GRI 301 Materials
Standard GRI 301 matériaux de production.
Définition
GRI 301 (révision 2016) inclut Disclosure 301-1 Materials used by weight or volume, 301-2 Recycled input materials used, 301-3 Reclaimed products and their packaging materials. Aligné ESRS E5 (Resource Use and Circular Economy).
Origine
Global Reporting Initiative (GRI), GRI 301 publié 2016, GRI Universal Standards révisés 2021.
Usage
Largement adopté par 73% des grandes entreprises mondiales (KPMG Survey 2022).