GRI 302: Energy 2016 · Topic Standard · Cross-sectoral
Disclosure GRI 302-4
Reduction of energy consumption
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
7 datapoints ↓
6 claims to verify ↓
5 evidence areas ↓
3 report examples ↓
Disclosure focus
This disclosure asks an organisation to explain how it has reduced the amount of energy it uses over the reporting period, and to show the result in a way that can be understood and compared. The emphasis is on actual reduction in consumption, not just on energy efficiency initiatives or intentions. The organisation should make clear what changed, over what period, and how the reduction was measured.
In practice, the main focus is whether the reported reduction reflects the organisation’s wider operations or only selected sites, projects, or activities. Readers should be able to see the scope covered, so it is clear whether the figures relate to the whole business, a particular region, or a limited set of facilities. If the coverage is partial, that limitation should be obvious from the explanation.
* 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 |
|---|---|---|---|
| Measurement basis | State whether the reduction figure comes from direct meter readings, an estimate, or a modelled result. | Energy report, meter data, model output, or calculation note showing the basis used. | Energy / Sustainability |
| Estimation method | Describe the approach used when the reduction is estimated or modelled, including the main method applied. | Method note, calculation workbook, or model documentation used to derive the estimate. | Energy / Sustainability |
| Energy savings amount | Capture the total reduction in energy use achieved from conservation and efficiency actions, in the reporting unit used by the source calculation. | Savings calculation, project tracking file, or verified energy performance report. | Energy / Sustainability |
| Energy types covered | List which energy forms are included in the reduction figure, such as electricity, gas, heat, or other fuels. | Calculation workbook or reporting schedule showing the energy categories included. | Energy / Sustainability |
| Calculation basis | Explain the reference point used to work out the reduction, such as the baseline, comparison period, or other starting point. | Baseline document, comparison methodology, or project calculation note. | Energy / Sustainability |
| Basis rationale | Set out why that reference point was chosen for the reduction calculation and why it is appropriate for the project. | Methodology memo, approval note, or project justification explaining the selected basis. | Energy / Sustainability |
| Calculation methods | Name the standards, working methods, assumptions, and tools used to calculate the reduction figure. | Calculation workbook, methodology document, tool output, or internal standard used for the estimate. | Energy / Sustainability |
Show GRI 302-4 sub-elements (LRA working checklist)
- State the size of the energy savings achieved through conservation and efficiency actions.
- Explain the calculation basis used to work out the energy savings.
- Say whether the savings figure comes from estimates, models, or direct readings.
- Set out why that calculation basis was chosen.
- Name the standards, methods, assumptions, and any tools used in the calculation.
- If estimates or modelling were used, describe the approach applied.
- Identify which energy types are included in the savings figure.
LRA working checklist - paraphrased; see official source
How to prepare
- Set the reporting boundary first: decide which sites, operations, and energy-saving actions belong in the disclosure, and keep that scope consistent with the source records you will use.
- Define the counting rules in plain terms: specify which energy types are included, and state whether the reported reduction comes from direct meter readings, an estimate, or a modelled result.
- Gather the support files behind each figure: pull together utility data, project logs, engineering notes, calculation sheets, and any other records that show how the reduction was derived.
- Build the disclosure content from those records: report the reduction amount, identify the energy types covered, and explain the calculation basis, the reason that basis was chosen, and the standards, assumptions, or tools used.
- Record any limits or changes to the approach: note exclusions, revisions to the method, or shifts in data source so readers can see what was left out and why the approach may differ from earlier periods.
- Check the draft against the official source before sign-off: confirm every required item is present, the wording matches the evidence, and the method description is clear enough for an external reviewer to follow.
Request the energy-saving evidence pack from Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What energy-saving initiatives were delivered in the period, how were the savings worked out, and what supporting evidence can we use to explain the figures?
Use your organisation’s own terms first, then map them to the reporting disclosure. For example, if your teams talk about site utilities, plant upgrades, or efficiency projects, keep that language in the request and only translate it later for the report pack. This is a training template; adapt it to your organisation and check the source material before sign-off.
Weak request
Can you send the GRI 302-4 evidence and methodology for energy consumption reduction?
Why it fails: It uses framework language that many operational teams will not recognise, and it does not say what practical information is needed. It also leaves out the comparison point, the energy types, the method used, and the source records, so the return is likely to be incomplete.
Better request
Please send the list of energy-saving projects completed in [period] for [sites/business unit], with the energy saved by each project, the energy types included, the comparison point used, and the working behind the numbers. If any savings were estimated or modelled, include the method, assumptions, and source file or system.
Formal email template
Subject: Request for energy-saving data and supporting evidence for [reporting period]\n\nHi [name/team],\n\nI’m pulling together the sustainability reporting pack for [reporting period] and need your help with the energy-saving work delivered across [sites/business unit].\n\nPlease send a short summary of the initiatives completed in the period, together with the figures used to show the energy saved and the working behind them. If any savings were estimated or modelled, please include the method, assumptions, and any tools or standards used.\n\nPlease also confirm:\n- which energy types are included\n- what comparison point or baseline was used\n- why that comparison point was chosen\n- whether the figures come from direct readings, estimates, or a model\n- the source file or system for each figure\n\nA possible LRA training template for the return is attached below. Please adapt this to your organisation’s own terms and check the source material before sign-off.\n\nThanks,\n[preparer name]
Short Teams / Slack version
Hi [name/team] — could you send the energy-saving figures for [period] plus the working behind them? Please include the initiatives, the energy types covered, the baseline/comparison used, whether the numbers are metered/estimated/modelled, and the source file or system. A short table is fine. Thanks.
Industry examples
Manufacturing
Context. A plant team has delivered several process and utilities upgrades during the year.
Adapted request. Please send the savings table for [period] covering plant upgrades, utilities fixes, and process changes at [site]. For each item, include the energy type, the pre-project comparison point, the saving amount, and whether the figure came from meter data, an estimate, or a model. Add the assumptions and the spreadsheet or system used.
Example response. Project A: compressed air leak repair; electricity; comparison point = average monthly use in Q1; saving = 42,000 kWh; method = metered before/after; source = energy dashboard export. Project B: boiler control tuning; gas; comparison point = prior winter average; saving = 18,500 kWh; method = modelled; assumptions = weather-adjusted heating degree days; source = engineering model file.
Retail / Property
Context. A property or facilities team has completed lighting and HVAC improvements across stores or offices.
Adapted request. Please send the energy-saving summary for [period] across [stores/offices]. Include each project, the energy type affected, the comparison point used, the saving amount, and whether the result is based on meter readings, an estimate, or a model. Please also provide the reason for the chosen comparison point and the file or system behind the calculation.
Example response. Project A: LED replacement in 12 stores; electricity; comparison point = same stores in the prior year; saving = 96,000 kWh; method = estimated from fixture counts and operating hours; assumptions = opening hours unchanged; source = project tracker and lighting schedule. Project B: HVAC controls upgrade at head office; electricity and gas; comparison point = pre-upgrade quarter; saving = 24,000 kWh; method = direct meter comparison; source = BMS trend report.
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
Explain whether the reported saving comes from meter data, an estimate, or a model, and set out the basis, assumptions, methods, and tools used to calculate it.
Context note
State what the reduction figure represents in practice, including which energy types are covered and how the reported amount links to the organisation’s conservation and efficiency work.
Fluctuation statement
If the saving moved materially from one period to the next, note whether the change was driven by different initiatives, a shift in calculation basis, or a change in the use of estimates or models.
Content index entry
GRI 302-4 Reduction of energy consumption — [location / page] / [notes]
Download Centre
Professional preparation tools and forms for GRI 302-4. Each download includes a concise “How to use” guide.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| I explained whether the reduction figure came from direct meter reads, an estimate, or a modelled calculation. | The assurer may question whether the reporting team has clearly identified the source of the figure and whether the chosen approach is being presented consistently. | Working papers showing the calculation route, source data extracts, and the narrative note that distinguishes measured, estimated, and modelled inputs. |
| Where I used estimation or modelling, I set out the approach we applied and how it was built. | The assurer may probe whether the method is sufficiently described to understand how the number was produced and whether it could be reproduced. | Method note, model logic, assumptions log, parameter files, and any internal guidance used to build the estimate or model. |
| I reported the amount of energy saved from the efficiency and conservation actions we counted. | The assurer may test whether the figure is complete, free from double counting, and limited to the savings actually attributed to the initiatives included. | Initiative register, calculation workbook, supporting invoices or utility records, and reconciliation to the final disclosed total. |
| I identified which energy streams were included in the saving figure. | The assurer may check whether the scope of energy types is clear and whether any included or excluded streams are justified and consistently applied. | Scope note, energy source mapping, calculation schedules, and evidence showing how each energy stream was treated. |
| I based the saving calculation on a defined comparison point and documented that basis. | The assurer may challenge whether the comparison basis is appropriate, consistently applied, and clearly linked to the reported reduction. | Baseline or reference-period documentation, change-control records, and calculation files showing the comparison used. |
| I can explain why we chose that comparison basis for the calculation. | The assurer may ask whether the chosen basis is reasonable and whether the rationale was set before the figure was finalised rather than after the fact. | Approval papers, methodology memo, meeting minutes, and any internal decision record explaining the choice. |
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
- 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.
Mistakes to avoid when collecting the data
- Wrong owner, wrong language
The request goes to a team that does not hold the energy-saving records, or it is framed in reporting jargon instead of the site, project, or utility terms people actually use.
- No clear boundary
The data pull mixes sites, business units, or initiatives without first fixing which operations and savings are in scope.
- Period mismatch
Figures are taken from a different reporting window, or from a timing basis that does not match the period used for the rest of the dataset.
- Mixed counting basis
Some savings are captured as measured results while others are estimated or modelled, but they are combined without separating the basis used for each figure.
- Source labels lost
The original file names, system tags, meter IDs, or worksheet labels are stripped away, so the figure can no longer be traced back to its source.
- Separate populations merged
Savings from different energy types, initiative groups, or calculation methods are rolled into one total even though they should stay distinct for review.
- Missing method trail
The team records the number but not the assumptions, tools, or calculation approach used to produce it.
- No evidence sign-off
The pack is sent forward without a dated check from the data owner, so there is no clear trail showing who reviewed and approved the figures.
Where judgement is often needed
- Choosing the comparison point for the saving
Set out the baseline period or starting point used to measure the reduction, explain why that reference was chosen, and keep the logic consistent across sites unless a change is clearly described.
- Handling bought, sold, or newly added operations
Decide whether the saving figure is restated after acquisitions, disposals, or other boundary shifts, and explain any exclusions or reworked comparatives so readers can see what sits inside the current scope.
- Mixing local energy labels across countries
Where sites use different fuel or power naming conventions, map them into a single internal classification for reporting and disclose the mapping so like-for-like reductions are not overstated or double counted.
- Treating sites or teams at the edge of scope
For shared premises, joint ventures, leased assets, or partially managed operations, explain the inclusion rule used and how any partial coverage or exclusions affect the reported saving.
- Choosing measured, estimated, or modelled figures
State whether the reduction comes from meter readings, estimates, or a model, and if it is not directly measured, describe the method, assumptions, and any checks used to support the figure.
- Selecting the calculation basis
Explain whether the saving is calculated against absolute use, intensity, normalised output, weather-adjusted data, or another internal basis, and give the reason that basis best fits the initiative.
- Separating efficiency gains from other changes
If lower use is partly driven by production shifts, occupancy changes, weather, or other non-project factors, explain how those effects were separated from the conservation or efficiency initiative itself.
- Rounding and aggregation choices
Disclose the rounding rule and the level at which data are combined, especially where small site-level values or privacy limits mean figures are grouped before being reported.
- Using different tools or assumptions in different places
If some locations rely on spreadsheets, engineering estimates, or supplier data while others use automated systems, describe the main tools and assumptions by location or group and note any material differences.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Food processing · synthetic · written by LRA
This example shows a direct-measurement approach, with the saving expressed against a normalised baseline and the energy types named separately.
Synthetic example only. We report the cut in energy use from our efficiency work as measured directly from meter data and utility invoices, with no modelled uplift applied.
- The reduction came to 12,480 MWh in the year, split between electricity (8,320 MWh) and natural gas (4,160 MWh).
- We calculated the saving by comparing post-project consumption with a like-for-like baseline year, adjusted for production volume and weather where relevant, because that approach best reflects the operating conditions of our sites.
- The calculation used our internal energy review method, monthly sub-meter readings, invoice reconciliation, and spreadsheet-based normalisation checks aligned to our site energy management procedure.
Logistics and warehousing · synthetic · written by LRA
This example shows a model-based approach, explains why the baseline was chosen, and identifies the tools and assumptions used to derive the saving.
Synthetic example only. We estimate the energy cut from our warehouse retrofit programme using a model built from pre- and post-upgrade operating data, rather than relying only on direct readings.
- The model indicates a reduction of 7,200 MWh, made up of electricity (6,480 MWh) and liquid fuel for site equipment (720 MWh).
- We set the comparison basis as a weather-adjusted, occupancy-adjusted baseline year, since those factors materially affect lighting, heating, and equipment demand across our depots.
- The estimate was produced with engineering calculation sheets, supplier performance data, and our internal energy model, using agreed assumptions on operating hours, equipment load, and efficiency gains from the installed measures.
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
- How the savings figure was derived — table: A side-by-side summary of whether the reduction figure comes from direct readings, an estimate, or a model, together with the calculation approach used for each case.
- Energy saved by initiative type — bar: The amount of energy reduction achieved from each conservation or efficiency action, so readers can see which initiatives contributed most.
- Energy reduction by fuel or energy source — stacked bar: The reduction total split across the different energy types included in the calculation, showing the make-up of the reported savings.
- Calculation basis and why it was chosen — table: The basis used to work out the reduction figure, alongside a short explanation for why that basis was selected.
- Methods and tools used for the estimate — table: The standards, assumptions, calculation methods, and any tools used where the reduction was not taken straight from measured data.
From a number to a disclosure
What separates a figure from a disclosure.
Basic
We cut energy use by 120 MWh.
Better
We cut energy use by 120 MWh across electricity and gas, using last year as the comparison point and a mix of direct readings and estimates.
Best
We cut energy use by 120 MWh across electricity and gas in 2025 versus 2024, measured mainly from meter data with estimates where readings were missing, because site upgrades and better controls lowered demand; we used the prior-year operating baseline and our internal calculation model to keep the comparison consistent.
Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 302-4 — these are report practice, not exact disclosure examples.
| Company | Sector · Country | Year | Match | Page | Report | Assurance | |||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
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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 reported value related to total energy consumption within the organization, including electricity, heating, cooling, and steam sold, as noted on page 286. The report references the use of standards, methodologies, and calculation tools for energy data, although specific details or narratives explaining these methods are unclear or missing. Additionally, while there are mentions of energy management efforts and theoretical energy savings on pages 35, 288, and 289, no clear or quotable narrative evidence about the methodology or detailed results was found.
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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Trane Technologies plc | Building Products · Ireland | 2024 | Partial | p. 41 →p. 98 →p. 42 → | 2024 Sustainability Report → | EY | ||||||||||||||||||||||||
Evidence in Trane Technologies plc’s reportWhat the report shows Trane Technologies plc’s 2024 Sustainability Report provides detailed numeric data on energy consumption, showing a total of approximately 848,000 MWh in 2024, representing a 3.2% absolute reduction from a 2019 baseline (p.12, p.42, p.105). The report also includes figures on energy use by type, with distinctions between direct fuel use and indirect electricity consumption, and notes energy savings achieved through conservation and efficiency initiatives (p.98, p.105). However, the report lacks clear narrative explanations or methodological details to contextualise these figures, as no quotable narrative evidence was found (no page).
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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Samsung Biologics Co.,Ltd. | Pharmaceuticals / Biotech / Life Sciences · South Korea | 2025 | Partial | p. 206 →p. 174 →p. 102 → | 2025 ESG Report → | — | ||||||||||||||||||||||||
Evidence in Samsung Biologics Co.,Ltd.’s reportWhat the report shows Samsung Biologics Co., Ltd.'s 2025 ESG Report provides detailed data on fuel- and energy-related emissions, reporting specific tCO2eq values for activities such as upstream transportation and waste on page 172. The report also includes non-renewable energy consumption figures in MWh, with scope 1 direct energy consumption detailed on page 175. However, the report lacks clear narrative explanations of methodologies or additional contextual information, as no quotable evidence on these aspects was found.
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 facilities team has cut electricity use in two offices after LED upgrades and controls. The savings were worked out from meter readings for one site and a model for the other, because the second site had no clean before-and-after meter series.What should the preparer decide to explain about how the savings were worked out, and what extra detail is needed for the modelled site?
Model answer. State clearly whether each saving figure comes from direct readings, an estimate, or a model. If any part is estimated or modelled, describe the method used for that part so readers can see how the figure was built.
Why this matters. Be explicit about the source of each saving figure and explain any estimate or model used.
A business reports that its efficiency programme saved 1,200 MWh in total, made up of 900 MWh of electricity and 300 MWh of gas. The project team also has a spreadsheet showing the baseline year, the comparison period, and the calculation steps used to arrive at the total.How should the preparer present the amount saved and the basis used to calculate it?
Model answer. Report the total reduction achieved from the conservation and efficiency work, and make clear which energy types are included in that total. Also explain the calculation basis used, such as the baseline and comparison period, so the number can be understood in context.
Why this matters. Show the total saving, identify the energy types behind it, and explain the calculation basis.
A group has reduced fuel use in its vehicle fleet and electricity use in its buildings, but the team is unsure whether to combine them in one figure or split them out. The calculation file shows separate methods were used for fleet fuel and building electricity, with different assumptions for each.What judgement should the preparer make about the way the reduction is described and the supporting calculation details?
Model answer. Use a presentation that makes clear which energy types are covered and how each was calculated. If different methods or assumptions were used for different parts, describe them rather than blending everything into one unexplained total.
Why this matters. Keep the energy types and calculation approach transparent when more than one method is involved.
A sustainability team has a draft note saying the saving figure was based on a ‘standard internal approach’, but it does not say which benchmark, tool, or assumptions were used. The same note also says the figure was chosen because it matches the company’s long-running project tracking method.What should the preparer check before signing off the disclosure?
Model answer. Replace vague wording with a clear description of the standards, methods, assumptions, and any calculation tools used. If a particular basis was chosen, explain why that basis was selected so the reader understands the logic behind the figure.
Why this matters. Do not leave the calculation method vague; name the tools, assumptions, and reason for the chosen basis.
Analyse this disclosure across real reports
See how companies actually report GRI 302-4 — 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 302-4 Energy page to draft a 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 prompts, so you can turn the collected data into narrative, a visual, and a content-index line. ↑ section
What data do I need to collect for GRI 302-4 Energy before I start writing?
The page says to prepare the measurement basis, estimation method, energy savings amount, energy types covered, calculation basis, basis rationale, and calculation methods. Use those as your data-collection checklist before drafting. ↑ section
How should I decide the scope and methodology for the GRI 302-4 Energy disclosure?
Use the page’s preparation section and the datapoints list to set the measurement basis, calculation basis, and calculation methods, then record the basis rationale. That gives you a clear trail for why the figures were prepared the way they were. ↑ section
Who should own the GRI 302-4 Energy data and sign off the draft?
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. The assurance section and evidence pack help you identify who needs to provide and verify each item. ↑ section
What should go into the evidence pack for GRI 302-4 Energy assurance?
The page includes an evidence pack with five items for assurance readiness, plus six claims to verify with claim, risk, and evidence. Use those materials to assemble a file that supports the numbers, methods, and narrative in the draft. ↑ section
What are the most common mistakes or reporting gaps on GRI 302-4 Energy?
The page lists common reporting gaps and mistakes, so it is useful as a pre-submission check. Use it to spot missing methodology detail, weak rationale, or incomplete evidence before the draft is finalised. ↑ section
How do I use the Prep & Assurance workbook for GRI 302-4 Energy?
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is meant to support preparation and assurance readiness. Use it alongside the page’s step-by-step guidance, evidence pack, and claim checks to organise your inputs. ↑ section
What can I take from the printable Library Card PDF for GRI 302-4 Energy?
The Download Centre also provides a printable Library Card in PDF format. It is useful as a quick reference while you gather data, check the methodology, and build the evidence pack. ↑ section
Are the synthetic example disclosures on the GRI 302-4 Energy page useful for my own draft?
Yes, the page includes synthetic illustrative examples, including a quantitative table, to show how a disclosure can be presented. They are examples only, so use them as a formatting and drafting guide rather than copying them into your report. ↑ section
Can I reuse my GRI 302-4 Energy data for ESRS E1 (Climate Change)?
The page says the closest ESRS correspondence is ESRS E1 (Climate Change), so the same data may be reusable across both. Treat that as a cross-framework starting point, not as proof that the reporting requirements are identical. ↑ section
More questions this page can help with
- GRI 302-4 Energy checklist for measurement basis and calculation methods
- GRI 302-4 Energy evidence pack template for assurance readiness
- GRI 302-4 Energy common mistakes to avoid in a draft disclosure
- How to write the GRI 302-4 Energy narrative starter from the page
- GRI 302-4 Energy workbook download and how to use it
- GRI 302-4 Energy data points to collect before drafting
- GRI 302-4 Energy assurance claims and evidence examples
- GRI 302-4 Energy content index line example from the page
- GRI 302-4 Energy visualisation ideas for a report draft
- GRI 302-4 Energy plain-language explainer and preparation steps
- GRI 302-4 Energy basis rationale and scope setting
- GRI 302-4 Energy from company reports links and how to use them
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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.
