GRI 302-2 — Energy consumption outside of the organization

Disclosure focus

This disclosure asks an organisation to explain how much energy it uses outside its own operations, rather than only within sites it directly controls. In practice, that means looking at energy consumption linked to activities in the value chain or other external arrangements that are relevant to the organisation’s reporting boundary, and describing the amounts in a way that is clear and comparable.

The practical focus is on coverage and completeness: whether the organisation has considered all relevant external energy use, not just a few flagship locations or the easiest-to-measure cases. A useful report should make clear what is included, what is left out, and how the organisation has identified and measured the energy use it reports.

Before you start

A quick mental checklist before you prepare this disclosure — tick each as you settle it.

Have you decided which off-site energy uses sit within your reporting boundary, and which do not?
Are you clear on the time period and basis you will use to compile the figures?
Can each figure be traced back to a source record, model, or working paper?
Have you settled the calculation approach, including any assumptions or tools you will use?
Do you know which conversion factors you will apply, and where those factors came from?

Preparation

Key datapoints to prepare

Datapoint	What to capture	Evidence hint	Owner
External energy use	Capture the energy used beyond the organisation’s own sites or direct control, with a clear description of what is included and how it is measured or estimated.	Utility invoices, supplier statements, metering records, transport or logistics data, and any working papers showing how off-site energy use was compiled.	Sustainability / Energy management
Calculation basis	Record the methods, assumptions, and tools used to turn the underlying activity data into the reported figure, including any rules applied in the calculation.	Method notes, calculation spreadsheets, model outputs, internal guidance, and approval records for the approach used.	Sustainability reporting / Data analytics
Conversion factor source	State where the conversion factors came from, including the issuing body, dataset, version, and date or period used.	Published factor tables, database extracts, supplier documentation, or internal reference lists showing the exact source used.	Sustainability reporting / Data management

Show GRI 302-2 sub-elements (LRA working checklist)

Set out what energy use occurs beyond the organisation’s own operations.
State where the conversion factors came from.
Name the standards, methods, assumptions, and/or calculation tools used.

LRA working checklist - paraphrased; see official source

How to prepare

Set the reporting boundary first: decide which energy use beyond your own sites and operations will be included, and make that scope clear before you start collecting data.
Agree the definition of what will count in the figure or narrative, so the team uses the same interpretation when identifying relevant off-site energy use.
Gather the supporting records for the selected scope, including the underlying source data and any working papers used to build the disclosure.
Compile the reported figure or written explanation from the evidence, using the same approach consistently across the period covered.
Record any exclusions, changes in approach, or judgement calls, and explain why they were made so the disclosure can be understood in context.
Check the final draft against the official source material to confirm the scope, calculation approach, and conversion-factor source are all reflected accurately.

Request off-site energy use data and calculation notes

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

What energy use linked to our activities happened away from our own sites, and what method and factor sources were used to turn it into the reported figure?

Use your organisation’s own terms first — for example, the labels used by fleet, logistics, travel, facilities, or service teams — then map those terms to the reporting disclosure. Keep the ask in the language people already use internally, and check the source material before sign-off.

Weak request

Please provide the GRI 302-2 evidence for energy consumption outside the organisation, including methodologies and conversion factor sources.

Why it fails: It uses framework language that many operational teams will not recognise, and it does not tell the owner which internal records, labels, systems, or time period to pull from. That makes it harder to answer quickly and increases the chance of an incomplete return.

Better request

Please send the off-site energy use figures for [reporting period] from your usual records for [business area/activity], plus the method, assumptions, calculation tool, and factor source used. If you have separate files for travel, fleet, logistics, or other off-site activity, include those and note any estimates or exclusions.

Formal email template

Subject: Request for off-site energy use data and method notes for [reporting period]

Hi [name/team],

I’m pulling together the sustainability reporting pack and need your help with the off-site energy use figures for [reporting period]. Please send the data you hold for [business area / activity type], using your normal internal labels.

Could you please provide:
- the total energy use linked to those activities for [reporting period]
- the method, assumptions, and any calculation tool used to arrive at the figure
- the source of the conversion factors used
- the source system or file name, plus the version/date
- any notes on exclusions, estimates, or data gaps

Please return it in the table format below, or in your own format if easier, and include the supporting file(s) or links.

This is a possible LRA training template only — please adapt it to your organisation and check the source material before sign-off.

Thanks,
[preparer name]

Short Teams / Slack version

Hi [name/team] — could you send the off-site energy use data for [reporting period] for [business area/activity]? Please include the total, the method/tool and assumptions used, and where the conversion factors came from. A table or export is fine. Please use your usual internal labels and attach the source file/link if you can. Thanks — [preparer name]

Industry examples

Retail / Distribution

Context. The team tracks delivery miles, third-party courier activity, and business travel separately.

Adapted request. Please share the off-site energy use data for [reporting period] covering deliveries, courier movements, and business travel. Use your normal labels for road freight, parcel services, and travel bookings, and include the calculation method, assumptions, and factor source for each line.

Example response. Road freight: 1,240 GJ; courier services: 310 GJ; business travel: 95 GJ. Calculated from mileage and booking data in the logistics and travel systems. Factors taken from the internal factor table updated in [month/year].

Professional services

Context. The team mainly holds travel booking data and some home-working related operational records.

Adapted request. Please provide the off-site energy use data for [reporting period] from travel bookings and any other relevant operational records. Include the total by your usual categories, the spreadsheet or tool used, the assumptions applied, and where the conversion factors came from.

Example response. Air travel: 180 GJ; rail travel: 42 GJ; taxi and car hire: 28 GJ. Derived from the travel booking export and the internal calculation workbook. Conversion factors sourced from the external factor library used by the sustainability team.

The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.

Draft your disclosure

LRA training templates — adapt them to your organisation, and check the official source before sign-off.

Method note

State the basis used to turn the underlying activity data into the reported energy figures, including the calculation approach, any assumptions applied, and the source of the conversion factors.

Context note

Explain what the reported external energy total represents in practical terms, for example which off-site activities or services it covers and how it should be read alongside the rest of the energy picture.

Fluctuation statement

If the figure moved materially, describe the operational or data-related reasons for the change, such as a shift in outsourced activity, a change in calculation method, or an updated factor set.

Content index entry

GRI 302-2 Energy consumption outside of the organization — [location / page] / [notes]

Download Centre

Professional preparation tools and forms for GRI 302-2. Each download includes a concise “How to use” guide.

XLSPrep & Assurance workbookDatapoints + per-datapoint risk, evidence to check, owner & evidence pack XLSData-request packEHS / Operations request — email & message templates, response form, sign-off & industry examples PDFLibrary CardPrintable summary (PDF)

Assurance readiness

For each claim, check the evidence

Claim	Risk	Evidence to check
We have shown the amount of energy used beyond our own operations, and we can explain how we drew the boundary for that figure.	The assurer may question whether the boundary was set consistently, whether any relevant activity was left out, or whether the figure mixes direct and indirect use without a clear basis.	Boundary notes, calculation workbook, source data extracts, and any internal sign-off showing which activities were included and excluded.
We prepared the figure using documented methods, stated assumptions, and the calculation tools we relied on.	The assurer may probe whether the method was applied consistently, whether assumptions were reasonable and approved, and whether the tool outputs were correctly used.	Method statement, assumption log, tool settings or model files, version history, and review notes showing how the calculation was performed.
We can trace the conversion factors back to their original source and show which set was used for the published number.	The assurer may test whether the factors were current, appropriate to the data, and applied correctly across the calculation.	Source references for the factors, dated copies or links, factor selection records, and evidence of checks confirming the right factors were applied.
The reporting boundary used for this disclosure is documented.	Coverage exclusions or late scope changes are not evidenced.	Boundary memo, entity or site list, and sign-off record.

Evidence pack to prepare

The governing policy or written commitment behind this disclosure
A methodology / definition note setting out how the disclosure was scoped and prepared
Source-system exports the figures or facts were drawn from
The internal approval / sign-off record for the disclosure before publication
Minutes or records evidencing the relevant engagement or consultation

Common reporting gaps

The information is presented without a date or as-at point.
The scope or boundary of the statement is left undefined.
Key terms are used inconsistently across the report.
Material changes since the previous period are not disclosed.
Assertions are made without supporting detail or a source record.
Boilerplate is used that does not actually answer what is asked.

Mistakes to avoid when collecting the data

Wrong owner
The request goes to the sustainability team by default, even though the usage data sits with fleet, facilities, logistics, or another operational owner.
Framework language only
People ask for the data using disclosure terms instead of the business’s own labels, so the person holding the records cannot tell what to pull.
Scope left vague
No one states which off-site energy uses are in scope, so different teams collect different sets of activity and the final file is not comparable.
Period basis not fixed
The team mixes calendar-year and financial-year records, so the numbers do not line up to one reporting period.
Counting basis mixed
One source is captured as a spend-based estimate while another is recorded from measured activity, and the two are merged without a clear basis check.
Source labels stripped out
The original file names, system tags, or worksheet labels are removed during consolidation, making it hard to trace each figure back to its origin.
Separate groups merged
Data for different off-site energy uses are rolled together even though they should stay apart for review and later disclosure drafting.
Evidence trail missing
The team keeps the numbers but not the supporting notes, assumptions, or sign-off record, so no one can show how the dataset was built.

Where judgement is often needed

Acquisitions and disposals during the year
Set a clear cut-off for bought-in or sold-off operations, then explain whether you included only the period you controlled them and how any partial-year figures were built.
Different country definitions for the same energy use
Where local reporting labels or billing categories differ, map them to one internal rule set and disclose the mapping so readers can see how like-for-like totals were built.
People or sites on the boundary of scope
Decide in advance how to treat shared offices, contractor locations, leased premises, or other borderline cases, and state the inclusion rule you used for each type.
Choosing the time basis for the figures
If your data comes from billing periods, calendar months, or another timing basis, explain the basis used and how you aligned mixed-period records into one reporting view.
Measured data versus estimated data
Use direct readings where available and estimates where not, then disclose the estimation approach, the main assumptions, and which parts of the total were not directly measured.
Conversion factors and calculation tools
State which conversion factors, spreadsheets, systems, or other tools were used, and explain any changes from prior periods so users can understand comparability.
Rounding and small differences in totals
Apply one rounding rule consistently, and note that displayed subtotals may not add exactly to the published total because of rounding.
Protecting sensitive location-level information
If site-level detail could reveal confidential or personal information, aggregate the data to a safer level and explain the level of grouping used.
Mixed sources for the same activity
When one activity is supported by invoices, meter reads, and estimates together, describe the hierarchy you used to combine them and how you avoided double counting.
Changes in the method from one period to the next
If you changed the way you collect, convert, or estimate the figures, say what changed, why it changed, and whether prior-period numbers were restated or left as reported.

Examples

Illustrative examples

Synthetic, written by LRA — not from a company report, not text from any standard.

Food processing · synthetic · written by LRA

Synthetic illustration only. We estimated the electricity and fuel used by contractors and logistics partners while serving our operations, then added those amounts to show the energy linked to activity beyond our own sites.
- The calculation used supplier activity data where available, with spend-based estimates for the remaining cases, and we applied a simple allocation approach for shared transport legs.
- Conversion factors came from the latest UK government emissions and energy conversion tables, with any missing values taken from the relevant fuel supplier documentation.

This example shows how a company might describe energy use tied to activities outside its own premises, together with the methods and factor sources used to build the estimate.

Business services · synthetic · written by LRA

Synthetic illustration only. We compiled the energy associated with outsourced data-centre hosting, leased vehicle use, and other contracted services that support our work but sit beyond our own premises.
- We combined meter readings from service providers with modelled estimates for the gaps, using a location-based approach for electricity and direct fuel records for vehicles.
- The conversion factors were taken from the national government conversion dataset and, where needed, from the service providers' technical schedules.

This example shows a different type of reporter explaining energy linked to external operations, plus the calculation approach and where the conversion factors came from.

Draft output & visualisation ideas

How to turn the collected data into a draft disclosure. Suggested visuals and a GRI content-index line generated from this disclosure's datapoints.

Suggested visuals

Energy used beyond the company boundary — table: A simple listing of energy consumed outside the organisation, with the calculation basis and conversion-factor source shown alongside each figure or category.
How the out-of-organisation energy total is built — stacked bar: A breakdown of external energy use by activity, site, or other chosen grouping, so readers can see which parts make up the total.
Calculation approach and data basis — table: The standards, assumptions, and calculation tools applied, set out in a compact reference table for transparency.
Where the conversion factors came from — table: The origin of the factors used to turn activity data into energy figures, including the source name and any version or date used.

From a number to a disclosure

What separates a figure from a disclosure.

Basic

I estimate our energy use outside our own sites at 12,400 MWh.

Better

I estimate that 12,400 MWh of our energy use sits outside our own sites, using supplier data and our internal conversion approach.

Best

I estimate that 12,400 MWh of our energy use sits outside our own sites for the year ended 31 December 2025, using supplier data, our internal conversion approach and published conversion factors; the figure is higher than last year because we added more contracted transport activity.

From company reports

Real published reports Compare side by side →Get it free

Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 302-2 — these are report practice, not exact disclosure examples.

Company

Sector · Country

Year

Match

Page

Report

Assurance

Companhia Energética de Minas Gerais - CEMIG

Electric Utilities / IPP / Energy Traders · Brazil

2024

Partial

p. 116 →p. 117 →p. 142 →

2024 Annual Sustainability Report →

bsi

Evidence in Companhia Energética de Minas Gerais - CEMIG’s report

What the report shows

Companhia Energética de Minas Gerais (CEMIG) provides data on energy consumption within and outside the organisation, including fuel and electricity consumption figures on pages 116-117. The report also includes information on system reliability, such as average system outage duration, referenced on page 157. However, details on thermoelectric plants are noted as not applicable, and the percentage of transmission and distribution by regulatory system is mentioned but not fully detailed, as indicated on page 155.

Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict.

Datapoint coverage

Datapoint	Status	Page
External energy useA reported value was found on this page.	covered	p. 117
Calculation basisA reported value was found on this page.	covered	p. 157
Conversion factor sourceA reported value was found on this page.	covered	p. 155

Source trail

p. 117Energy consumption outside of the organization GRI 302-2, 305-1, 305-2 Forerunner Consumption
p. 116Energy consumption GRI 3-3 Cemig consumes energy in its operations in the form of fuels
p. 116fuel consumption 37,476.31 134,915.09 Electricity Consumption 41,469.2 149,289.1 Total energy
p. 157factors on the affordability of electricity to the customer, including the economic conditions of the service territory Page 65. WORKFORCE
p. 149source and by regulatory system Page 29. EU-02 Net energy production, broken down by primary energy source and by regulatory
p. 157Pages 31; 32. IF-EU-000.D Total electricity generated, percentage by main energy source, percentage in regulated markets Pages 29; 59.
p. 144ANNEXES GRI Content Summary 144 SASB Content Summary 156
p. 153WELCOME SUMMARY 153 ABOUT CEMIG WHERE OUR STRENGTH COMES FROM ATTACHMENTS GRI Standard Content Location Omission Requirement(s) omitted Motive Justification GRI 409: FORCED OR SLAVE LABOR 2016 409-1 Operations and Suppliers with Significant Risk of Forced or Compulsory Labor Page 93. GRI 412: HUMAN RIGHTS…
p. 157and/or cyber security standards or regulations Page 70. IF-EU-550a.2 (1) Average System Outage Duration
p. 145Standards for the period from January 1 to December 31, 2024. GRI used GRI 1: Fundamentals 2021 Applicable GRI Sector
p. 157and/or quality permits, standards, and regulations Page 114. IF-EU-140a.3 Description of water management risks
p. 155source and by regulatory system Everyone. Not applicable. There are no thermoelectric plants. EU-12 Percentage of transmission and distribution
p. 29source is solar, which accounts for 3.40% of the installed capacity, with 10 photovoltaic solar plants totaling 158.92 MW. Complementing
p. 29source represents the largest portion, corresponding to 95.09% of the installed capacity, with 36 hydroelectric plants and a total capacity
p. 158Standards and Principles for Sustainability Reporting, including the Supplement for the electricity sector, and refers to the accountability for the period
p. 127methodologies that consider factors such as the magnitude, frequency, scope, and impact reversibility. For this, the specific characteristics
p. 6methodologies recognized by the market, such as the European Financial Reporting Advisory Group (EFRAG), also adopted in CVM Resolution

SQM / Sociedad Química y Minera de Chile

Mining — Rare Minerals / Precious Metals / Gems · Chile

2024

Partial

p. 213 →p. 285 →p. 337 →

Sustainability Report 2024 →

Deloitte; TÜV

Evidence in SQM / Sociedad Química y Minera de Chile’s report

What the report shows

SQM's Sustainability Report 2024 provides detailed energy consumption data, including types of energy used and associated metrics, as shown on page 337. The report also presents greenhouse gas emissions from various stationary and transportation sources, with specific figures for natural gas and diesel combustion across multiple sites (pp. 330-331), and energy intensity metrics for diesel use per production and sales units (p. 339). However, the report does not clearly specify the full scope or boundaries of the energy data disclosed, and some narrative elements related to international standards and indicator frameworks are mentioned but not fully detailed (pp. 41, 287).

Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict.

Datapoint coverage

Datapoint	Status	Page
External energy useA reported value was found on this page.	covered	p. 337
Calculation basisA reported value was found on this page.	covered	p. 41
Conversion factor sourceA reported value was found on this page.	covered	p. 287

Source trail

p. 337Energy DISCLOSURES 302-1/ 302-2 2024 Energy Consumption Type of Energy Metric Consumption
p. 330Source Gases Included 2019 2020 2021 2022 2023 2024 Coya Sur Stationary source fuel combustion t CO2 eq Natural gas CO2, CH4, N2O 109,944 125,848 133,113 116,696 93,223 79,050 Stationary
p. 331Source Gases Included 2019 2020 2021 2022 2023 2024 Pampa Blanca* Stationary source fuel combustion t CO2 eq Diesel CO2, CH4, N2O 0 0 0 0 3,095 5,897 Transportation
p. 337Energy DISCLOSURES 302-1/ 302-2 2024 Energy Consumption Type of Energy Metric Consumption (Within/ Outside) Organization Coya Sur Pedro de Valdivia Nueva Victoria Port of Tocopilla Pampa Blanca* Other offices** Total Fuel consumption (non-renewable sources) Diesel GJ Within 33,094 2,730 891,126 2,774 179,379 25,968…
p. 339Source Metric 2023 2024 Energy Intensity Within the Organization Diesel GJ/ metric ton of production 1.72 1.72 GJ/MUS$ of sales
p. 333Source Gases Included 2023 2024 Coya Sur Electricity generation t CO2 eq Electricity CO2, CH4, N2O 37,883 21,047 Nueva
p. 3382023 Energy Consumption Type of Energy Metric Consumption (Within/ Outside) Organization Coya Sur Pedro de Valdivia Nueva Victoria Port of Tocopilla Pampa Blanca* Other Offices Total Fuel consumption (non-renewable sources) Diesel GJ Within 55,037 14,201 881,379 3,971 130,099 45,262 1,129,949 Fuel oil GJ Within…
p. 13Training* Occupational Safety Workforce Turnover and Internal Mobility Unionization and Collective Bargaining Agreements Human Capital 4,216 21.4% 23 21.2% 16.67% 45.63% 427 Severity index (direct employees + contractors) Direct employees in Chile and around the world Female workers (direct employees only) 16.6%…
p. 41bonization in line with international standards. 41 01 02 03 04 05 06 07 08 09 10 11 12 04
p. 323Calculation factor per 1,000,000 hours. 323 01 02 03 04 05 06 07 08 09 10 11 12 10
p. 324Calculation factor 200,000 hours. 324 01 02 03 04 05 06 07 08 09 10 11 12 10
p. 171social and/or environmental impact. 171 01 02 03 04 05 06 07 08 09 10 11 12 06
p. 325Calculation factor per 1,000,000 hours. 325 01 02 03 04 05 06 07 08 09 10 11 12 10
p. 150standards and sustainability in its operations. 150 01 02 03 04 05 06 07 08 09 10 11 12 06
p. 287source. Indicators (GRI/ Global Compact Principles/ SDG/ Other) GRI Indicators 2-25/ 306-1 (2020)/ 306-2 (2020)/ 306-3 (2020)/ 306-4 (2020)/ 306-5 (2020); Global
p. 350Standards, (hereinafter "GHG"). Standards and verification processes Our responsibility is to express a limited assurance conclusion review on the quantification
p. 351Standards, (hereinafter "GHG"). Standards and verification processes Our responsibility is to express a limited assurance conclusion review on the quantification
p. 352Standards and review of the indicators included in this letter are based on the protocols established by this guide
p. 27factors can also represent risks and opportunities for the financial performance of the business. This approach allows for a comprehensive

Abertis

Ground Transportation — Highways and Railtracks · Spain

2024

Partial

p. 256 →p. 259 →p. 260 →

Abertis Annual Report 2024 →

KPMG

Evidence in Abertis’s report

What the report shows

Abertis' 2024 Annual Report provides specific data on energy consumption, reporting a 0.6% fuel consumption from renewable sources such as biomass, with quantities detailed as 11,247, 28,755, and 36,868 MWh on page 115. The report also references governance standards and disclosure requirements related to EU legislation on page 214. However, the report does not clearly present comprehensive data on taxonomy alignment or environmental sustainability classifications, as indicated by the 0.0% figures and unclear references on pages 139 and 141.

Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict.

Datapoint coverage

Datapoint	Status	Page
External energy useA reported value was found on this page (%).	covered	p. 115
Calculation basisA reported value was found on this page.	covered	p. 214
Conversion factor sourceEvidence was found on this page.	covered	p. 328

Source trail

p. 115energy consumption (%) 0.0% 0.0% 0.6% Fuel consumption by renewable source, such as biomass (MWh) 11,247 28,755 36,868 Consumption
p. 139N N N Y 0.0% F - Of which: transitional 0.00 0.0% 0.0% - - - - - N N N N N N Y 0.0% - T A.2. Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) Transport by motorbikes, passenger cars and light commercial vehicles CCM 6.5 4,634 0.1% EL…
p. 115source, such as biomass (MWh) 11,247 28,755 36,868 Consumption of purchased or acquired electricity, heat, steam and cooling
p. 141N N N Y 0.0% F - Of which: transitional 0.00 0.0% 0.0% - - - - - N N N N N N Y 0.0% - T A.2. Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) Transport by motorbikes, passenger cars and light commercial vehicles CCM 6.5 1,323 0.4% EL…
p. 214standards and in topical standards derived from other EU legislation Governance Standard Disclosure Requirement Paragraph (1) Reference (2) Report
p. 4standards and in topical standards derived from other EU legislation ......................................................................................................... 214 9.7 Index of disclosures required by Spanish
p. 299assumptions. | CONSOLIDATED ANNUAL ACCOUNTS| 292 Free translation from the original in Spanish. In the event of discrepancy, the Spanish
p. 283assumptions used in determining pension and other obligations to employees (Notes 3.j and 18). • The estimate of the income
p. 209standards. 9.2.6. Reporting and disclosure Any changes in sustainability reporting and disclosure requirements are promptly communicated to the organisational
p. 328Conversion of a EUR floating-interest loan tied to the Euribor into a fixed- interest debt Euribor 205,875 205,875 Associated
p. 328Conversion of a floa ting-rate EUR loan tied to Euribor into a fixed-interest debt Euribor 81,442 81,442 Associated
p. 335conversion into the Group’s functional currency (EUR -9 million), (iv) the effect of discounting in accordance with the new timeline
p. 119factors used: 2023 emission factors were used. This choice was based on the availability of data at the time
p. 209calculation methodology and the reporting standards are adhered to. o Specific supervision and certification controls: These ensure
p. 119calculation are detailed below: • GHG Protocol: The technical framework used globally is "The Greenhouse Gas Protocol, a Corporate

Check your understanding

A logistics team has fuel data for subcontracted deliveries and wants to include the diesel used by those vehicles in the reporting period. The team also has electricity used by a third-party warehouse that stores the organisation’s goods.Should these amounts be brought into the disclosure, and what supporting details need to sit alongside them?

Model answer. Yes, if the energy use happens beyond the organisation’s own sites but is part of the activity being reported, it belongs in the disclosure. Alongside the figures, explain the approach used to build the estimate or calculation, and identify where the conversion factors came from.

Why this matters. Include off-site energy use that is relevant to the reporting boundary, and pair the numbers with the method and factor source used to derive them.

A preparer has two ways to estimate courier fuel use: one based on mileage and vehicle type, and another based on supplier invoices for a sample of routes. The team chooses the mileage method because it covers all routes, but the sample invoice method gives slightly different results.What should be documented so a reviewer can understand how the figure was produced?

Model answer. Record the calculation approach chosen, the assumptions behind it, and any tool or model used to turn activity data into energy use. If more than one approach was considered, keep the rationale for the selected one clear, and state the source of the conversion factors applied.

Why this matters. The disclosure is not just a number; it needs enough method detail for someone else to follow the calculation path.

An energy analyst uses a spreadsheet with built-in conversion factors copied from a public database last updated two years ago. The analyst can see the numbers work, but the file does not note where the factors came from.Is the disclosure complete enough for sign-off?

Model answer. No. The figure may be usable, but the supporting information is incomplete because the origin of the conversion factors is not identified. The preparer should add the source of those factors and keep the calculation method and assumptions documented as well.

Why this matters. A valid estimate still needs traceable factor sources, not just a working spreadsheet.

A company reports fuel used by leased delivery vans operated by a contractor, but excludes electricity used by a data-processing service provider because the provider bills it as part of a service fee. The team is unsure whether to mention the calculation basis for the included fuel only.What should be covered in the narrative supporting the disclosure?

Model answer. The narrative should cover the off-site energy use that is included, and it should also explain the standards, assumptions, and calculation tools used for that figure. If conversion factors were applied, their source should be stated too; the fact that another off-site energy item was excluded does not remove the need to explain the basis for what is included.

Why this matters. For this disclosure, the explanation must travel with the number: what was counted, how it was estimated, and where the factors came from.

Analyse this disclosure across real reports

See how companies actually report GRI 302-2 — drawn from their own published reports, with the exact pages, and an LRA AI-assistant that works through it with you. Available to LRA Community members and to students throughout their platform access.

Compare across reports → Open in the Cabinet → What is LRA Community? →

Related framework references

How this disclosure maps across the major reporting frameworks.

GRIPrimary

GRI 302-2

within GRI 302: Energy 2016

Open official source →

→

ESRSRelated

ESRS E1

Climate Change — closest topical match (post-Omnibus ESRS catalogue).

→

IFRSNo equivalent

—

No direct IFRS S1/S2 topical equivalent.

Related & explore

Energy consumption within the organization Guide ✓Energy intensity Guide ✓Reduction of energy consumption Guide ✓Reductions in energy requirements of prod… Guide ✓

More in GRI 302 → Browse full catalogue → Disclosure Library home → Search all disclosures →

Questions this page answers

For GRI 302-2 Energy, what data do I need to gather before I start drafting the disclosure?

The page says to prepare three datapoints: external energy use, the calculation basis, and the source of the conversion factor. Use those as your starting checklist before you write the disclosure. ↑ section

How do I use the step-by-step 'how to prepare' section for GRI 302-2 Energy?

Use it as a working guide to move from data collection to a draft disclosure, rather than as a finished answer. It is there to help you organise the information, check what is missing, and build the disclosure in a sensible order. ↑ section

What should I include in the evidence pack for GRI 302-2 Energy if I want to be assurance-ready?

The page includes an evidence pack with five items to support assurance readiness. Use that pack to keep the source records, calculations and supporting material together so a reviewer can trace the numbers back to evidence. ↑ section

What are the four assurance claims I need to verify for GRI 302-2 Energy?

The page says there are four assurance claims to check, each with a claim, risk and evidence angle. Use them to test whether the disclosure is supported, consistent and ready for review before you finalise it. ↑ section

What are the common reporting gaps or mistakes on the GRI 302-2 Energy page, and how do I avoid them?

The page lists common gaps and mistakes to watch for, so it is useful as a pre-submission check. Review those points against your draft to catch missing data, weak calculations or unclear explanations before sign-off. ↑ section

How can I use the workbook download for GRI 302-2 Energy in practice?

The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the preparation steps, capture the required datapoints and keep the evidence trail in one place. ↑ section

What is the printable Library Card for GRI 302-2 Energy useful for?

The page offers a printable Library Card in PDF format alongside the workbook. It is a practical companion for keeping the disclosure guidance, preparation points and assurance checks easy to hand. ↑ section

How do I turn the GRI 302-2 Energy page into a draft disclosure?

The page includes draft-output support with visualisation ideas, narrative starters and a GRI content-index line. Use those to shape the wording and presentation once your data and evidence are in place. ↑ section

What does the synthetic illustrative example on GRI 302-2 Energy help me check?

The page includes synthetic illustrative example disclosures, including a quantitative table. Use them as a model for structure and consistency, but treat them as examples only and make sure your own figures and totals are internally consistent. ↑ section

Can I reuse my GRI 302-2 Energy data for ESRS E1 (Climate Change)?

The page notes ESRS E1 (Climate Change) as the closest correspondence, so the data may be reusable across reporting work. It does not say the requirements are identical, so you should still check the other framework separately. ↑ section

Who should own the GRI 302-2 Energy disclosure process in my organisation?

The page is written for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership can sit with whichever role is coordinating the data and evidence. The key is to assign someone to manage the preparation, checks and final draft. ↑ section

Energy consumption outside of the organization

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