Upstream and downstream energy consumption

جوهر الإفصاح

Disclosure 103-3 requires an organization to report total significant energy consumption in its upstream and downstream value chain in joules, watt-hours or appropriate multiples. It must also list the upstream and downstream categories in which significant energy consumption occurs.

The disclosure covers energy consumption from activities outside the organization. Energy consumed within the organization is reported under Disclosure 103-2. The organization should therefore define the boundary between its own activities and its upstream and downstream value-chain activities before compiling the data.

The organization should screen all 15 upstream and downstream categories from the GHG Protocol Corporate Value Chain Standard and identify the activities in which energy consumption is significant. It should not select categories only because data are readily available.

Significance can be assessed by considering whether an activity contributes substantially to total value-chain energy consumption, offers reduction potential that the organization can undertake or influence, is high-emitting, is regarded as material by stakeholders, results from outsourcing, is typically performed in-house in the sector, or is considered significant for the organization’s sector.

The organization must report the total significant energy consumption and list the categories where it occurs. It should additionally provide a numerical breakdown of the total by each significant upstream and downstream category. The category breakdown is Guidance rather than a separate mandatory requirement.

The organization should report significant upstream and downstream energy consumption separately for renewable and non-renewable energy sources. This split is also Guidance and should not be presented as an additional mandatory requirement.

The organization should use all reasonable and supportable information available at the reporting date. Primary data are obtained from suppliers or other value-chain entities and relate to the organization’s activities.

Where primary data cannot be used, the organization can estimate energy consumption. It should identify the categories in which estimates are used and report the percentage of data estimated for each category. It should describe the estimation method, assumptions, allocation rules and limitations.

The organization must report the standards, methodologies, assumptions and calculation tools used for both upstream and downstream calculations and identify the sources of the energy conversion factors. It should explain why the selected methods and tools were chosen.

Conversion factors should be applied consistently and should reflect the specific energy content of the relevant fuel or energy source. Energy conversion factors should not be confused with greenhouse gas emission factors.

A practical disclosure table should show the significant category, relevant activity, renewable energy, non-renewable energy, total energy consumption, primary-data share, estimated-data share and calculation method.

Non-renewable energy consumption in the upstream and downstream value chain contributes to Scope 3 GHG emissions reported under Disclosure 102-7. However, GRI 103-3 reports energy consumption rather than greenhouse gas emissions.

Where required information cannot be reported, the organization should apply the relevant reason for omission in accordance with GRI 1 and explain the missing information, the reason it is unavailable and the actions being taken to obtain it.

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