GRI 301: Materials 2016 sets out reporting requirements on the topic of materials. This Standard can be used by an organization of any size, type, sector or geographic location that wants to report on its impacts related to this topic.
In the context of the GRI Standards, the environmental dimension of sustainability concerns an organization’s impacts on living and non-living natural systems, including land, air, water and ecosystems.
GRI 301 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.
The disclosures in this Standard can provide information about an organization’s impacts related to materials, and how it manages these impacts.
Effective date: 1 July 2018
GRI 301: Materials
1. Management approach disclosures
2. Topic-specific disclosures
Disclosure 301-1 Materials used by weight or volume
Disclosure 301-2 Recycled input materials used
Disclosure 301-3 Reclaimed products and their packaging materials