The global reliance on a linear economy is a major driver of environmental degradation,
with the extraction and processing of materials, fuels and food responsible for 90% of biodiversity loss
(UNEP, 2019). At the same time, global material consumption continues to climb: in the last six years
alone, we have consumed over half a trillion tonnes of materials – nearly matching the total material
use throughout the whole of the 20th century (Circularity Gap Report, 2023). This unsustainable
pattern underscores the urgent need for companies to adopt more responsible and transparent
resource use practices.The company must disclose both:
Total weight/volume of input materials across operations
Disaggregated breakdown of input materials

The total can be calculated from the disaggregated breakdown, but it should be clear that the disclosed information comprises all of its input materials. Note that while water is defined as an input material by GRI 301, it can be omitted from input materials here, as they is assessed separately by indicator B8.

Additionally, the disaggregated breakdown should ideally be separated clearly into renewable and non-renewable, but the element can be met as long as the breakdown is sufficient to allow the reader to separate the inputs into renewable and non-renewable.

This is unmet if:
The metrics are disclosed in aggregate, without breakdown of materials into categories
The metrics are disclosed only for particular segments of the operations (eg. Packaging only) or limited locations.

Reporting must cover the company’s entire operations. Datapoint must be from the most recent reporting period. Intensity metrics are not accepted.