GRI 301 – Materials

The reporting organization should include raw materials (i.e., natural resources used for conversion to products or services, such as ores, minerals, and wood) associated process materials (materials that are needed for the manufacturing process but are not part of the final product, such as lubricants for manufacturing machinery), semi-manufactured goods or parts, materials for packaging purposes (including paper, cardboard and plastics).

The organization should report, for each material type, whether it was purchased from external suppliers or sourced internally (such as by captive production and extraction activities), whether these data are estimated or sourced from direct measurements and, if estimation is required, report the methods used