GRI 302: Energy 2016 · Topic Standard · Cross-sectoral
Disclosure GRI 302-3
Energy intensity
Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.
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Reviewed by
Dr Ross Kurinko · GRI Certified Trainer
To prepare this disclosure
5 datapoints ↓
5 claims to verify ↓
5 evidence areas ↓
3 report examples ↓
Disclosure focus
This disclosure asks an organisation to explain how much energy it uses relative to a chosen measure of activity, output, or scale. In practice, it is about showing the relationship between energy use and what the organisation actually does, rather than only reporting total energy consumed. The aim is to make energy performance easier to compare over time or between parts of the business.
The practical focus is on how the intensity figure is defined, what parts of the organisation it covers, and whether the same approach is used consistently. Reporters should be clear about whether the measure reflects all operations or only selected sites, business units, or activities, and explain any exclusions or differences in coverage. This helps readers judge how representative the figure is and whether it can be compared meaningfully.
* 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
| Datapoint | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Energy intensity ratio | The calculated energy intensity figure for the organisation, using the chosen denominator and the energy inputs included in the calculation. | Calculation workbook or reporting schedule showing the formula, inputs, and final ratio; source data from energy records and the denominator source. | Sustainability reporting / Finance |
| Ratio unit | The unit used to express the energy intensity figure, so the ratio is presented in the same measurement basis used in the calculation. | Reporting template, calculation note, or disclosure draft showing the unit field and the final published presentation. | Sustainability reporting / Finance |
| Intensity denominator | The organisation-specific activity measure used as the denominator in the energy intensity calculation, with the exact basis and period used. | Methodology note and source schedule for the chosen activity measure, such as operational output, revenue, floor area, or another internal basis. | Finance / Operations |
| Energy sources included | The categories of energy that are counted in the intensity calculation, with the inclusion boundary used for the reported figure. | Calculation methodology, energy ledger, or utility summary showing which energy categories were included in the numerator. | Energy management / Sustainability reporting |
| Energy sources included detail | The specific energy categories included in the calculation, recorded consistently with the organisation’s chosen energy boundary and source data. | Supporting schedule that maps each included energy category to the underlying bills, meters, or procurement records. | Energy management / Sustainability reporting |
Show GRI 302-3 sub-elements (LRA working checklist)
- State the organisation’s energy-use intensity measure.
- Specify the business-specific measure used as the divisor.
- Set out which energy types are counted in the calculation.
- Give the unit used to express the intensity figure.
LRA working checklist - paraphrased; see official source
How to prepare
- Set the reporting boundary first: decide which parts of the business are in scope for the energy intensity figure, and make that boundary clear in your working papers.
- Choose the business measure used as the divisor, then define it in plain terms so the calculation basis is unambiguous and can be repeated consistently.
- Agree which energy sources are counted in the calculation, and record the inclusion rule so the same energy types are used throughout the period.
- Gather the underlying records that support the calculation, including the source data for energy and the business measure used to build the ratio.
- Prepare the reported figure and the accompanying explanation, making sure the number, the unit, the divisor, and the energy types all match the evidence.
- Note any exclusions, estimation choices, or changes from prior periods, then check the final disclosure against the official source to confirm nothing material has been missed or misstated.
Request the energy-use intensity data
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What intensity measure should we use for this period, and what sits behind it?
Use your organisation’s own terms first, then map them to the disclosure. For example, if your team talks about sites, plants, estates, production lines, or output measures, use those labels in the request and only translate them afterwards for reporting. This is a training template; adapt it to your organisation and check the source text before sign-off.
Weak request
Please provide the GRI 302-3 energy intensity disclosure data and supporting evidence.
Why it fails: It uses framework language only, so the owner has to translate the ask before they can act. It also does not say which internal measure, system, boundary, or energy sources are needed, so the reply may be incomplete or inconsistent.
Better request
Please send the energy-use intensity pack for [period] from [system/file], using your team’s own labels. Include the ratio, the unit, the activity measure used, the energy sources counted in and out, the calculation method, the boundary covered, and who prepared and checked it. I’ll map it to the reporting wording afterwards.
Formal email template
Subject: Request for energy intensity inputs for [reporting period] Hi [name/team], I’m pulling together the energy-use intensity information for [reporting period] and need your help with the underlying figures and notes. Please send: - the intensity figure for [reporting period] - the unit used for that figure - the activity measure used as the basis for the calculation - which energy sources were included - which energy sources were left out - the calculation method, including any conversions or estimates - the source file or system extract - the reporting boundary covered by the data - the name of the person who prepared or checked it If your team uses different internal labels, please use those in your reply and I’ll map them for reporting. This is a training template, so please adapt it to your organisation and check the source text before sign-off. Many thanks, [preparer name] [team] [contact details]
Short Teams / Slack version
Hi [name] — could you send the energy-use intensity pack for [period]? Please include the figure, the unit, the activity basis, the energy types in/out, the calculation method, the source extract, and who checked it. Use your team’s own labels if that’s easier; I’ll map them afterwards. Thanks, [preparer]
Industry examples
Manufacturing
Context. A plant team tracks output in tonnes and energy from electricity, gas, and process fuel.
Adapted request. Hi [site manager] — please send the plant energy-intensity pack for [period]. Include the intensity figure, the unit, tonnes produced as the activity basis, the energy sources included, any sources excluded, the calculation method, the site boundary, and the source export from the plant energy system. Use your plant’s own labels if that is easier.
Example response. Intensity: 412 kWh per tonne; Unit: kWh/tonne; Activity basis: tonnes produced; Included: electricity, natural gas, process fuel; Excluded: exported solar power; Boundary: Plant A only; Source: monthly utilities workbook; Prepared by: [name]; Checked by: [name]
Retail / Property
Context. An estates team measures energy against floor area across stores and offices.
Adapted request. Hi [estates team] — please send the energy-intensity pack for [period] across the property portfolio. Include the ratio, the unit, the floor-area basis, the energy types counted, any exclusions, the method used to combine site data, the portfolio boundary, and the source report from the estates system. Please use your internal site and portfolio terms in the reply.
Example response. Intensity: 185 kWh per square metre; Unit: kWh/m²; Activity basis: net internal area; Included: electricity and gas; Excluded: tenant-controlled energy; Boundary: owned stores and head office; Source: estates dashboard export; Prepared by: [name]; Checked by: [name]
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 ratio used, the unit attached to it, the business measure chosen as the divisor, and which energy sources were counted in the calculation.
Context note
Explain what the intensity figure indicates about energy use relative to the chosen business measure, so readers can understand the scale and meaning of the result.
Fluctuation statement
If the ratio moved materially, describe the main operational or measurement reasons for the change, such as shifts in the denominator, changes in the energy mix, or updates to what was included in the calculation.
Content index entry
GRI 302-3 Energy intensity — [location / page] / [notes]
Download Centre
Professional preparation tools and forms for GRI 302-3. Each download includes a concise “How to use” guide.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| We calculated the coverage figure using the same method and boundary we used in the rest of the report, and we can show how the result was derived from the underlying energy and activity data. | An assurer will test whether the calculation method is consistent, whether the boundary is clear, and whether the arithmetic can be traced back to source records without unexplained adjustments. | ['Calculation workbook or model showing the formula used', 'Boundary/method note explaining what was included and excluded', 'Source energy records and activity data used in the calculation', 'Review sign-off or control check before publication'] |
| We stated the unit alongside the figure and used a unit that matches the way the ratio was calculated, so readers can interpret the number correctly. | An assurer will check whether the unit is clearly disclosed, whether it aligns with the denominator used, and whether the same unit is used consistently in the supporting workings. | ['Published disclosure showing the unit', 'Working papers confirming the unit applied in the calculation', 'Internal review confirming consistency between the figure and the unit', 'Any drafting notes showing how the unit was selected'] |
| We chose a business measure that best reflects the scale of the disclosed operations, and we can explain why that measure was the most suitable basis for the ratio. | An assurer will probe whether the chosen denominator is appropriate, whether it is defined consistently, and whether the rationale for using it is documented rather than selected after the fact. | ['Method note explaining the chosen business measure and rationale', 'Definitions used for the denominator', 'Management approval or review of the chosen basis', 'Supporting data showing how the denominator was compiled'] |
| We included the energy sources that were relevant to the calculation and kept a clear record of what was counted, so the coverage can be checked against the source data. | An assurer will test whether the included energy types are complete for the stated basis, whether any exclusions are justified, and whether the classification of inputs is consistent across the workings. | ['Energy source listing used in the calculation', 'Source records for each included energy type', 'Reconciliation showing how the included amounts were assembled', 'Evidence of review over inclusion and exclusion decisions'] |
| We documented the energy categories used in the calculation and checked the final figure before release, including a review of the supporting schedules and any changes made during drafting. | An assurer will look for evidence that the final published number matches the approved workings, that changes were controlled, and that the supporting schedules were reviewed before issue. | ['Final approved calculation pack', 'Version history or change log for the disclosure', 'Evidence of checks performed before publication', 'Sign-off from the person who reviewed the final figure'] |
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
- A percentage is stated without the underlying counts (numerator and denominator).
- The denominator — what the figure is a share of — is not explained.
- Partial scope is reported as if it were complete coverage.
- One-off activities are counted as if they were ongoing programmes.
- Boundary or period changes that move the figure are not flagged.
- Exclusions from the reported scope are not listed or explained.
Mistakes to avoid when collecting the data
- Wrong owner
People chase the sustainability team for the denominator and energy split, when the figures actually sit with operations, finance, or site managers in the business’s own language.
- Framework terms used too early
The request goes out using disclosure jargon instead of the organisation’s day-to-day terms, so the data owner cannot tell which internal measure is being asked for.
- Scope left vague
The collector never pins down which sites, activities, or business units are in play, so different teams send numbers from different parts of the business.
- Period basis not fixed
One team pulls a calendar-year figure while another uses a different reporting cut-off, so the inputs do not line up to the same time period.
- Counting basis mixed
The numerator and the denominator are built on different measurement bases, which makes the ratio unusable because the two sides are not comparable.
- Source labels stripped out
The original file names, system tags, or local labels are lost during handover, so nobody can trace the figure back to the first record.
- Populations merged
Energy data from separate business areas are rolled together even though they should stay separate, which hides differences that matter for the calculation.
- Evidence trail missing
The team keeps the number but not the supporting notes, extracts, or approval history, so there is no clear record of how the figure was checked before sign-off.
Where judgement is often needed
- Pick the business measure used as the denominator
Choose one operational measure that best reflects how your organisation uses energy, explain why it fits your business model, and keep the basis consistent unless you clearly explain any change.
- Decide which energy streams sit inside the calculation
State which fuel and power sources are counted, note any exclusions, and explain the logic if different sites or countries classify the same energy source differently.
- Set the organisational boundary for the period
Explain which entities, sites and activities are included, and describe how you handled additions, disposals or other boundary shifts so the ratio remains understandable.
- Handle mixed-control or shared operations explicitly
If a site, venture or service line is partly inside and partly outside your reporting perimeter, explain the rule used to include or exclude it and why that approach was chosen.
- Choose the timing basis for the inputs
Disclose whether you used opening, closing, average or period-total figures for the denominator and energy data, and explain any mismatch between the timing of the two inputs.
- Decide when estimates are acceptable
If some energy or activity data are estimated rather than directly measured, say which parts were estimated, how they were derived, and whether the same method was used across the group.
- Explain how you treated country-level differences
Where local reporting systems use different units, conversion factors or activity definitions, describe the harmonisation rule you applied so the ratio is built on one common basis.
- State the rounding and aggregation approach
Explain the level at which figures were combined and rounded, especially where small sites or sensitive business units are grouped together to protect confidentiality or avoid unstable results.
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: the ratio is shown as total energy divided by tonnes of product, with the energy mix broken out into additive parts.
| Measure | Electricity | Gas | Fuel | Total |
|---|---|---|---|---|
| Energy used in the ratio | 1,200 | 800 | 400 | 2,400 |
| Share of energy used in the ratio | 50 | 33 | 17 | 100 |
We report an energy-use ratio for our own operations, using tonnes of product as the yardstick. The figure combines electricity, gas and fuel used on site, and the split below shows how those energy sources sit within the total.
Road freight logistics · synthetic · written by LRA
Synthetic illustration only: the ratio is shown as total energy divided by tonne-kilometres, with the energy sources split into parts that sum to the whole.
| Measure | Diesel | Electricity | Biodiesel | Total |
|---|---|---|---|---|
| Energy used in the ratio | 1,500 | 300 | 200 | 2,000 |
| Share of energy used in the ratio | 75 | 15 | 10 | 100 |
We present an energy-use ratio for our fleet activity, measured against tonne-kilometres moved. The ratio draws on diesel, electricity and biodiesel, and the table shows the same energy pool expressed as additive components.
Draft output & visualisation ideas
How to turn the collected data into a draft disclosure. The charts below are drawn from the illustrative figures above — swap in your own data.
Other views you could build
- How the intensity figure is built — table: A compact table setting out the intensity ratio, the unit used for it, the business measure chosen as the denominator, and the energy categories counted in the calculation.
- Energy categories included in the ratio — stacked bar: A stacked view of the energy types that feed into the intensity calculation, showing how each category contributes to the overall figure.
- Intensity result and calculation basis — bar: A single bar or small set of bars for the reported intensity value, paired with the denominator basis so readers can see what the ratio is measured against.
- What is counted in the energy measure — donut: The split of energy inputs included in the calculation, making clear which energy sources make up the reported total.
From a number to a disclosure
What separates a figure from a disclosure.
Basic
Our energy intensity was 12%.
Better
Our energy intensity was 12% per £1 million of revenue, using electricity and gas in the calculation.
Best
For the year ended 31 December 2025, our energy intensity was 12% per £1 million of revenue, based on electricity and gas, and it rose from 10% last year because output fell while site energy use stayed broadly flat.
Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 302-3 — these are report practice, not exact disclosure examples.
| Company | Sector · Country | Year | Match | Page | Report | Assurance | |||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
 |
Grupo Cibest S.A. | Banks / Diverse Financials / Insurance · Colombia | 2025 | Partial | p. 35 →p. 39 →p. 293 → | Management Report 2025 → | PwC | ||||||||||||||||||
Evidence in Grupo Cibest S.A.’s reportWhat the report shows Grupo Cibest S.A.'s 2025 Management Report provides a covered datapoint on page 299 showing the intensity ratio of Scope 1 and 2 emissions measured in tCO2e per employee, indicating some level of quantified emissions data. However, no percentage values related to emissions or other sustainability metrics are found elsewhere in the report. Additional sustainability topics such as energy, sustainable mobility, and renewable energy are mentioned on pages 5 and 140, but these do not include specific percentage data or detailed quantified disclosures.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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SQM / Sociedad Química y Minera de Chile | Mining — Rare Minerals / Precious Metals / Gems · Chile | 2024 | Partial | p. 213 →p. 285 →p. 339 → | Sustainability Report 2024 → | Deloitte; TÜV | ||||||||||||||||||
Evidence in SQM / Sociedad Química y Minera de Chile’s reportWhat the report shows SQM's Sustainability Report 2024 provides specific data on energy intensity per energy source, with detailed percentage values reported on page 339 and fuel- and energy-related activities emissions data on page 334. The report includes figures on energy from the electricity grid and renewable sources, noting 0% energy from renewables on page 213. However, some percentage values related to energy intensity are not found or unclear in the report, as indicated by missing data points without page references.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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True Corporation Public Company Limited | Telecommunication Services · Thailand | 2025 | Partial | p. 66 →p. 83 →p. 90 → | Sustainability Report 2025 → | — | ||||||||||||||||||
Evidence in True Corporation Public Company Limited’s reportWhat the report shows True Corporation Public Company Limited’s Sustainability Report 2025 provides percentage values related to energy consumption, energy intensity, and energy reduction on page 90, and reports greenhouse gas emissions (Scope 1, 2, and 3) with associated units on page 68. The report includes data on energy consumption within the organisation and GHG emissions per revenue unit, indicating coverage of key environmental impact metrics (pp. 68, 90). However, no quotable evidence was found for certain percentage values labeled (b), (c), and (d), suggesting some specific data points remain unreported or unclear in the document.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Check your understanding
A manufacturer has calculated 18.0% as its energy intensity for the year, using revenue as the yardstick. The draft note also lists electricity, gas and purchased steam as the energy sources included in the calculation.Have we captured the ratio, its unit, the business measure used as the denominator, and the energy sources included, in a way that matches the underlying calculation?
Model answer. Yes, if the reported figure is 18.0 and the unit is shown as percent, the note should also make clear that revenue was the chosen denominator and that electricity, gas and purchased steam were the energy inputs counted. The key check is that the published description matches the actual method used, with no missing or swapped elements.
Why this matters. The disclosure should let a reader see both the intensity figure and the basis used to build it.
A services group has one group-wide energy intensity figure of 2.4%, but its internal workbook uses employee hours as the denominator in one division and net sales in another. The draft report currently gives only the final percentage.Can we present a single group figure without explaining which business measure was used to calculate it?
Model answer. No. The report needs to identify the specific business metric used for the calculation, so a reader can understand what the percentage is relative to. If different parts of the business use different bases, the published explanation should still make clear which denominator was chosen for the reported figure.
Why this matters. The denominator is part of the meaning of the ratio, not just a calculation detail.
A retailer has included electricity and diesel in its energy intensity calculation, but left out district heating because the team was unsure whether to treat it as energy. The draft disclosure says only that 'energy sources were included' without naming them.Do we need to spell out which kinds of energy were counted, and check that the list matches the calculation file?
Model answer. Yes. The disclosure should identify the energy types that fed into the ratio, and the named list should align with the calculation support. If district heating was part of the calculation, it should be included in the description; if it was not, the wording should not imply otherwise.
Why this matters. Readers need enough detail to understand what energy was counted in the ratio.
A group reports energy intensity as 0.8% and says the unit is '%'. The preparer is tempted to add a second unit, 'kWh per £m revenue', because that is how the internal model is built.Should the published unit stay as a percentage, or can we add the internal calculation unit as well?
Model answer. For this disclosure, the reported unit should be the percentage shown for the intensity ratio. If the internal model uses another working measure, that can be kept in support papers, but the published item should stay aligned with the way the ratio is being presented in the report.
Why this matters. Keep the reported unit consistent with the way the intensity figure is disclosed.
Analyse this disclosure across real reports
See how companies actually report GRI 302-3 — 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.
Related framework references
How this disclosure maps across the major reporting frameworks.
→
ESRSRelated
ESRS E1
Climate Change — closest topical match (post-Omnibus ESRS catalogue).
→
IFRSNo equivalent
—
No direct IFRS S1/S2 topical equivalent.
Related & explore
Questions this page answers
How do I use the GRI 302-3 Energy page to draft the disclosure from scratch?
Start with the plain-language explainer, then work through the step-by-step preparation section and the datapoints to prepare. The page also gives draft-output support, including narrative starters and a content-index line you can adapt into your own draft. ↑ section
What data do I need to collect for GRI 302-3 Energy intensity ratio?
The page says to prepare the energy intensity ratio itself, the ratio unit, the intensity denominator, and which energy sources are included, plus any detail on those sources. Use those items as your minimum data checklist before drafting. ↑ section
How should I decide the denominator and unit for the energy intensity ratio on this page?
The page flags both the intensity denominator and the ratio unit as datapoints to prepare, so you should define them clearly before you finalise the disclosure. Keep the choices consistent with the way you calculate and present the ratio in your workbook and draft. ↑ section
What should I include in the scope for energy sources in GRI 302-3?
The page asks you to identify which energy sources are included and to add detail on those sources. That means your scope note should make it clear what is in the calculation and what is not, using the page’s preparation steps and evidence pack to support it. ↑ section
Who should own the GRI 302-3 Energy disclosure data and sign-off?
The page is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person who can explain the data and evidence. Use the step-by-step preparation section and evidence pack to agree who prepares, checks, and signs off the draft. ↑ section
What evidence pack do I need to make GRI 302-3 Energy assurance-ready?
The page includes an evidence pack with five items for assurance readiness, alongside five assurance claims to verify. Use those together so you can link each claim to the supporting evidence before review or assurance. ↑ section
What are the common mistakes to avoid when reporting GRI 302-3 Energy intensity ratio?
The page lists common reporting gaps and mistakes, so it is useful as a pre-submission check. Review those gaps against your draft, especially the ratio inputs, scope of energy sources, and whether the supporting evidence is complete. ↑ section
How do I use the Prep & Assurance workbook for GRI 302-3 Energy?
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is meant to help you organise the preparation and assurance checks. Use it to capture the datapoints, evidence, and claim checks before turning the information into a draft. ↑ section
Can I use the printable Library Card PDF to brief a data owner on GRI 302-3 Energy?
Yes. The Download Centre includes a printable Library Card PDF, which is useful as a quick reference when you are coordinating data collection, ownership, and review. ↑ section
What kind of example disclosure does the GRI 302-3 Energy page show?
The page includes synthetic illustrative example disclosures, including a quantitative data table where relevant. These are examples only, so you can use them to see how a draft might look without treating them as a template requirement. ↑ section
How does the GRI 302-3 Energy page relate to ESRS E1 if I want to reuse data?
The page says the closest ESRS correspondence is ESRS E1 (Climate Change). You can treat that as a cross-framework pointer for data reuse, but the page does not say the requirements are identical. ↑ section
More questions this page can help with
- GRI 302-3 Energy intensity ratio data checklist
- GRI 302-3 Energy ratio unit and denominator guidance
- GRI 302-3 Energy sources included detail examples
- GRI 302-3 Energy assurance evidence pack items
- GRI 302-3 Energy common reporting gaps
- GRI 302-3 Energy workbook download
- GRI 302-3 Energy printable library card PDF
- GRI 302-3 Energy draft narrative starters
- GRI 302-3 Energy content index line
- GRI 302-3 Energy synthetic example disclosure
- GRI 302-3 Energy step-by-step preparation
- GRI 302-3 Energy ESRS E1 data reuse
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Sources, status and disclaimer
This LRA assistance tool is designed for educational and internal data-collection purposes. It is not an official interpretation of the GRI Standards, IFRS Sustainability Disclosure Standards or EU CSRD/ESRS requirements. When applying these frameworks in professional practice, users should consult and double-check the official standards, guidance and applicable regulatory sources.
