This metric is based on the Global Reporting Initiative (GRI) Standard Guidelines. 

GRI 301 addresses the topic of materials. The inputs used to manufacture and package an organization’s products and services can be nonrenewable 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.

In 2018, the GRI G4 Sustainability Reporting Guidelines were superseded by the GRI Sustainability Reporting Standards (GRI standards). For this metric, the code G4-EN1 is used in company reporting prior to 2018, and the new GRI 301-1 code used in reporting from 2018 onwards. The methodology for the former G4 standard for this metric can be found here.