Zum Kern der Offenlegung springen
RK
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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 302-4
Reduction of energy consumption
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 302-4 · 2016
Zuletzt geprüft
2026-08-01
LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt
Für diese Offenlegung
Kern der Offenlegung
Disclosure 302-4 requires an organization to report the amount of reduction in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
The disclosure states the types of energy included — fuel, electricity, heating, cooling, steam, or all of these — the base year or baseline used and the rationale for selecting it, and the standards, methodologies, assumptions and calculation tools applied.
A reduction in total energy consumption does not automatically qualify. The organization must demonstrate a direct link between the reported reduction and an identified conservation or efficiency initiative. Reductions resulting from reduced production capacity or outsourcing must be excluded.
State whether each reduction was estimated, modelled or calculated using direct measurements. Where estimates or modelling were used, disclose the methods. Adjust or normalize the calculation for relevant changes in production, operating hours, occupancy, weather, product mix and organizational scope.
Reductions for different energy types can be presented separately or combined after conversion to a common joule-based unit. Prevent overlap and double counting between initiatives.
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 |
|---|---|---|---|
| Conservation or efficiency initiative | Initiative directly responsible for the reduction. | Project plan, commissioning and technical records. | Engineering / Operations |
| Eligible energy reduction | Reduction directly attributable to the initiative, in GJ or TJ. | Calculation workbook, meters and invoices. | Energy Management |
| Types of energy | Fuel, electricity, heating, cooling and/or steam. | Energy-flow and project mapping. | Energy Management |
| Base year or baseline | Comparison basis used in the calculation. | Historical consumption or baseline model. | Energy / Data Analytics |
| Rationale | Why the selected base year or baseline is appropriate. | Methodology note and approval. | Sustainability Reporting |
| Measurement basis | Direct measurement, estimation or modelling. | Meter records or calculation methodology. | Engineering / Energy |
| Estimation or modelling method | Formula, variables, assumptions and calculation tools. | Engineering model and working papers. | Engineering / Data Analytics |
| Normalization | Production, weather, occupancy, operating hours and other adjustments. | Operational and external datasets. | Operations / Data Analytics |
| Capacity and outsourcing exclusion | Confirmation that reduced capacity and outsourcing effects were removed. | Production, scope and outsourcing reconciliation. | Operations / Finance |
| Units and conversion | Source unit, final GJ/TJ amount and conversion-factor source. | Conversion-factor register. | Energy / Sustainability |
| Overlap control | Treatment of interactions and double counting between initiatives. | Initiative reconciliation. | Energy Management |
| Reporting scope and period | Entities, sites, initiatives and period covered. | Scope mapping and reporting calendar. | Sustainability Reporting |
＋ Teilelemente von GRI 302-4 anzeigen (LRA-Arbeitscheckliste)
Initiative directly responsible for the reduction.
Reduction directly attributable to the initiative, in GJ or TJ.
Fuel, electricity, heating, cooling and/or steam.
Comparison basis used in the calculation.
Why the selected base year or baseline is appropriate.
Direct measurement, estimation or modelling.
Formula, variables, assumptions and calculation tools.
Production, weather, occupancy, operating hours and other adjustments.
Confirmation that reduced capacity and outsourcing effects were removed.
Source unit, final GJ/TJ amount and conversion-factor source.
Treatment of interactions and double counting between initiatives.
Entities, sites, initiatives and period covered.
So bereiten Sie es vor
Disclosure 302-4 requires an organization to report the amount of reduction in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
Collect and reconcile the records for: Conservation or efficiency initiative; Eligible energy reduction; Types of energy; Base year or baseline; Rationale; Measurement basis; Estimation or modelling method; Normalization; Capacity and outsourcing exclusion; Units and conversion; Overlap control; Reporting scope and period.
Apply Disclosure 302-4 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 302-4: Conservation or efficiency initiative; Eligible energy reduction; Types of energy; Base year or baseline; Rationale; Measurement basis; Estimation or modelling method; Normalization; Capacity and outsourcing exclusion; Units and conversion; Overlap control; Reporting scope and period. 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 302-4: Conservation or efficiency initiative; Eligible energy reduction; Types of energy; Base year or baseline; Rationale; Measurement basis; Estimation or modelling method; Normalization; Capacity and outsourcing exclusion; Units and conversion; Overlap control; Reporting scope and period. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Offenlegung entwerfen
Notizen, die aus Daten eine Offenlegung machen
LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.
Methodenhinweis
Reductions for different energy types can be presented separately or combined after conversion to a common joule-based unit. Prevent overlap and double counting between initiatives.
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 |
|---|---|---|
| Conservation or efficiency initiative is reported accurately and completely. | The response omits, misclassifies or overstates conservation or efficiency initiative. | Project plan, commissioning and technical records. |
| Eligible energy reduction is reported accurately and completely. | The response omits, misclassifies or overstates eligible energy reduction. | Calculation workbook, meters and invoices. |
| Types of energy is reported accurately and completely. | The response omits, misclassifies or overstates types of energy. | Energy-flow and project mapping. |
| Base year or baseline is reported accurately and completely. | The response omits, misclassifies or overstates base year or baseline. | Historical consumption or baseline model. |
| Rationale is reported accurately and completely. | The response omits, misclassifies or overstates rationale. | Methodology note and approval. |
| Measurement basis is reported accurately and completely. | The response omits, misclassifies or overstates measurement basis. | Meter records or calculation methodology. |
| Estimation or modelling method is reported accurately and completely. | The response omits, misclassifies or overstates estimation or modelling method. | Engineering model and working papers. |
| Normalization is reported accurately and completely. | The response omits, misclassifies or overstates normalization. | Operational and external datasets. |
| Capacity and outsourcing exclusion is reported accurately and completely. | The response omits, misclassifies or overstates capacity and outsourcing exclusion. | Production, scope and outsourcing reconciliation. |
| Units and conversion is reported accurately and completely. | The response omits, misclassifies or overstates units and conversion. | Conversion-factor register. |
| Overlap control is reported accurately and completely. | The response omits, misclassifies or overstates overlap control. | Initiative reconciliation. |
| Reporting scope and period is reported accurately and completely. | The response omits, misclassifies or overstates reporting scope and period. | Scope mapping and reporting calendar. |
Vorzubereitendes Nachweispaket
Häufige Lücken in der Berichterstattung
Reporting lower activity, reduced capacity or outsourcing as an efficiency reduction.
Reporting a reduction without a direct link to a conservation or efficiency initiative.
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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Welche Fehler sollte ich vermeiden?
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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 302-4
innerhalb von GRI 302: Energy
Verwandtes & Entdecken
Energy consumption within the organization → KarteEnergy consumption outside of the organization → KarteEnergy intensity → 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 302-4
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272 von Praktikern erstellte Disclosure-Karten
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