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Recycled Input Materials G4 EN2 a Methodology

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In 2018, the GRI G4 Sustainability Reporting Guidelines were superseded by the GRI Sustainability Reporting Standards (GRI standards). This is the methodology for G4-EN2 which has been superseded by GRI 301-2 - the current GRI 301-2 metric can be found here. 

About

This metric is based on the Global Reporting Initiative (GRI) G4 Guidelines.  It covers one of the requirements of Indicator G4-EN2 - 'Percentage of materials used that are recycled input materials.'

This Indicator seeks to identify the organization’s ability to use recycled input materials. Using these materials helps to reduce the demand for virgin material and contribute to the conservation of the global resource base. For internal managers and others interested in the financial performance of the organization, substituting recycled materials can contribute to lowering the overall costs of operation. The trends revealed by this Indicator indicate management’s progress in reducing the organization’s dependence on natural resources.

Methodology

This metric is looking for the percentage of materials used that are recycled input material:

For WikiRate researchers:

Companies who align reports to GRI’s Sustainability Reporting Standards often include a GRI Content Index or Annex where GRI disclosures, with GRI codes, are listed.

  • Use the GRI Index, CTRL F, Command F or search button on source preview to search for this index and metrics within the report

  • Use G4 codes, G3 codes or keywords to quickly find values, keeping in mind that some companies report on the metric using different terms, e.g. G4-EN2, EN2 or recycled material

  • Always check the metric question and methodology for the unit of measure or currency - researchers may need to carry out calculations or conversions before entering the final metric value

  • Add comments documenting exactly where within the source you found the information (page number) and include details of simple or complex calculations or conversions made to determine the metric value

  • If you are unable to locate a metric value in a source you can search for additional sources where the data is available and add a new source

Further guidance on how to research values for GRI-based metrics is available here, including detailed guidance on adding, editing and checking metric values.

Global Reporting Initiative compliance guidance for companies:

To calculate the percentage of recycled input materials used to manufacture the organization's primary products and services - G4-EN2-a:

  • ​Identify the total weight or volume of materials used as reported under G4-EN1.

  • Of these materials, identify the total weight or volume of recycled input materials. If estimation is required, identify the estimation methods.

  • Using this information, calculate the percentage of recycled input material used by applying the following formula:

  • If material weight and volume measurements are stated as different units, it may be necessary to undertake conversion calculations to standardize units.

  • If the company provides details of how they calculated this percentage please include those details as a comment on your metric value.