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Environment - Global Reporting Initiative

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IP<br />

Indicator Protocols Set: EN<br />

EN2 Percentage of materials used that<br />

are recycled input materials.<br />

1. Relevance<br />

This Indicator seeks to identify the reporting<br />

organization’s ability to use recycled input materials.<br />

Using these materials helps to reduce the demand for<br />

virgin material and contribute to the conservation of the<br />

global resource base. For internal managers and others<br />

interested in the financial condition of the reporting<br />

organization, substituting recycled materials can<br />

contribute to lowering overall costs of operation.<br />

2. Compilation<br />

2.1 Identify the total weight or volume of materials<br />

used as reported under EN1.<br />

2.2 Identify the total weight or volume of recycled<br />

input materials. If estimation is required, state the<br />

estimation methods.<br />

2.3 Report the percentage of recycled input materials<br />

used by applying the following formula:<br />

EN2= Total recycled input materials used x100<br />

Input matertials used<br />

3. Definitions<br />

Recycled input materials<br />

Materials that replace virgin materials that are purchased<br />

or obtained from internal or external sources, and that<br />

are not by-products and non-product outputs (NPO)<br />

produced by the reporting organization.<br />

4. Documentation<br />

Potential information sources include billing and<br />

accounting systems, the procurement or supply<br />

management department, and internal production and<br />

waste disposal records.<br />

5. References<br />

• OECD Working Group on Waste Prevention and<br />

Recycling.<br />

6<br />

© 2000-2006 GRI

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