Energy intensity

Kern der Offenlegung

Disclosure 103-4 requires an organization to report one or more energy intensity ratios. For each ratio, the organization must report the energy-consumption numerator in joules, watt-hours or an appropriate multiple, the numerical organization-specific denominator used in the calculation and the resulting intensity ratio.

An energy intensity ratio expresses energy consumption per unit of activity, output or another organization-specific metric. It is not normally a percentage. Examples include GJ per tonne of product, kWh per square metre, MWh per vehicle-kilometre, GJ per 100 FTE employees or MWh per monetary unit of revenue.

For each ratio, the organization must state whether the energy-consumption numerator covers energy consumed within the organization, energy consumed in the upstream and downstream value chain, or both. This scope relates to energy-consumption data and should not be confused with greenhouse gas emissions scopes.

The organization must also state which types of energy consumption are included in each ratio: fuel, electricity, heating, cooling and steam. Individual fuels, such as natural gas, diesel or LPG, can be provided as an additional energy-source breakdown but do not replace the required energy-type classification.

The numerator should use the energy-consumption data reported under Disclosure 103-2 for energy consumed within the organization and Disclosure 103-3 for significant energy consumption in the upstream and downstream value chain. Where both are included, the organization should reconcile the numerator to both disclosures.

The numerator and denominator should use a consistent organizational boundary and reporting period. Facility-level, business-unit or value-chain-category ratios can be reported, but they should be clearly labelled and should not be presented as organization-wide ratios.

The organization-specific denominator should be relevant to the industry or activity and aligned with current industry standards. Possible denominators include units of product, production volume, floor area, FTE employees, revenue or sales. The numerical denominator and its unit should be disclosed so that the ratio can be recalculated.

Where a recognized industry standard is used to calculate energy intensity, the organization should identify the standard and describe the methodologies and assumptions used.

Where it improves transparency or comparability, the organization should provide additional breakdowns of energy-intensity ratios by business unit or facility, country, energy source, type of activity or upstream and downstream category.

A practical disclosure table should therefore include:

energy-consumption numerator and unit;

scope of energy consumption — within the organization, value chain or both;

fuel, electricity, heating, cooling and steam included;

numerical organization-specific denominator and unit;

calculated energy intensity ratio and unit.

Changes in intensity should be explained by distinguishing changes in energy consumption from changes in output, activity levels, business mix, organizational boundary or methodology. A decrease in energy intensity does not necessarily indicate a decrease in absolute energy consumption.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.