GRI 301 Materials
GRI 301 standard for production materials.
Definition
GRI 301 (2016 revision) includes Disclosure 301-1 Materials used by weight or volume, 301-2 Recycled input materials used, 301-3 Reclaimed products and their packaging materials. Aligned with ESRS E5 (Resource Use and Circular Economy).
Origin
Global Reporting Initiative (GRI), GRI 301 published 2016, GRI Universal Standards revised 2021.
Usage
Widely adopted by 73% of large global companies (KPMG Survey 2022).