Disclosure focus
This disclosure asks an organisation to explain how much energy it uses within its own operations and how much energy it produces for its own use. In practice, the report should make clear the scope of what is included, so readers can see whether the figures cover the whole organisation or only selected parts of it, and whether the energy is being bought in, generated on site, or both.
The practical focus is on completeness and comparability. An organisation should be able to show which sites, activities, or business units are included in the figures, and whether any parts of the organisation are left out. The aim is to give a reliable picture of energy use and self-generation across operations, rather than only highlighting a few flagship locations.
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
＋ Show GRI 103-2 sub-elements (LRA working checklist)
Review the official disclosure text and identify each sub-practice it contains.
Turn each sub-practice into a short working action in plain business language.
Keep one checklist item for each sub-practice, without adding or leaving out any requirement.
Make sure the wording is original and does not closely mirror the source text.
How to prepare it
1Set the reporting boundary first. Decide which parts of the business are included in the energy totals, and keep that boundary consistent across fuel, bought energy, self-produced energy, and any energy sold.
2Define what you will count in each line item. Separate fuel use from purchased electricity, heating, cooling, and steam; then split each total into renewable and non-renewable sources, and identify the activities linked to each renewable fuel use case.
3Gather the underlying records and convert them into the required energy units. Use source data that supports the totals for fuel consumed, purchased energy, self-generated renewable energy used internally, and self-generated energy sold.
4Record whether any contractual arrangements are being used for the purchased electricity, heating, cooling, or steam figures. Keep a clear note of the basis used for each relevant total so the disclosure can show this consistently.
5Assemble the narrative and calculation notes alongside the figures. Include the methods, assumptions, tools, and source of those methods or tools, and make sure the renewable and non-renewable splits are traceable back to the underlying evidence.
6Check the draft against the official source before sign-off. Confirm that nothing has been omitted, that any exclusions or changes are explained, and that the final wording and numbers still match the source records and calculation approach.
Request the data
Request the energy and on-site generation data from Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What energy did the organisation use, generate on site, and sell during the reporting period, and how was each figure built up?
Use the organisation’s own labels first, then map them to the reporting categories. For example, ask for meter reads, utility bills, fuel logs, CHP or boiler output, and export records in the terms the site team, facilities team, or energy manager already uses. Check the official source before sign-off.
Weak request
Please provide the GRI 103-2 energy consumption and self-generation data, including all required breakdowns and methodology.
Why it fails: It uses framework language that many operational teams will not recognise, and it does not tell the owner which records, systems, or internal labels to pull. It also leaves out the practical split between use, generation, and sales, so the response is likely to be incomplete or hard to reconcile.
Better request
Please send the site energy pack for [reporting period]: fuel used, bought-in electricity and other purchased energy, on-site generation, and any energy exported or sold. Include the source files, the team’s own category names, the renewable/non-renewable split if you track it, and the method notes behind each figure.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Set out the measurement basis used for each energy figure, including the units, the source data, the calculation approach, any assumptions, and the tools or methods applied.
Context note
Explain what the reported energy figures represent in practice, including how much comes from owned generation, how much is bought in, how much is sold, and how the renewable and non-renewable split helps readers interpret the mix.
Fluctuation statement
If any energy figure changes materially, explain the operational or sourcing reasons behind the movement, such as changes in activity levels, generation output, purchases, sales, or the mix of renewable and non-renewable supply.
Content index entry
GRI 103-2 Energy consumption and self-generation within the organization — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 103-2 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
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.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
The request goes to the wrong team, so facilities, procurement, and finance each assume someone else is assembling the energy figures.
Framework language only
The data call is written in reporting jargon instead of the organisation’s own site, meter, and invoice terms, so local teams cannot tell what to pull.
Scope left vague
No one states which sites, meters, vehicles, or operations are in scope, so some records are included twice while others are missed.
Period mismatch
One team uses calendar-year bills while another uses a different cut-off date, so the numbers do not cover the same reporting window.
Mixed counting basis
Consumption from different sources is gathered on different bases and then added together without conversion, which makes the totals inconsistent.
Source labels lost
The original file names, meter IDs, and invoice references are stripped out during consolidation, so the team cannot trace each figure back to its source.
Populations merged
Purchased energy, on-site generation, and energy sold are blended into one spreadsheet, even though they need separate treatment for review.
Evidence details missing
The dataset arrives without the supporting notes on method, assumptions, and calculation tools, so reviewers cannot see how the figures were built.
No approval trail
The final numbers are circulated without a clear sign-off record, so nobody can show who checked the data before it moved into drafting.
Where judgement is often needed
Acquisitions and disposals during the year
Set a clear cut-off date for businesses added or removed in the period, explain whether figures are brought in from the transaction date or adjusted for the full year, and keep the same approach across fuel, bought energy, self-made energy, and energy sold.
Different local energy labels and source splits
Where country-level bills or supplier data use different fuel or grid categories, map them to one internal classification, describe the mapping rule, and note any places where local labels do not align neatly with your reporting split.
Sites or teams partly inside the reporting boundary
For shared buildings, joint ventures, leased assets, or mixed-use operations, state the inclusion rule used for the part you control or operate, and disclose any exclusions where the boundary is not fully under your management.
Choosing the time basis for the numbers
If meter reads, invoices, or operational logs cover different periods, pick one timing basis for the report, explain how you aligned gaps or overlaps, and say whether the same basis was used for all energy streams.
Measured data versus estimates
Use direct readings where available and a documented estimate where they are not, then explain the estimation method, the main inputs, and which parts of the total are based on estimates rather than readings.
Self-made energy used on site versus sold on
Separate energy you generate and use yourself from energy you generate and pass to others, and explain any cases where the same plant serves both internal use and external sale so the split is transparent.
Rounding and unit conversion
Choose one conversion and rounding approach for joules or watt-hours, apply it consistently across all lines, and disclose the rule if small differences appear between subtotals and the reported total.
Protecting privacy in small-site or team-level data
If a location is so small that publishing a detailed split could identify individuals or sensitive operations, aggregate the figures to a higher level, say what was combined, and explain the privacy or confidentiality reason.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Manufacturing
We set out our energy use by source and by activity, covering fuel burned on site, bought-in power and thermal energy, and any renewable electricity, heat, cooling or steam we make ourselves. We also show what we sell on, note where contractual certificates or similar instruments are used for purchased power, and explain the methods, assumptions and source data behind the figures.
Synthetic illustration only. The figures are internally consistent and are meant to show how a reporter could present energy inputs, self-generated output, sales, and the use of contractual instruments alongside the calculation basis.
Illustrative (synthetic) example — Food and beverage
We present our energy picture in the same way: fuels consumed in our operations, purchased energy by source, renewable energy we generate and use ourselves, and any energy we export. Where we rely on certificates or similar arrangements for bought-in electricity, we say so, and we describe the calculation approach, assumptions and data sources used.
Synthetic illustration only. The numbers are made up for training purposes and remain internally consistent, with each part not exceeding its row total and the renewable/non-renewable split summing to the stated totals.
How companies report GRI 103-2 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Abertis
Ground Transportation — Highways and Railtracks · Spain · 2024
Abertis reports self-generated non-fuel renewable energy values for 2022 to 2024, with figures of 759 MWh, 1,929 MWh, and 4,108 MWh respectively, as shown on page 115. The report also indicates zero fuel consumption from coal and other non-renewable sources for these years (p.115). However, other numeric values and narrative disclosures related to energy consumption, alternative fuels, and electricity contracts are either unclear or not found, with only partial context provided on pages 82, 142, 218, and 282 without clear, specific data.
Qisda Corporation
Technology Hardware and Equipment · Taiwan · 2024
Qisda Corporation’s 2024 ESG Report provides some context on renewable energy use, noting a 36.7% proportion of renewable energy consumption and an energy intensity figure of 41,179.74 kWh per million (p.103). The report also references total global energy consumption and renewable energy certificates in quantitative terms, though these are not clearly disclosed as specific datapoints (p.234, p.103). However, the report lacks clear numeric values or detailed narrative disclosures on other related metrics, and several key datapoints are either missing or only unclearly addressed, limiting the clarity of its sustainability reporting.
Indorama Ventures Public Company Limited
Chemicals · Thailand · 2024
Indorama Ventures Public Company Limited’s Sustainability Report 2024 provides numeric data on non-renewable energy consumption totaling approximately 120 million GJ and total direct electricity sold around 460,000 GJ, both reported on page 80. The report partially addresses energy optimisation efforts and renewable electricity use, noting 39.12% renewable electricity and a 3.78% reduction in total energy consumption on page 32, though it lacks a clear headline value or comprehensive narrative on these points. Several disclosures remain unclear or missing, including detailed narratives on indirect energy consumption, renewable energy consumption specifics, and methodology explanations.
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Scenarios to work through
A facilities team has meter data for gas used in boilers, diesel used by backup generators, and LPG used in a test lab. The reporting pack also shows which of those fuels are renewable and which are not, but the lab manager has not yet linked the renewable fuel to the specific activity where it was burned.
QHave you captured the fuel total in energy units and also tied each renewable fuel to the activity where it was used?
Reveal model answer →Hide answer ↑The fuel total should be presented in energy terms, and the renewable portion should be split out from the non-renewable portion. For any renewable fuel, the preparer also needs to identify the activity in which it was consumed, so the reader can see where that energy was used rather than only seeing a site-wide total.
Why this matters · Report fuel use as an energy total, then separate renewable from non-renewable and link renewable fuel to the activity that used it.
An office portfolio buys electricity from the grid, district heating for one site, and chilled water for another. The energy team has one combined total for all purchased energy, but the source file does not yet separate renewable and non-renewable supply or show the amount for each type.
QCan you publish only the combined purchased-energy figure, or do you need a source split and type-by-type amounts as well?
Reveal model answer →Hide answer ↑A single combined figure is not enough on its own. The purchased energy total should be shown in energy units, with the supply split between renewable and non-renewable sources, and the amounts for each energy type should be shown separately for those source categories.
Why this matters · Purchased energy needs both a total and a breakdown by source type and energy form.
A site runs a biomass CHP unit that produces electricity and heat for internal use, and any surplus electricity is exported. The draft disclosure includes the energy used on site, but it leaves out the amount generated internally and the amount sold onward.
QDo you need to include both the energy kept for internal use and the energy exported from self-generation?
Reveal model answer →Hide answer ↑Yes. The internal-use figure should cover the renewable energy generated by the organisation and used within it, while the exported figure should show the amount of self-generated electricity, heat, cooling, or steam that was sold. Those are separate data points and should not be merged.
Why this matters · Keep self-used generation separate from energy sold onward.
The reporting team has used a market-based electricity claim from a supplier contract to describe part of its purchased power. The calculation note mentions a spreadsheet and a conversion factor, but it does not explain the method, assumptions, or where the factor came from.
QIs it enough to state the result, or do you also need to explain the method and evidence behind it?
Reveal model answer →Hide answer ↑You need to explain the basis of the calculation as well as the result. That means setting out the standards or methods used, the assumptions made, the tools applied, and where any key source data or factors came from, so another person can follow how the figure was built.
Why this matters · Show the calculation trail, not just the final number.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
How do I use the GRI 103-2 Energy page to prepare the disclosure from scratch?+−
Start with the plain-language explainer and the step-by-step ‘how to prepare’ section, then work through the listed datapoints, methods and assumptions, and the draft-output section. The page is designed to help you turn source data into a first draft, not to replace your own reporting process.
What data do I need to collect for GRI 103-2 Energy before I start drafting?+−
The page lists the datapoints to prepare, including fuel used on site, purchased energy, self-generated renewable energy, energy sold, contractual energy claims, and methods and assumptions. Use that list as your collection checklist so you can see what is already available and what still needs to be requested.
How should I set the scope and boundaries for the energy data on this page?+−
Use the page’s step-by-step preparation guidance and the datapoint list to decide which energy streams are in scope for your organisation and which source splits you need to capture. The page also flags methods and assumptions, which is where you should record how scope decisions were made.
Who should own the GRI 103-2 Energy data collection and sign-off?+−
The page is set up for use by a sustainability or ESG manager, HR or data owner, and an assurance reviewer, so ownership should sit with the person who can gather the source data and explain the method. The evidence pack and assurance claims sections help you identify who needs to provide and confirm each item.
What should go into the evidence pack for GRI 103-2 Energy assurance?+−
The page includes an evidence pack with five items for assurance readiness, alongside six assurance claims to verify. Use those sections to assemble the source records, calculations, and supporting notes that show how the disclosure was built.
What are the common mistakes to avoid when reporting GRI 103-2 Energy?+−
The page has a section on common reporting gaps and mistakes, which is the best place to check for missing source splits, incomplete energy totals, or weak methods notes. Review that list before drafting so you can fix issues while the data owner is still available.
How do I use the synthetic example disclosure on the GRI 103-2 Energy page?+−
The synthetic illustrative example shows how the disclosure can look when the data are assembled, including a quantitative table. Treat it as a formatting and completeness guide only, and make sure any real figures in your draft come from your own evidence.
What should I put in the methods and assumptions section for GRI 103-2 Energy?+−
The page explicitly lists methods and assumptions as one of the datapoints to prepare, so this is where you explain how the energy figures were compiled and what judgments were used. Keep it aligned to the source data and the scope decisions you made in the preparation steps.
How can the GRI 103-2 Energy workbook help me build the disclosure?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise the data, evidence, and assurance checks. Use it alongside the printable Library Card to move from collection to a draft more efficiently.
What draft wording or content structure does the GRI 103-2 Energy page give me?+−
The draft-output section provides visualisation ideas, narrative starters, and a content-index line to help you shape the final write-up. It is meant to speed up drafting while keeping the content tied to the data you have prepared.
More questions this page can help with
GRI 103-2 Energy checklist for fuel used on site and purchased energy dataHow to split fuel source and purchased energy source data for GRI 103-2 EnergyHow to report self-generated renewable energy use and energy sold on the GRI 103-2 Energy pageWhat evidence do I need for contractual energy claims in GRI 103-2 Energy?GRI 103-2 Energy assurance claims and evidence pack explainedHow to use the GRI 103-2 Energy prep and assurance workbookWhat are the common gaps in GRI 103-2 Energy reporting?How to turn GRI 103-2 Energy data into a draft narrativeWhere can I find real company report examples for GRI 103-2 Energy?Does the GRI 103-2 Energy page give an ESRS or IFRS mapping?What should be included in methods and assumptions for GRI 103-2 Energy?How do I make a GRI 103-2 Energy disclosure assurance-ready?
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