انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

ESRS E1: Climate Change·Disclosure Requirement E1-7

Energy consumption and mix

إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.

بطاقة النشر

المراجعة قيد الانتظار
··· قيد المراجعة المراجعة التحريرية جارية أُعدّت من مواد المصادر الرسمية وأدلة التقارير المنشورة. لم يُسجَّل بعد أي معتمِد باسمه، ولذلك لا تحمل هذه الصفحة توقيع مؤلف. استخدمها إلى جانب المصدر الرسمي لـ European Commission ريثما تكتمل تلك المراجعة.

المعيار

ESRS E1: Climate Change

Disclosure Requirement E1-7 · 2026-5010-final

ساري اعتبارًا من

2027-01-01

المصدر الرسمي: فتح ↗

آخر مراجعة

مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission

جوهر الإفصاح

This disclosure asks an organisation to explain how much energy it uses and what that energy is made up of. In practice, the report should show the organisation’s energy use in a way that is clear enough to understand the main sources and the balance between different energy types, rather than just giving a headline total. The emphasis is on describing the organisation’s actual energy profile in a structured way.

The practical focus is usually on coverage across the organisation’s activities, not only a few flagship sites or best-performing locations. A useful report should make clear whether the figures cover all operations, selected entities, or specific sites, and should help readers see where the main energy demand sits and how the mix varies across the business.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.

قبل أن تبدأ

قبل أن تبدأ

قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد ما يجب تسجيله إشارة إلى الدليل الجهة المسؤولة
Total electricity use Capture the full amount of electricity used in the reporting period, expressed in MWh, on the same basis used for the rest of the energy figures. Utility invoices, meter exports, energy management system totals, and the period-end consolidation file. Energy / Sustainability / Finance
Fossil electricity use Capture the MWh of electricity use that comes from fossil-based sources for the reporting period, using the same boundary and period as the total energy figure. Supplier mix statements, contractual energy records, and the energy roll-up used for reporting. Energy / Sustainability / Procurement
Nuclear electricity use Capture the MWh of electricity use linked to nuclear generation for the reporting period, on the same reporting boundary as the total energy figure. Supplier disclosures, energy attribute records, and the reporting workbook used to classify electricity sources. Energy / Sustainability / Procurement
Renewable electricity use Capture the MWh of electricity use linked to renewable generation for the reporting period, using the same boundary and period as the total energy figure. Renewable certificates, supplier mix reports, and the energy consolidation schedule. Energy / Sustainability / Procurement
Coal generation share Capture the portion of electricity use attributed to coal-based generation for the reporting period, using the same classification approach as the other source categories. Fuel mix disclosure, supplier statements, and the source-category mapping used in the reporting file. Energy / Sustainability / Procurement
Oil generation share Capture the portion of electricity use attributed to oil-based generation for the reporting period, using the same classification approach as the other source categories. Fuel mix disclosure, supplier statements, and the source-category mapping used in the reporting file. Energy / Sustainability / Procurement
Gas generation share Capture the portion of electricity use attributed to gas-based generation for the reporting period, using the same classification approach as the other source categories. Fuel mix disclosure, supplier statements, and the source-category mapping used in the reporting file. Energy / Sustainability / Procurement
Other fossil share Capture the portion of electricity use attributed to fossil sources other than coal, oil and gas for the reporting period, using the same classification approach as the other source categories. Supplier fuel mix note, classification rules, and the reporting workbook showing the residual fossil bucket. Energy / Sustainability / Procurement
Renewable output Capture the amount of energy produced from renewable sources during the reporting period, in the same unit and period as the rest of the production figures. Plant generation logs, meter data, production reports, and the period consolidation file. Operations / Energy / Sustainability
Non-renewable output Capture the amount of energy produced from non-renewable sources during the reporting period, in the same unit and period as the renewable production figure. Plant generation logs, meter data, production reports, and the source classification used in the reporting workbook. Operations / Energy / Sustainability
+ إظهار العناصر الفرعية لـ E1-7 (قائمة عمل LRA)

كيفية إعداده

Set the reporting boundary first. Decide which parts of the business, sites, and activities are included in the energy figures, then keep that scope consistent across every item in this disclosure.
Define the energy categories you will use before you start counting. Separate the totals into the required source groups, including fossil, nuclear, and renewable energy, and make sure any production figures are split between renewable and non-renewable output.
Gather the underlying records that support each figure. Use meter data, invoices, production logs, or other internal evidence that lets you trace the numbers back to a reliable source for the reporting period.
Build the reported values from the evidence. Enter the total energy amount, then populate the relevant breakdowns for each source type and production category, keeping the figures internally consistent.
Record any exclusions, estimates, or changes in method. If a source, site, or data set is left out, or if the calculation approach differs from prior periods, note what changed and why so the reader can follow the trail.
Check the final submission against the official source before filing. Confirm that every required item is covered, the labels match the disclosure, and the numbers or narrative align with the source records and the current reporting rules.

اطلب البيانات

Request energy use and fuel mix data from Operations

حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.

What energy did we use in the reporting period, and how was that energy split across fuel and generation types?

Use your own site, utility and fuel names first, then map them to the reporting categories in the pack. Keep the ask in the language your team already uses for meters, invoices, generators, purchased power and on-site generation, rather than using framework terms in the request itself.

طلب ضعيف

Please provide the ESRS E1:E1-7 energy consumption and mix data, including total MWh and the split by fossil, nuclear and renewable, plus coal, oil, gas, other fossil, renewable production and non-renewable production.

لماذا يفشل: This uses framework language that many operational teams will not recognise, so it is harder to action quickly. It also does not tell the owner which systems, sites, labels or assumptions to use, or what supporting records to return.

طلب أفضل

Please send the energy and fuel figures for [reporting period] for [sites/assets], using the labels your team already uses for meters, invoices, fuels and on-site generation. Include the total energy used, the split by fuel or generation type, the source extract or records, any conversion factors, and any gaps or estimates. Please adapt this to your organisation’s own terms and check the source material before sign-off.

نموذج بريد إلكتروني رسمي
Subject: Request for energy use and fuel mix data for [reporting period]

Hi [name/team],

We are preparing the sustainability reporting pack and need your help with the energy data for [reporting period]. Please share the figures and supporting records for [sites/assets/boundary] using the way your team already tracks energy, fuel and on-site generation.

Please include:
- total energy used for the period
- the split by your internal energy categories, such as electricity, gas, diesel, other fuels and any on-site generation
- any breakdown you hold for purchased energy versus energy produced on site
- the source records behind the numbers, such as meter exports, invoices, system reports or generator logs
- any conversion factors, assumptions or estimates used
- notes on gaps, exclusions or unusual items

If it is easier, please return the data in the attached table and add any comments needed for review. Please adapt this to your organisation’s own terms and check the source material before sign-off.

Thanks,
[preparer name]
نسخة مختصرة لـ Teams / Slack
Hi [name] — could you send over the energy data for [reporting period] for [sites/assets]? Please use your team’s own labels for fuels, meters and on-site generation, and include the source file or system extract plus any assumptions. I’ve attached a simple table to fill in. Please adapt this to your organisation’s own terms and check the source material before sign-off. Thanks.

أمثلة قطاعية

Manufacturing

السياق. A plant team tracks grid electricity, gas boilers, diesel backup generators and rooftop solar across several sites.

الطلب المُكيَّف. Please share the energy figures for [reporting period] across [plant A / plant B / warehouse], using your normal site and utility labels. Include grid power, gas, diesel, rooftop solar output and any exported power, plus the meter reads, invoices and generator logs behind the numbers.

مثال على الرد. Prepared by: Energy manager; Boundary covered: Plant A, Plant B and warehouse; Source system(s): utility portal, meter exports, generator logbook; Total energy (MWh): 12,400; Fossil energy (MWh): 9,300; Renewable energy (MWh): 3,100; Coal: 0; Oil: 420; Gas: 8,880; Other fossil: 0; Renewable production: 2,700; Non-renewable production: 0; Notes: rooftop solar used on site and no export in period.

Retail

السياق. A property and facilities team manages electricity for stores, gas for some sites and a small number of solar installations.

الطلب المُكيَّف. Please provide the store energy pack for [reporting period] using your usual property and utilities terms. Include electricity, gas and any solar generation by store group, together with the bill extracts, meter reports and any estimates used for missing reads.

مثال على الرد. Prepared by: Facilities analyst; Boundary covered: all trading stores and support offices; Source system(s): landlord statements, utility invoices, energy dashboard; Total energy (MWh): 5,860; Fossil energy (MWh): 2,940; Renewable energy (MWh): 2,920; Coal: 0; Oil: 0; Gas: 2,940; Other fossil: 0; Renewable production: 180; Non-renewable production: 0; Notes: solar output is self-used at three stores only.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.

ملاحظة منهجية

State the basis used to classify each energy figure, including how the reporter has grouped sources into fossil, nuclear and renewable categories and how production figures are defined for the period covered.

ملاحظة سياقية

Explain what the totals and splits show about the organisation’s energy profile, including the relative weight of fossil, nuclear and renewable energy and how production is distributed between renewable and non-renewable output.

بيان التقلبات

If any figure moves materially, describe the main operational or sourcing reasons behind the change and note whether it reflects a shift in the energy mix, production levels or both.

مُدخل في فهرس المحتوى

E1-7 Energy consumption and mix — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ E1-7 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء المخاطر الأدلة الواجب فحصها
We prepared the coverage figure using a cautious split between renewable and non-renewable supply where the source mix was not directly clear.An assurer may test whether the split method is genuinely cautious, consistently applied, and not used to overstate the renewable share.Method note showing the split logic; source data and assumptions; working papers showing how ambiguous cases were treated; review sign-off on the final allocation.
We kept any fuel used as an input to make other products separate from the energy totals we reported.An assurer may probe whether excluded feedstock volumes were identified correctly and kept out of the energy totals without omission or double counting.Process notes on what was treated as feedstock; inventory or production records; reconciliation between operational data and reported totals; evidence of review of exclusions.
Where we used a market-based view for the renewable share, we held contracts that clearly show what environmental attribute we bought.An assurer may check whether the contractual evidence actually supports the market-based classification and whether the attribute claimed is specific and unambiguous.Contracts, certificates or other purchase records; terms showing the environmental attribute transferred; supplier correspondence; internal checklist confirming the attribute matched the reported classification.
We presented renewable output and non-renewable output as separate figures in the same unit.An assurer may test whether the two streams were separated correctly, converted on a consistent basis, and reconciled to source records.Production logs; conversion calculations; reconciliation to meter or plant records; review evidence confirming the separate presentation.
We recorded how the renewable share was worked out, and we identified whether the approach followed a market-based or a location-based basis.An assurer may probe whether the chosen basis was applied consistently and whether the underlying data support that basis.Calculation methodology; basis selection memo; source data used for the calculation; evidence of management review and approval.
We built the total energy figure from operational records and then split it by source type for reporting.An assurer may check whether the total is complete, whether the source split is accurate, and whether the reported unit and boundaries are consistent.Energy ledger or consolidation workbook; utility and fuel records; boundary and scope notes; reconciliation to the final reported total; sign-off evidence.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

Figures are stated without the supporting narrative, or narrative without figures.
Scope is inconsistent between the text and the numbers.
The reporting boundary is left undefined.
Material changes since the previous period are not disclosed.
Estimates and measured values are not distinguished.
Source records for the figures are not identified.

الثغرات الشائعة

أخطاء يجب تجنبها عند جمع البيانات

Wrong owner askedChasing the sustainability team for meter data instead of the facilities, utilities, or procurement owner usually means the figures come from someone who does not hold the original records.
Framework terms used too earlyRequesting data in disclosure language rather than the organisation’s own labels can leave teams unsure whether you mean site electricity, fuel invoices, or another internal energy bucket.
Boundary not fixedIf you do not state which sites, entities, or operations are in scope, different teams may send numbers for different parts of the business and the totals will not line up.
+ عرض 6 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

Set the group boundary for bought or sold businessesDecide whether to include energy from businesses added or removed during the year on a closing, opening, or time-apportioned basis, and explain the cut-off used so readers can see how the total was built.
Align local fuel labels to one group-wide mappingWhere country teams use different fuel names or categories, map them to one consistent internal classification for the report and disclose the mapping rules used.
Handle mixed-use energy records consistentlyFor sites or meters that cover both in-scope and out-of-scope activity, state the allocation method used and explain how shared consumption was split or excluded.
+ عرض 6 عناصر إضافية

أمثلة

أمثلة توضيحية

أمثلة اصطناعية من إعداد LRA — ليست مقتبسة من تقرير شركة ولا من نص أي معيار.

Illustrative (synthetic) example — Manufacturing

We report our purchased and self-generated energy for the year, split between low-carbon and fossil-based sources, and we also show how our own output is divided between renewable and non-renewable forms.
- Total energy used: 120,000 MWh, of which 78,000 MWh came from fossil-based sources, 12,000 MWh from nuclear, and 30,000 MWh from renewable sources.
- Fossil-based use is broken down as 18,000 MWh coal, 22,000 MWh oil, 30,000 MWh gas, and 8,000 MWh other fossil fuels; our own production was 14,000 MWh renewable and 6,000 MWh non-renewable.

Synthetic example for practitioner training only; figures are internally consistent and illustrative, not reported facts.

Illustrative (synthetic) example — Transport and logistics

Our year-end energy picture separates total consumption from the main source types, and it also distinguishes the electricity and heat we produced ourselves by whether they were renewable or not.
- We used 84,000 MWh in total: 42,000 MWh fossil-based, 6,000 MWh nuclear, and 36,000 MWh renewable.
- The fossil-based portion comprises 10,000 MWh coal, 12,000 MWh oil, 15,000 MWh gas, and 5,000 MWh other fossil fuels; our own output was 9,000 MWh renewable and 3,000 MWh non-renewable.

Synthetic example for practitioner training only; figures are internally consistent and illustrative, not reported facts.

تقارير الشركات

كيف تُفصح الشركات عن E1-7 عمليًا

أمثلة على ممارسات إفصاح كاملة وجزئية. هذه تحليلات قائمة على الأدلة، وليست نماذج جاهزة للنسخ.

تقارير منشورة حقيقية
Danone S.A.
Food Production — Animal Source · France · 2025
افتح التقرير ←
Danone S.A.'s Universal Registration Document 2025 provides numeric data on renewable energy consumption, reporting total renewable energy use of 19,273 MWh, 23,412 MWh, and 25,474 MWh on page 362, with similar figures noted on page 229. The report also details fossil energy consumption and indicates that renewable electricity purchases from Energy Attribute Certificates (EAC) range between 80 to 90% (p.362). However, there is no quotable narrative explanation or contextual information about renewable energy in the report.
Banco de Sabadell, S.A.
Banks / Diverse Financials / Insurance · Spain · 2024
افتح التقرير ←
Banco de Sabadell’s 2024 Consolidated Non-Financial Disclosures report provides numeric data on energy consumption, showing zero consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources (p.110). The report also indicates no consumption from nuclear sources in total energy consumption (p.110, p.111). However, there is no narrative explanation or further qualitative detail about renewable energy use or related sustainability initiatives, as no quotable narrative evidence was found in the report.
ÖBB Holding / Rail Cargo Group
Ground Transportation — Railroads · Austria · 2024
افتح التقرير ←
ÖBB Holding / Rail Cargo Group’s 2024 Annual Report provides detailed numeric data on energy consumption, reporting total energy consumption figures and the share from renewable sources, with renewable energy consumption around 1,965,000 MWh and fossil sources comprising roughly 34-35% of total energy use (p.128). The report also specifies that nuclear energy is not part of their energy mix, with a 0% share noted (p.128), and includes energy generation from renewables at approximately 1,291,742 MWh for 2024 (p.128). However, the report lacks narrative explanations or qualitative disclosures related to energy consumption or sustainability strategies, with no quotable narrative evidence found throughout.

قارن جنبًا إلى جنب ←

✓ مساعد LRA الذكي · بإشراف بشري
Dr Ross Kurinko

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.

جرّب كيف أُعِدّ E1-7؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

A preparer has the year-end energy ledger for a manufacturing site. The ledger shows 12,400 MWh used in total, split between grid electricity, on-site gas boilers, and a small amount of purchased steam, but the team has not yet grouped the figures into fuel categories for the disclosure.

سHow should the preparer decide whether the total and the energy-source split are ready to report, and what needs checking before sign-off?
أظهر الإجابة النموذجية ←

A group treasury team has bought electricity from a supplier that markets a “green” tariff. The contract file shows certificates, but the operations team is unsure whether the purchased power should be treated as renewable in the energy mix table or left in a separate note.

سWhat judgement should the preparer make about classifying that electricity for the energy mix disclosure?
أظهر الإجابة النموذجية ←

A utility subsidiary generates power for its own use and also exports some electricity to the grid. For the reporting year, it produced 8,000 MWh from solar panels and 2,000 MWh from gas turbines, while 1,500 MWh was used internally and the rest was sold externally.

سHow should the preparer think about the production figures when completing the energy mix disclosure?
أظهر الإجابة النموذجية ←

A finance team is preparing the draft disclosure for a diversified group. One business unit uses coal and gas, another uses only purchased electricity, and a third has a small nuclear supply contract; the team is unsure whether to present only the dominant source or every source that appears in the records.

سWhat is the right approach to deciding which energy sources to include in the mix disclosure?
أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات ESRS ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

ESRS

E1-7

ضمن ESRS E1: Climate Change

افتح المصدر الرسمي ←

ذات صلة واستكشاف

المزيد في ESRS E1 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

الأسئلة الشائعة

أسئلة تجيب عنها هذه الصفحة

How do I prepare an ESRS E1-7 disclosure using the page’s step-by-step guidance?+
What data do I need to collect for E1-7 on electricity use and generation mix?+
How should I set the scope for the E1-7 electricity disclosure before I start drafting?+
Who should own the E1-7 data collection process in practice?+
What evidence should I keep ready for assurance on E1-7?+
What are the common mistakes to avoid when drafting E1-7?+
How do I use the Prep & Assurance workbook for E1-7?+
What can I take from the printable Library Card PDF for E1-7?+
Does the page show an example E1-7 disclosure I can copy into my draft?+
How can I turn the E1-7 data into a draft narrative and table?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

تعمّق أكثر · E1-7

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore the ESRS / CSRD course →
كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين
/ar/knowledge-hub/disclosure-cards/esrs-e1-7/