Disclosure focus
This disclosure asks an organisation to explain how much its energy use has been reduced over the reporting period, and to present that reduction in a way that is clear and measurable. The emphasis is on the actual change in consumption, not just on energy-saving intentions, so the report should show the result achieved and the basis used to calculate it.
In practice, the focus is usually on whether the reported reduction covers the organisation’s full operations or only selected sites, activities, or projects. Readers should be able to tell what is included, what is left out, and whether the figures reflect a broad organisational trend or a narrower set of flagship initiatives.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 103-5 sub-elements (LRA working checklist)
No reference text was provided, so I cannot re-express the sub-practices without inventing content.
Please supply the official disclosure text or the specific sub-practices to be paraphrased.
Once provided, I will turn each sub-practice into one short checklist item in plain UK English.
How to prepare it
1Set the reporting boundary first: decide which operations, sites, and activities are in scope for the energy-saving claim, and make sure the same boundary is used throughout the calculation and explanation.
2Define what you will count as a reduction: separate savings that come from your own efficiency or conservation actions from changes caused by other influences, and identify which energy forms are included, such as fuel or electricity.
3Gather the supporting records: collect the source data that shows the reduction, the underlying energy use in the reference period, and any evidence needed to show whether the result was measured directly, estimated, modelled, or taken from another source.
4Build the reported figure or narrative: present the reduction in energy use in the required energy units, and include the reference-period value, the reason that period was chosen, and the methods, assumptions, standards, and tools used to produce the result.
5Record any exclusions or changes clearly: note anything left out, any shifts in scope or method, and any adjustments needed to explain how the reported saving was derived from the reference period to the current result.
6Check the draft against the source material: confirm that every required element is covered, the wording matches the underlying evidence, and the final disclosure is consistent with the official reporting source before sign-off.
Request the data
Request the energy-savings evidence from Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What energy use has been cut, by how much, and what evidence shows the change, the basis used, and the method behind it?
Use your organisation’s own language first — for example, your site, utilities, engineering, facilities, or energy-saving programme terms — then map the information to the reporting question. Keep the ask in business terms, not framework wording, and check the source material before sign-off.
Weak request
Please provide the GRI 103-5 data for energy consumption reduction, including the baseline, methodology, and whether the reduction is within the organisation.
Why it fails: It uses framework language that many operational teams will not recognise, and it does not tell the owner what practical records to pull, which sites or systems to check, or how to separate the saving driver from other influences.
Better request
Please send the energy-saving figures and backup for [period] for [sites/assets]. Include the amount saved, the baseline or reference period, what drove the change, any other factors, whether the figure came from meters, invoices, estimates, or a model, and the notes or files that show how it was calculated.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
State which energy uses are included in the reduction figure, explain whether the result was measured, estimated, modelled, or taken from another source, and set out the baseline year, why it was chosen, and the methods, assumptions and tools used to calculate the change.
Context note
Explain what the reduction figure represents in practical terms, including whether it covers fuel, electricity, or other energy forms, and how much of the improvement comes from the organisation’s own efficiency actions versus other influences.
Fluctuation statement
If the reduction moved materially from the prior period, describe whether the change was driven by stronger or weaker efficiency activity, shifts in the energy types included, changes in the baseline comparison, or other external factors.
Content index entry
GRI 103-5 Reduction in energy consumption — [location / page] / [notes]
Download Centre
Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
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.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
The request goes to the sustainability team alone, even though the figures sit with facilities, operations, or energy management.
Framework language only
People ask for the data using disclosure terms instead of the organisation’s own labels, so the source team cannot recognise what to pull.
No boundary set
The team never agrees which sites, activities, or energy uses are in scope, so different contributors send incompatible numbers.
Wrong time basis
The collection window is taken from a different reporting period than the one used in the source records, which makes the figures impossible to reconcile.
Mixed counting basis
Savings from measured results, estimates, and modelled outputs are blended together without flagging how each figure was produced.
Source labels lost
Original file names, system tags, or register references are stripped out during consolidation, so the team cannot trace each number back to its origin.
Populations merged
Energy savings from separate business units, sites, or initiative types are rolled into one total before the team has checked whether they should stay separate.
Missing evidence trail
The pack is built without the supporting notes, assumptions, and sign-off record needed to show who checked the figures and when.
Where judgement is often needed
Set the reporting perimeter after buy-ins and sell-offs
Decide whether to include sites or activities that entered or left during the period, and explain the cut-off used so the energy saving figure matches the same business perimeter throughout.
Choose one energy label set and stick to it
Where local operations use different names or groupings for fuels and power, map them into one consistent internal classification and disclose the mapping so like-for-like comparisons are possible.
Handle borderline operations with a clear inclusion rule
For shared sites, joint ventures, leased assets, or other near-boundary operations, state the rule used to include or exclude their energy use and show that the same rule was applied consistently.
State whether the saving is measured, modelled, or taken from another source
Explain the method behind the reduction figure, including when direct readings were not available and estimates or external inputs were used instead.
Lock the comparison year and explain why it was chosen
If the starting point is a particular year or operating period, disclose why that point was selected and how it was adjusted, if at all, to keep the comparison fair.
Separate efficiency gains from other drivers
When lower energy use also reflects weather, production volume, occupancy, shutdowns, or other influences, distinguish the part linked to conservation actions from the rest.
Use a transparent basis for timing and conversion
If energy data arrive on different cycles or in different units, explain the timing basis, conversion factors, and any interpolation or extrapolation used to arrive at the reported reduction.
Round only after the calculation is complete
Apply a consistent rounding rule at the final stage and make sure the rounded total still reconciles to the underlying site or business-unit figures.
Aggregate enough to protect sensitive operational data
Where site-level detail could reveal confidential information, combine locations or categories to a level that protects privacy while still showing the reduction and the method used.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Food processing
We report a 2025 cut in energy use of **18,000,000 MJ** across our own sites, made up of **12,000,000 MJ** less gas use and **6,000,000 MJ** less electricity use. Most of that came from our efficiency work (**14,000,000 MJ**), with the rest linked to lower production volumes and milder weather (**4,000,000 MJ**); we measured the change against a **2022 baseline**, when our energy use was **120,000,000 MJ**, because that was the first year with stable site coverage after a major acquisition. The figures are **estimated from meter data and engineering models**, using our internal energy dashboard, conversion factors from the national grid operator, and a simple before/after comparison adjusted for output.
Illustrative only: shows how to explain the size of the reduction, split the drivers, identify which energy forms were included, state where the change occurred, describe the evidence basis, and give the baseline, its rationale, the starting level, and the methods used.
Illustrative (synthetic) example — Logistics and warehousing
In 2024, we lowered energy demand by **9,600,000 kWh** within our depots and offices, including **7,200,000 kWh** of electricity and **2,400,000 kWh** of diesel. **6,000,000 kWh** came from our own conservation programme, while **3,600,000 kWh** reflected route changes, a warmer winter, and reduced overtime. We compare this with a **2021 baseline** of **84,000,000 kWh**, chosen because it predates the warehouse automation project and gives a like-for-like starting point; the result is **modelled from utility bills, fuel logs, and occupancy data** using our energy model, weather adjustment factors, and spreadsheet calculations.
Illustrative only: shows a narrative way to cover the amount saved, the split between internal initiatives and other influences, the energy forms counted, the organisational boundary, the evidence type, and the baseline year, reason, starting value, and calculation approach.
How companies report GRI 103-5 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Tata AutoComp Systems Limited
Automobiles and Components · India · 2025
Tata AutoComp Systems Limited’s 2025 sustainability report provides a numeric value for ESG goals including 100% employee coverage on Code of Conduct training and a customer satisfaction score target above 85% (p.14). The report also shows progress in renewable electricity use, with 15% of electricity from renewables in FY 25 and a 28% reduction in power consumption during FY 2023–24 (pp.63-64). However, clear narrative disclosures on specific methodology or detailed Scope 1 and 2 emissions reduction targets are unclear or missing, and no quotable evidence was found for several narrative items related to emissions or other environmental impacts.
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Scenarios to work through
A manufacturing site cut its annual electricity use by 120,000 kWh after replacing lighting and compressed-air controls. A separate weather-related drop in heating demand also helped the total fall.
QHow should you separate the reduction so the report shows what came from the efficiency work and what came from other influences?
Reveal model answer →Hide answer ↑Split the figure into the part linked to the conservation and efficiency actions and the part driven by other influences, and explain both in plain terms. Keep the total reduction at 120,000 kWh, with the weather effect identified separately rather than folded into the initiative result.
Why this matters · Distinguish savings created by your actions from reductions caused by outside factors.
A logistics business reduced diesel use in its own fleet and electricity use in its depots, but it is unsure whether to present both because the data come from different teams.
QWhat should you check before combining these savings into one disclosure figure?
Reveal model answer →Hide answer ↑Confirm that the reduction covers the energy types you are including, such as fuel and electricity, and make that mix clear in the narrative. If the total is 18,000,000 MJ from diesel plus 2,000,000 kWh from electricity, both streams can be described, but the report should state what forms of energy are part of the reduction.
Why this matters · State which energy sources sit behind the reported reduction.
A retailer has a 2021 baseline for store energy use, but the 2024 reduction was calculated from a model built by a consultant using 2022 as the comparison point. The team is unsure which reference point to disclose.
QWhich reference point and method details need to be explained so the reduction can be understood properly?
Reveal model answer →Hide answer ↑Disclose the reference year or baseline used for the calculation, explain why that point was chosen, and say whether the reduction was estimated, modelled, or taken from measured records. If 2021 is the baseline and 2024 savings are modelled, the report should say so and describe the basis for the 2021 choice.
Why this matters · Readers need the reference point, the reason for it, and the way the saving was derived.
An office group says its energy reduction came from a building-management upgrade, but the calculation also relied on a spreadsheet template and an engineering assumption about occupancy. The team has not written down the calculation approach.
QWhat supporting method information should be captured before the disclosure is signed off?
Reveal model answer →Hide answer ↑Record the standards or rules used, the assumptions built into the calculation, and the tools applied, such as the spreadsheet or model. The explanation should let a reviewer see how the result was built, not just the final number.
Why this matters · Document the calculation approach so the saving can be traced and checked.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
For GRI 103-5 Energy, what data do I need to gather before I start drafting the disclosure?+−
The page says to prepare the reduction amount, efficiency initiative savings, other reduction drivers, the energy sources covered, where the reduction happened, the estimation method source, the baseline year, why that baseline was chosen, the baseline energy amount, and the calculation method details. Use that list as your starting checklist before writing the draft.
How do I use the step-by-step 'how to prepare' section for GRI 103-5 Energy?+−
Use it as a working sequence for building the disclosure: identify the datapoints, gather the supporting evidence, and then turn that into a draft. The page is designed to help you move from source data to a report-ready narrative.
What should I treat as the main scope decisions for the GRI 103-5 Energy disclosure?+−
The page highlights scope-related items such as the energy sources covered and the internal location where the reduction happened. It also asks you to be clear about the baseline year and the reason for choosing it, so those decisions are part of the disclosure setup.
How do I decide what counts as the baseline for GRI 103-5 Energy on this page?+−
The page expects you to record the baseline year, the baseline energy amount, and the reason that baseline was selected. That means the baseline choice should be explained in a way that is consistent with your calculation approach and evidence.
What evidence should I keep in the pack for GRI 103-5 Energy assurance readiness?+−
The page includes an evidence pack with five items to support assurance readiness, and it also lists six assurance claims to verify. Use those together so the draft can be traced back to the underlying data, method, and supporting documents.
What are the six assurance claims on the GRI 103-5 Energy page and how should I use them?+−
The page says there are six claims to verify, each with a claim, risk, and evidence prompt. Use them as an assurance checklist to test whether the disclosure is supported, internally consistent, and ready for review.
What are the common reporting gaps or mistakes to avoid in a GRI 103-5 Energy draft?+−
The page includes a list of common reporting gaps and mistakes to help you spot weak points before sign-off. In practice, use it to check that the reduction amount, baseline, method, and evidence all line up.
How do I use the Prep & Assurance workbook for GRI 103-5 Energy?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the required datapoints, track evidence, and shape the disclosure into a draft that is easier to review and assure.
What is the printable Library Card for GRI 103-5 Energy for?+−
The Download Centre also includes a printable Library Card in .pdf format. It is there as a practical companion to the page content, so you can keep the key points and prompts to hand while preparing the disclosure.
Does the GRI 103-5 Energy page include example disclosures I can adapt?+−
Yes. The page shows synthetic illustrative example disclosures, including a quantitative table, so you can see how the information might be turned into a draft. Treat these as examples only and make sure any real disclosure matches your own data and evidence.
How can I turn the GRI 103-5 Energy data into a draft narrative and content index line?+−
The page has a draft-output section with visualisation ideas, narrative starters, and a content-index line. Use those prompts to convert the prepared datapoints into a clear draft and a concise index entry for the report.
More questions this page can help with
GRI 103-5 Energy checklist for data owners: what should I collect first?How do I evidence energy reduction amount and efficiency initiative savings for GRI 103-5 Energy?What should the internal reduction location be for GRI 103-5 Energy and how do I document it?How do I explain the estimation method source in a GRI 103-5 Energy disclosure?What should I include in the calculation method details for GRI 103-5 Energy?How do I show why I chose the baseline year for GRI 103-5 Energy?What belongs in the evidence pack for a GRI 103-5 Energy assurance review?How do I use the assurance claims table to prepare for review of GRI 103-5 Energy?What are the most common mistakes in GRI 103-5 Energy reporting?How do I use the synthetic example table on the GRI 103-5 Energy page without copying it?Where can I find real company report examples for GRI 103-5 Energy on the page?How do I use the content-index line when drafting GRI 103-5 Energy?
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