Material use, reclamation, and recycling are among the primary environmental focuses for sustainability reporting in general and the Global Reporting Initiative (GRI) in particular. You can take the right approach to materials-related impact disclosure by following the GRI guidelines in GRI 301: Materials.
What Is the GRI 301 Standard?
GRI 301: Materials 2016 is the topic standard that covers sustainability reporting 
guidelines regarding materials. That includes all manufacturing and packaging inputs ranging from minerals and metals to wood, water, and plastics.
When completing your sustainability report in accordance with GRI standards, you must include disclosures for each topic standard where your organization has an impact. Essentially, any type of manufacturing operation will include GRI 301 standards in their sustainability reporting due to the broad scope covering raw materials of all kinds.
What Are the GRI Guidelines for GRI 301?
GRI 301 lays out three distinct disclosures that cover various aspects of material use and resource conservation.
Disclosure 301-1 Materials Used by Weight or Volume
This disclosure covers the total weight or volume of materials used to produce and package primary products, with a distinction between non-renewable materials and renewable materials. The scope of this disclosure includes raw materials, associated process materials, semi-manufactured goods or parts, and packaging materials.
For each category, you must report whether you purchased the material from external suppliers or sourced it internally. The disclosure should also include whether you are directly measuring or estimating values and the estimation methods used, if applicable. You might rely on a range of sources for this data, such as invoices or through your environmental management system.
These values are relatively straightforward, reported in tons, gallons, or other weight or volume measurements as appropriate. Reported values should reflect the material in its original state instead of using alternative measurements such as dry weight.
Disclosure 301-2 Recycled Input Materials Used
This disclosure covers the percentage of input materials used in manufacturing. In this context, recycled materials only include those purchased or obtained from internal or external sources rather than by-products or non-product outputs produced by your organization.
The reportable value is a simple percentage, calculated as:
If you estimate these values, you must report the methods used.
Disclosure 301-3 Reclaimed Products and Their Packaging Materials
This disclosure covers reclaimed products and packaging materials that manufacturers collect, reuse, or recycle at the end of their useful lives. This excludes rejects and recalls, only including materials reclaimed through a deliberate program to that end.
You must report the percentage of reclaimed materials for each individual product category, defined as appropriate for your specific production. You must also report how you have collected that data.
You can calculate percentages for each individual product category using this formula:
Depending on the specific nature of your production and reclamation programs, it may also be appropriate to report products and packaging separately.
How Do You Track Sustainability Data for GRI 301?
Attempting to trace back through your records and find the necessary data for sustainability reporting can be a time-consuming and costly process. For GRI 301, you could find yourself seeking out a variety of production records, invoices, and other records across multiple departments and disparate platforms.
Instead, you can rely on ERA’s Corporate Sustainability Software to streamline how you manage data for GRI 301 disclosures and other reporting requirements. Custom metrics ensure that your disclosures accurately represent your impact. You maintain complete visibility through KPIs, custom reports, and data visualizations. Book your discovery call today to learn more about sustainability reporting with ERA.
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