each product category.
  • b. How the data for this disclosure have been collected.

Compilation requirements

  • 2.4 When compiling the information specified in Disclosure 301-3, the reporting organization shall:
    • 2.4.1 exclude rejects and recalls of products;
    • 2.4.2 calculate the percentage of reclaimed products and their packaging materials for each product category using the following formula:

figure_4. the percentage of reclaimed products and their packaging materials

GUIDANCE​

Guidance for Disclosure 301-3
The reporting organization can also report recycling or reuse of packaging separately.