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.

The rest of the Introduction section provides a background on the topic, an overview of the system of GRI Standards, and further information on using this Standard.

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.

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Resource from https://www.globalreporting.org/