Yes, it is a comparable polymer though it seems almost a little stronger than the material used on the WE body.
My only complaint about the G&P stock is that it locks rather weak when you fold it over to the receiver of the gun. I only fold mine for transportation but it could be an annoyance for someone that wants to fold the stock and shoot it.
One difference between the 2 mechanisms used to lock the stock into the fixed position on the G&P and WE stocks are as follows...
G&P has a screw that keeps everything retained and controls how much of the latch feeds out.
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The WE just has a bit of plastic. I thought the plastic would be fixed onto the latch mechanism but it isn't. I'm able to freely push it around with significant play.
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