Zum Kern der Offenlegung springen
RK
Geprüft von
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt
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GRI 302: Energy·Disclosure GRI 302-3
Energy intensity
Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.
Rechtsstatus
GRI 302: Energy 2016 remains applicable for reports or other materials published up to 31 December 2026. For reporting published on or after 1 January 2027, use the corresponding disclosure in GRI 103: Energy 2025.
Veröffentlichter Steckbrief
Zuletzt geprüft am 2026-08-01
Geprüft von
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt
Standard
GRI 302: Energy
Disclosure GRI 302-3 · 2016
Zuletzt geprüft
2026-08-01
LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt
Für diese Offenlegung
Kern der Offenlegung
Disclosure 302-3 requires an organization to report its energy intensity ratio, the organization-specific metric used as the denominator, the types of energy included in the calculation, and whether the ratio covers energy consumed within the organization, outside the organization, or both.
Calculate the ratio by dividing absolute energy consumption by the organization-specific metric. Present the result in a compound unit that identifies both elements of the calculation, for example kWh/tonne, MJ/FTE, kWh/m² or GJ/GBP million revenue. Do not replace the energy intensity ratio with a percentage change or an energy-mix percentage.
If the organization reports intensity for energy consumed within the organization and energy consumed outside it, present the two ratios separately. State whether the numerator includes fuel, electricity, heating, cooling, steam, or all of these energy types.
The primary ratio should represent the organization. Facility-, country- or business-unit-level ratios can be presented as additional breakdowns where they improve transparency or comparability. Numerator and denominator should cover the same entities, activities and reporting period.
Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.
Bevor Sie beginnen
Bevor Sie beginnen
Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.
Vorbereitung
Wichtige vorzubereitende Angaben
| Vorbereitungsfeld | Was zu erfassen ist | Nachweishinweis | Verantwortlich |
|---|---|---|---|
| Absolute energy numerator | Energy amount included in the ratio and its unit. | GRI 302-1/302-2 workbook, meters, invoices and fuel records. | Energy / Operations |
| Organization-specific denominator | Activity, output, scale or financial metric used in the calculation, including amount and unit. | Production, finance, property or workforce records. | Relevant business owner |
| Energy intensity ratio | Numerator divided by denominator. | Calculation workbook and arithmetic check. | Sustainability Reporting |
| Ratio unit | Compound unit showing energy per organization-specific metric. | Published table and calculation schedule. | Sustainability Reporting |
| Types of energy included | Fuel, electricity, heating, cooling, steam, or all. | Energy-type mapping. | Energy Management |
| Energy scope | Within the organization, outside it, or both. | GRI 302-1/302-2 scope reconciliation. | Sustainability Reporting |
| Separate scope ratios | Separate ratios where within and outside energy are both reported. | Calculation workbook. | Sustainability Reporting |
| Reporting boundary | Entities, facilities and activities covered by numerator and denominator. | Entity and facility mapping. | Sustainability / Finance |
| Reporting period | Period covered by both calculation inputs. | Reporting calendar and source extracts. | Data owners |
| Methodology | Formula, conversions, estimates and consolidation approach. | Method note and factor register. | Sustainability / Energy |
＋ Teilelemente von GRI 302-3 anzeigen (LRA-Arbeitscheckliste)
Energy amount included in the ratio and its unit.
Activity, output, scale or financial metric used in the calculation, including amount and unit.
Numerator divided by denominator.
Compound unit showing energy per organization-specific metric.
Fuel, electricity, heating, cooling, steam, or all.
Within the organization, outside it, or both.
Separate ratios where within and outside energy are both reported.
Entities, facilities and activities covered by numerator and denominator.
Period covered by both calculation inputs.
Formula, conversions, estimates and consolidation approach.
So bereiten Sie es vor
Disclosure 302-3 requires an organization to report its energy intensity ratio, the organization-specific metric used as the denominator, the types of energy included in the calculation, and whether the ratio covers energy consumed within the organization, outside the organization, or both.
Collect and reconcile the records for: Absolute energy numerator; Organization-specific denominator; Energy intensity ratio; Ratio unit; Types of energy included; Energy scope; Separate scope ratios; Reporting boundary; Reporting period; Methodology.
Apply Disclosure 302-3 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.
Daten anfordern
Request the disclosure evidence
Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.
Provide the reporting-period records and reconciliations for Disclosure 302-3: Absolute energy numerator; Organization-specific denominator; Energy intensity ratio; Ratio unit; Types of energy included; Energy scope; Separate scope ratios; Reporting boundary; Reporting period; Methodology. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Bessere Anfrage
Provide the reporting-period records and reconciliations for Disclosure 302-3: Absolute energy numerator; Organization-specific denominator; Energy intensity ratio; Ratio unit; Types of energy included; Energy scope; Separate scope ratios; Reporting boundary; Reporting period; Methodology. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Offenlegung entwerfen
Notizen, die aus Daten eine Offenlegung machen
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Methodenhinweis
The primary ratio should represent the organization. Facility-, country- or business-unit-level ratios can be presented as additional breakdowns where they improve transparency or comparability. Numerator and denominator should cover the same entities, activities and reporting period.
Kontexthinweis
Keep mandatory Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Use a GRI 1 reason for omission where an applicable requirement cannot be reported.
Download-Center
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Prüfungsbereitschaft
Prüfen Sie zu jeder Aussage die Nachweise
| Aussage | Risiko | Zu prüfende Nachweise |
|---|---|---|
| Absolute energy numerator is reported accurately and completely. | The response omits, misclassifies or overstates absolute energy numerator. | GRI 302-1/302-2 workbook, meters, invoices and fuel records. |
| Organization-specific denominator is reported accurately and completely. | The response omits, misclassifies or overstates organization-specific denominator. | Production, finance, property or workforce records. |
| Energy intensity ratio is reported accurately and completely. | The response omits, misclassifies or overstates energy intensity ratio. | Calculation workbook and arithmetic check. |
| Ratio unit is reported accurately and completely. | The response omits, misclassifies or overstates ratio unit. | Published table and calculation schedule. |
| Types of energy included is reported accurately and completely. | The response omits, misclassifies or overstates types of energy included. | Energy-type mapping. |
| Energy scope is reported accurately and completely. | The response omits, misclassifies or overstates energy scope. | GRI 302-1/302-2 scope reconciliation. |
| Separate scope ratios is reported accurately and completely. | The response omits, misclassifies or overstates separate scope ratios. | Calculation workbook. |
| Reporting boundary is reported accurately and completely. | The response omits, misclassifies or overstates reporting boundary. | Entity and facility mapping. |
| Reporting period is reported accurately and completely. | The response omits, misclassifies or overstates reporting period. | Reporting calendar and source extracts. |
| Methodology is reported accurately and completely. | The response omits, misclassifies or overstates methodology. | Method note and factor register. |
Vorzubereitendes Nachweispaket
Häufige Lücken in der Berichterstattung
Reporting energy intensity as a percentage rather than a dimensional ratio.
Combining within-organisation and outside-organisation energy without clear scope.
Using internal labels in place of the defined GRI terms.
Leaving a required preparation field unsupported by traceable evidence.
Treating GRI recommendations as mandatory requirements or mandatory requirements as optional.
Publishing estimates, exclusions or partial scope without methods, assumptions and the applicable reason for omission.
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Ausprobieren
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Verweise auf das Rahmenwerk
Einschlägige GRI-Anforderungen und verwandte Offenlegungen
Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.
GRI
GRI 302-3
innerhalb von GRI 302: Energy
Verwandtes & Entdecken
Energy consumption within the organization → KarteEnergy consumption outside of the organization → KarteReduction of energy consumption → KarteReductions in energy requirements of products and services → Karte
Alle Offenlegungen durchsuchen →
Mehr in GRI 302 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →
Tiefer einsteigen · GRI 302-3
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