Disclosure focus
This disclosure asks an organisation to report how much energy it uses within its own operations over the reporting period. The practical point is to capture the organisation’s total energy use, not just a few headline sites or the most visible activities, so the picture reflects the business as a whole.
In practice, the focus is on coverage and consistency: the organisation should think about all relevant parts of its operations and make clear what is included in the total. The aim is to show the scale and pattern of energy use inside the organisation, rather than to describe energy strategy or external impacts in general.
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 302-1 sub-elements (LRA working checklist)
List the non-renewable fuel types used.
List the renewable fuel types used.
State where the conversion factors came from.
Set out the standards, methods, assumptions, and/or calculation tools used.
Report total cooling used.
Report total cooling sold.
Report total electricity used.
Report total electricity sold.
Report total energy used within the organisation.
Report total non-renewable fuel used within the organisation.
Report total renewable fuel used within the organisation.
Report total heating used.
Report total heating sold.
Report total steam used.
Report total steam sold.
How to prepare it
1Set the reporting boundary first. Decide which operations, sites, and activities sit inside the organisation for this disclosure, then keep that boundary consistent when you gather all fuel and energy figures.
2Define what you will count in each line item. Separate non-renewable and renewable fuel, and distinguish electricity, heating, cooling, steam, and any energy sold so each figure maps to the right data point.
3Collect source records for every required figure. Use meter reads, invoices, supplier statements, and internal logs to support the totals for fuel consumed, energy consumed, and energy sold, and keep the underlying evidence together.
4Compile the disclosure outputs in the required form. Provide the total amounts for each energy stream, name the fuel types used in both non-renewable and renewable categories, and include the overall energy total for the organisation.
5Record the method behind the numbers. Note the standards, assumptions, calculation tools, and any conversion factors used, and explain where those factors came from so the figures can be traced and checked.
6Explain any exclusions or changes, then compare everything with the official source before finalising. Make sure the boundary, labels, totals, and method notes are internally consistent and that nothing required by the source has been left out.
Request the data
Request site energy and fuel data from Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What energy and fuel were used, and any energy sold, across our sites for the reporting period?
Use your own site, utilities, plant and meter names first, then map them to the reporting fields. Keep the ask in the language your operations team already uses, and only translate into the reporting categories at the end.
Weak request
Please provide the GRI 302-1 energy consumption data, including all required categories and methodology details.
Why it fails: It uses framework language instead of the way operations usually describe the data, so the owner has to translate the ask before they can respond. It also does not tell them which sites, systems, units, or method notes to include, so the return is likely to be incomplete or inconsistent.
Better request
Please send the site energy and fuel figures for [period] for [sites in scope], using your normal utility, meter and plant records. Include the fuel names you use internally, electricity, heating, cooling and steam used, anything sent out or sold, the units, the source record for each line, and any conversion factors or calculation notes.
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
State the basis used to compile the figures, including the definitions applied, any assumptions made, and the calculation tools or methods used to convert source data into the reported energy totals.
Context note
Explain what the numbers represent in business terms, such as where energy is used in the organisation, which sources dominate the mix, and how the balance between energy used internally and energy sold affects the overall picture.
Fluctuation statement
If any figure moved materially, describe the operational or sourcing reasons behind the change, such as shifts in fuel mix, changes in production or site activity, or updates to the way the data were calculated.
Content index entry
GRI 302-1 Energy consumption within the organization — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 302-1 — 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 data owner
People ask the sustainability team first, instead of the facilities, utilities, fleet, or finance contact who actually holds the meter, invoice, or fuel records.
Framework language too early
The request goes out using disclosure labels rather than the business names for sites, meters, fuels, or utility accounts, so the right records are not found.
Scope not pinned down
The team starts collecting figures before agreeing which buildings, vehicles, contracts, or other operations sit inside the reporting boundary.
Wrong reporting period
Some teams pull calendar-year data while others use a different cut-off, so the numbers do not line up to one consistent time basis.
Mixed counting basis
Energy bought, energy generated, and energy sold are combined without separating gross and net figures, which makes the totals unusable.
Source labels lost
During consolidation, the original invoice, meter, or supplier labels are stripped away, so no one can trace each figure back to its source.
Renewable and non-renewable mixed together
Fuel records from different supply types are merged into one file, so the team cannot split the renewable and non-renewable amounts cleanly.
Evidence trail missing
The spreadsheet is saved without the supporting files, calculation notes, or sign-off record, leaving no clear audit trail for review.
Where judgement is often needed
Set the cut-off for newly bought or sold sites
State which reporting period captures energy from sites added or removed during the year, and explain the rule you used so the totals can be read on the same basis.
Choose one local label for the same fuel
Where countries or business units use different names or units for the same fuel, map them to one internal description and explain the conversion or grouping used in the note on methods.
Decide how to handle borderline operations
If a site, team, or asset sits partly inside and partly outside your reporting perimeter, explain the inclusion rule you applied and why that treatment was chosen.
Fix the timing basis for the figures
Make clear whether you used invoices, meter reads, or another timing basis, and disclose any lag, accrual, or estimate approach used to cover missing periods.
Separate measured data from estimates
If some consumption came from direct readings and some from calculated or estimated values, identify which parts were estimated and describe the method used to fill the gaps.
Explain how you treated shared utilities
For electricity, heat, cooling, or steam that is shared across tenants, plants, or service lines, disclose the allocation rule used and the source data behind it.
Show how self-generated and sold energy were handled
If your organisation both uses and sells energy, explain how you avoided double counting between internal use and sales for each energy stream.
State the rounding rule for totals
If figures are rounded, say the rounding level used and make sure the component lines still reconcile sensibly to the overall total.
Protect sensitive site-level data
When detailed readings could identify a small site or business unit, aggregate the figures before disclosure and explain the level at which the data has been grouped.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Food manufacturing
Synthetic illustration only: we show energy use and sales separately, then explain the method used to compile the figures. Our reporting covers fuels by source, purchased energy by type, energy sold onward, and the calculation approach used for the period.
This example is purely illustrative and uses internally consistent synthetic figures for a manufacturing reporter.
Illustrative (synthetic) example — Logistics and warehousing
Synthetic illustration only: we present the same energy picture for a different type of reporter, with fuels split by source and all purchased and sold energy shown separately. We also note the calculation basis, assumptions, and tools used to prepare the figures.
This example is purely illustrative and uses internally consistent synthetic figures for a logistics reporter.
Company reports
How companies report GRI 302-1
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
SCG Packaging Public Company Limited
Containers and Packaging · Thailand · 2025
SCG Packaging Public Company Limited’s Sustainability Report 2025 provides numeric data on fuel consumption from both renewable and non-renewable sources on page 85, including thermal energy consumption. The report also includes figures related to sold products and their use on page 101, and energy consumption within the organisation is detailed on page 103. However, narrative explanations on greenhouse gas types are only partially covered on page 84, and several numeric values related to emissions and other categories are not found in the report.
Grupo Cibest S.A.
Banks / Diverse Financials / Insurance · Colombia · 2025
Grupo Cibest S.A.'s 2025 Management Report provides numeric data on fuel consumption for vehicle operations under Scope 1 emissions on page 42 and reports Scope 2 emissions in tCO2e with a market-based calculation approach on page 295. The report also includes a narrative on changes in emissions recalculations and references emission factor sources and global warming potential rates on page 295. However, the report lacks clear narrative explanations of methodology and several specific numeric values related to other emission categories are not found.
Tanla Platforms Limited
Software and Services · India · 2025
Tanla Platforms Limited’s Integrated Report FY25 provides numeric data on total electricity consumption from renewable sources, reported as 3.46 and 2.59 Giga Joules on page 221, and energy consumption within and outside the organisation, noted as 97,243 on page 377. The report also includes a percentage breakdown of products or services accounting for 90% of turnover on page 194. However, there is no narrative explanation or detailed numeric data for several specific subcategories, such as certain numeric values (c-i to c-iv) and narrative items (g), which are not found in the report.
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Check your understanding
Scenarios to work through
A facilities team has monthly meter reads for grid power, gas and district heat across three sites. The draft note shows the site totals, but it does not yet separate bought-in energy from any energy the group later resells to tenants.
QShould you treat the bought-in amounts and any onward sales as separate figures, and make sure the final total is built from the right in-scope pieces?
Reveal model answer →Hide answer ↑Yes. For this disclosure, the preparer should first capture the organisation’s own use of each energy type, then separately show any energy that was sold on. The overall figure should be the sum of the in-scope consumption lines, with sales kept as distinct data points rather than netted off unless the organisation’s method clearly supports that treatment and is explained in the methodology note.
Why this matters · Keep consumption and sales as separate lines, then explain clearly how the total was assembled.
A manufacturing site burns diesel in backup generators and also uses a small amount of biodiesel blend in forklifts. The draft only lists “fuel” as one line item and does not say which part is from non-renewable sources and which part is from renewable sources.
QDo you need to split the fuel information by source type and name the fuel types used in each bucket?
Reveal model answer →Hide answer ↑Yes. The preparer should report the amount used from non-renewable sources and the amount used from renewable sources as separate figures, and name the fuel types that sit in each group. A single combined fuel line would hide the source split that this disclosure is asking for.
Why this matters · Separate fuel use by source, and name the fuels in each source group.
An office portfolio buys electricity from the grid, district heating from a landlord, and chilled water from a campus utility. The draft includes electricity only, because the team assumed the other utilities were “services” rather than energy.
QShould heating, cooling and steam bought for use in the organisation be included alongside electricity in the consumption total?
Reveal model answer →Hide answer ↑Yes. The preparer should include all in-scope energy forms used by the organisation, not just electricity. If the business uses purchased heating, cooling or steam, those amounts belong in the relevant lines and feed into the overall total.
Why this matters · Do not stop at electricity; include every energy form the organisation uses.
A group has a spreadsheet that converts gas, fuel oil and electricity into a common energy unit using supplier data, a national conversion table and an internal assumption for one missing meter period. The draft note says only “calculated from utility bills”.
QDo you need to explain the method, assumptions, tools and the source of the conversion factors, even if the numbers are already in the table?
Reveal model answer →Hide answer ↑Yes. The preparer should describe the calculation approach in enough detail for a reader to understand how the figures were produced, including any assumptions, tools or methodologies used and where the conversion factors came from. If a period was estimated, that should be made clear in the method note rather than left implicit.
Why this matters · Show how the figures were built, not just the final numbers.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
What data do I need to prepare for GRI 302-1 Energy on this page?+−
The page lists the datapoints to gather: non-renewable and renewable fuel use and types, electricity, heating, cooling and steam used and sold, total energy use, plus the calculation method and conversion factor source. Use that list as your starting checklist before drafting the disclosure.
How do I set the scope for GRI 302-1 Energy before I start collecting data?+−
Use the page’s step-by-step preparation section to define what energy flows you will include and make sure the same scope is used consistently across the datapoints. The page is designed to help you turn that scope into a draft disclosure, so align the data owner, method and evidence pack early.
Who should own the GRI 302-1 Energy data collection in practice?+−
The page is written for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person who can source the energy data and explain the method. The workbook and evidence pack are there to help that owner prepare an assurance-ready draft.
What evidence should I keep for GRI 302-1 Energy assurance?+−
The page includes an evidence pack with five items and six assurance claims to verify, each with a claim, risk and evidence angle. Use those materials to build a file that shows where the numbers came from, how they were calculated, and what supports the final draft.
What are the common mistakes people make when reporting GRI 302-1 Energy?+−
The page has a section on common reporting gaps and mistakes, so it is meant to help you spot issues before submission. In practice, use it as a pre-check against your draft, your calculations and the evidence pack.
How do I use the Prep & Assurance workbook for GRI 302-1 Energy?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf. Use the workbook to organise the datapoints, method and evidence so you can move from raw data to a draft more quickly.
Can I use the synthetic example on the GRI 302-1 Energy page as a template for my own disclosure?+−
Yes, the page includes synthetic illustrative example disclosures, including a quantitative table, to show how a draft can be structured. Treat it as a worked example only and make sure your own figures, totals and categories are internally consistent.
How do I turn my GRI 302-1 Energy data into a draft disclosure?+−
The page has a draft-output section with visualisation ideas, narrative starters and a GRI content-index line. Use those to convert your prepared data into a short narrative and a clear index entry that matches your evidence and calculations.
What should an assurance reviewer check first on a GRI 302-1 Energy draft?+−
Start with the six assurance claims on the page and the five-item evidence pack, because they are set up to test whether the draft is supported and traceable. Then check the calculation method, conversion factor source and the consistency of the totals.
How does the ESRS E1 correspondence help me with GRI 302-1 Energy?+−
The page says the closest ESRS correspondence is ESRS E1 (Climate Change), so you can use the same underlying energy data where relevant. That does not mean the requirements are identical, but it can reduce duplicate data collection.
More questions this page can help with
GRI 302-1 Energy checklist for non-renewable and renewable fuel use dataGRI 302-1 Energy how to collect electricity used, heating used, cooling used and steam usedGRI 302-1 Energy how to capture electricity sold, heating sold, cooling sold and steam soldGRI 302-1 Energy total energy use calculation method and conversion factor sourceGRI 302-1 Energy assurance evidence pack what to includeGRI 302-1 Energy common reporting gaps and mistakes to avoidGRI 302-1 Energy workbook download how to use the Prep & Assurance xlsxGRI 302-1 Energy printable Library Card pdf what is it forGRI 302-1 Energy synthetic example disclosure how to adapt it safelyGRI 302-1 Energy draft narrative starters and content index lineGRI 302-1 Energy from company reports examples where the topic is disclosedGRI 302-1 Energy ESRS E1 data reuse for climate reporting
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