Disclosure focus
This disclosure asks an organisation to explain how much energy it uses outside its own operations, rather than only within sites it directly controls. In practice, that means looking at energy consumption linked to activities in the value chain or other external arrangements that are relevant to the organisation’s reporting boundary, and describing the amounts in a way that is clear and comparable.
The practical focus is on coverage and completeness: whether the organisation has considered all relevant external energy use, not just a few flagship locations or the easiest-to-measure cases. A useful report should make clear what is included, what is left out, and how the organisation has identified and measured the energy use it reports.
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 302-2 sub-elements (LRA working checklist)
Set out what energy use occurs beyond the organisation’s own operations.
State where the conversion factors came from.
Name the standards, methods, assumptions, and/or calculation tools used.
How to prepare it
1Set the reporting boundary first: decide which energy use beyond your own sites and operations will be included, and make that scope clear before you start collecting data.
2Agree the definition of what will count in the figure or narrative, so the team uses the same interpretation when identifying relevant off-site energy use.
3Gather the supporting records for the selected scope, including the underlying source data and any working papers used to build the disclosure.
4Compile the reported figure or written explanation from the evidence, using the same approach consistently across the period covered.
5Record any exclusions, changes in approach, or judgement calls, and explain why they were made so the disclosure can be understood in context.
6Check the final draft against the official source material to confirm the scope, calculation approach, and conversion-factor source are all reflected accurately.
Request the data
Request off-site energy use data and calculation notes
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What energy use linked to our activities happened away from our own sites, and what method and factor sources were used to turn it into the reported figure?
Use your organisation’s own terms first — for example, the labels used by fleet, logistics, travel, facilities, or service teams — then map those terms to the reporting disclosure. Keep the ask in the language people already use internally, and check the source material before sign-off.
Weak request
Please provide the GRI 302-2 evidence for energy consumption outside the organisation, including methodologies and conversion factor sources.
Why it fails: It uses framework language that many operational teams will not recognise, and it does not tell the owner which internal records, labels, systems, or time period to pull from. That makes it harder to answer quickly and increases the chance of an incomplete return.
Better request
Please send the off-site energy use figures for [reporting period] from your usual records for [business area/activity], plus the method, assumptions, calculation tool, and factor source used. If you have separate files for travel, fleet, logistics, or other off-site activity, include those and note any estimates or exclusions.
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 turn the underlying activity data into the reported energy figures, including the calculation approach, any assumptions applied, and the source of the conversion factors.
Context note
Explain what the reported external energy total represents in practical terms, for example which off-site activities or services it covers and how it should be read alongside the rest of the energy picture.
Fluctuation statement
If the figure moved materially, describe the operational or data-related reasons for the change, such as a shift in outsourced activity, a change in calculation method, or an updated factor set.
Content index entry
GRI 302-2 Energy consumption outside of the organization — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 302-2 — 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.
Free · Community members
Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
The information is presented without a date or as-at point.The scope or boundary of the statement is left undefined.Key terms are used inconsistently across the report.Material changes since the previous period are not disclosed.Assertions are made without supporting detail or a source record.Boilerplate is used that does not actually answer what is asked.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
The request goes to the sustainability team by default, even though the usage data sits with fleet, facilities, logistics, or another operational owner.
Framework language only
People ask for the data using disclosure terms instead of the business’s own labels, so the person holding the records cannot tell what to pull.
Scope left vague
No one states which off-site energy uses are in scope, so different teams collect different sets of activity and the final file is not comparable.
Period basis not fixed
The team mixes calendar-year and financial-year records, so the numbers do not line up to one reporting period.
Counting basis mixed
One source is captured as a spend-based estimate while another is recorded from measured activity, and the two are merged without a clear basis check.
Source labels stripped out
The original file names, system tags, or worksheet labels are removed during consolidation, making it hard to trace each figure back to its origin.
Separate groups merged
Data for different off-site energy uses are rolled together even though they should stay apart for review and later disclosure drafting.
Evidence trail missing
The team keeps the numbers but not the supporting notes, assumptions, or sign-off record, so no one can show how the dataset was built.
Where judgement is often needed
Acquisitions and disposals during the year
Set a clear cut-off for bought-in or sold-off operations, then explain whether you included only the period you controlled them and how any partial-year figures were built.
Different country definitions for the same energy use
Where local reporting labels or billing categories differ, map them to one internal rule set and disclose the mapping so readers can see how like-for-like totals were built.
People or sites on the boundary of scope
Decide in advance how to treat shared offices, contractor locations, leased premises, or other borderline cases, and state the inclusion rule you used for each type.
Choosing the time basis for the figures
If your data comes from billing periods, calendar months, or another timing basis, explain the basis used and how you aligned mixed-period records into one reporting view.
Measured data versus estimated data
Use direct readings where available and estimates where not, then disclose the estimation approach, the main assumptions, and which parts of the total were not directly measured.
Conversion factors and calculation tools
State which conversion factors, spreadsheets, systems, or other tools were used, and explain any changes from prior periods so users can understand comparability.
Rounding and small differences in totals
Apply one rounding rule consistently, and note that displayed subtotals may not add exactly to the published total because of rounding.
Protecting sensitive location-level information
If site-level detail could reveal confidential or personal information, aggregate the data to a safer level and explain the level of grouping used.
Mixed sources for the same activity
When one activity is supported by invoices, meter reads, and estimates together, describe the hierarchy you used to combine them and how you avoided double counting.
Changes in the method from one period to the next
If you changed the way you collect, convert, or estimate the figures, say what changed, why it changed, and whether prior-period numbers were restated or left as reported.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — food processing
*Synthetic illustration only.* We estimated the electricity and fuel used by contractors and logistics partners while serving our operations, then added those amounts to show the energy linked to activity beyond our own sites. - The calculation used supplier activity data where available, with spend-based estimates for the remaining cases, and we applied a simple allocation approach for shared transport legs. - Conversion factors came from the latest UK government emissions and energy conversion tables, with any missing values taken from the relevant fuel supplier documentation.
This example shows how a company might describe energy use tied to activities outside its own premises, together with the methods and factor sources used to build the estimate.
Illustrative (synthetic) example — business services
*Synthetic illustration only.* We compiled the energy associated with outsourced data-centre hosting, leased vehicle use, and other contracted services that support our work but sit beyond our own premises. - We combined meter readings from service providers with modelled estimates for the gaps, using a location-based approach for electricity and direct fuel records for vehicles. - The conversion factors were taken from the national government conversion dataset and, where needed, from the service providers' technical schedules.
This example shows a different type of reporter explaining energy linked to external operations, plus the calculation approach and where the conversion factors came from.
Company reports
How companies report GRI 302-2
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Companhia Energética de Minas Gerais - CEMIG
Electric Utilities / IPP / Energy Traders · Brazil · 2024
Companhia Energética de Minas Gerais (CEMIG) provides data on energy consumption within and outside the organisation, including fuel and electricity consumption figures on pages 116-117. The report also includes information on system reliability, such as average system outage duration, referenced on page 157. However, details on thermoelectric plants are noted as not applicable, and the percentage of transmission and distribution by regulatory system is mentioned but not fully detailed, as indicated on page 155.
SQM / Sociedad Química y Minera de Chile
Mining — Rare Minerals / Precious Metals / Gems · Chile · 2024
SQM's Sustainability Report 2024 provides detailed energy consumption data, including types of energy used and associated metrics, as shown on page 337. The report also presents greenhouse gas emissions from various stationary and transportation sources, with specific figures for natural gas and diesel combustion across multiple sites (pp. 330-331), and energy intensity metrics for diesel use per production and sales units (p. 339). However, the report does not clearly specify the full scope or boundaries of the energy data disclosed, and some narrative elements related to international standards and indicator frameworks are mentioned but not fully detailed (pp. 41, 287).
Abertis
Ground Transportation — Highways and Railtracks · Spain · 2024
Abertis' 2024 Annual Report provides specific data on energy consumption, reporting a 0.6% fuel consumption from renewable sources such as biomass, with quantities detailed as 11,247, 28,755, and 36,868 MWh on page 115. The report also references governance standards and disclosure requirements related to EU legislation on page 214. However, the report does not clearly present comprehensive data on taxonomy alignment or environmental sustainability classifications, as indicated by the 0.0% figures and unclear references on pages 139 and 141.
✓ LRA AI Assistant · Human-in-the-loop
Ask Study Studio AI assistant about this disclosure
Get a practical answer for your reporting context. Your first answer is free — create a free account to continue the conversation.
TryHow do I prepare GRI 302-2?What data do I need to collect?Where can I see a real-report example?What mistakes should I avoid?
1 free answer
Check your understanding
Scenarios to work through
A logistics team has fuel data for subcontracted deliveries and wants to include the diesel used by those vehicles in the reporting period. The team also has electricity used by a third-party warehouse that stores the organisation’s goods.
QShould these amounts be brought into the disclosure, and what supporting details need to sit alongside them?
Reveal model answer →Hide answer ↑Yes, if the energy use happens beyond the organisation’s own sites but is part of the activity being reported, it belongs in the disclosure. Alongside the figures, explain the approach used to build the estimate or calculation, and identify where the conversion factors came from.
Why this matters · Include off-site energy use that is relevant to the reporting boundary, and pair the numbers with the method and factor source used to derive them.
A preparer has two ways to estimate courier fuel use: one based on mileage and vehicle type, and another based on supplier invoices for a sample of routes. The team chooses the mileage method because it covers all routes, but the sample invoice method gives slightly different results.
QWhat should be documented so a reviewer can understand how the figure was produced?
Reveal model answer →Hide answer ↑Record the calculation approach chosen, the assumptions behind it, and any tool or model used to turn activity data into energy use. If more than one approach was considered, keep the rationale for the selected one clear, and state the source of the conversion factors applied.
Why this matters · The disclosure is not just a number; it needs enough method detail for someone else to follow the calculation path.
An energy analyst uses a spreadsheet with built-in conversion factors copied from a public database last updated two years ago. The analyst can see the numbers work, but the file does not note where the factors came from.
QIs the disclosure complete enough for sign-off?
Reveal model answer →Hide answer ↑No. The figure may be usable, but the supporting information is incomplete because the origin of the conversion factors is not identified. The preparer should add the source of those factors and keep the calculation method and assumptions documented as well.
Why this matters · A valid estimate still needs traceable factor sources, not just a working spreadsheet.
A company reports fuel used by leased delivery vans operated by a contractor, but excludes electricity used by a data-processing service provider because the provider bills it as part of a service fee. The team is unsure whether to mention the calculation basis for the included fuel only.
QWhat should be covered in the narrative supporting the disclosure?
Reveal model answer →Hide answer ↑The narrative should cover the off-site energy use that is included, and it should also explain the standards, assumptions, and calculation tools used for that figure. If conversion factors were applied, their source should be stated too; the fact that another off-site energy item was excluded does not remove the need to explain the basis for what is included.
Why this matters · For this disclosure, the explanation must travel with the number: what was counted, how it was estimated, and where the factors came from.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
For GRI 302-2 Energy, what data do I need to gather before I start drafting the disclosure?+−
The page says to prepare three datapoints: external energy use, the calculation basis, and the source of the conversion factor. Use those as your starting checklist before you write the disclosure.
How do I use the step-by-step 'how to prepare' section for GRI 302-2 Energy?+−
Use it as a working guide to move from data collection to a draft disclosure, rather than as a finished answer. It is there to help you organise the information, check what is missing, and build the disclosure in a sensible order.
What should I include in the evidence pack for GRI 302-2 Energy if I want to be assurance-ready?+−
The page includes an evidence pack with five items to support assurance readiness. Use that pack to keep the source records, calculations and supporting material together so a reviewer can trace the numbers back to evidence.
What are the four assurance claims I need to verify for GRI 302-2 Energy?+−
The page says there are four assurance claims to check, each with a claim, risk and evidence angle. Use them to test whether the disclosure is supported, consistent and ready for review before you finalise it.
What are the common reporting gaps or mistakes on the GRI 302-2 Energy page, and how do I avoid them?+−
The page lists common gaps and mistakes to watch for, so it is useful as a pre-submission check. Review those points against your draft to catch missing data, weak calculations or unclear explanations before sign-off.
How can I use the workbook download for GRI 302-2 Energy in practice?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the preparation steps, capture the required datapoints and keep the evidence trail in one place.
What is the printable Library Card for GRI 302-2 Energy useful for?+−
The page offers a printable Library Card in PDF format alongside the workbook. It is a practical companion for keeping the disclosure guidance, preparation points and assurance checks easy to hand.
How do I turn the GRI 302-2 Energy page into a draft disclosure?+−
The page includes draft-output support with visualisation ideas, narrative starters and a GRI content-index line. Use those to shape the wording and presentation once your data and evidence are in place.
What does the synthetic illustrative example on GRI 302-2 Energy help me check?+−
The page includes synthetic illustrative example disclosures, including a quantitative table. Use them as a model for structure and consistency, but treat them as examples only and make sure your own figures and totals are internally consistent.
Can I reuse my GRI 302-2 Energy data for ESRS E1 (Climate Change)?+−
The page notes ESRS E1 (Climate Change) as the closest correspondence, so the data may be reusable across reporting work. It does not say the requirements are identical, so you should still check the other framework separately.
Who should own the GRI 302-2 Energy disclosure process in my organisation?+−
The page is written for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership can sit with whichever role is coordinating the data and evidence. The key is to assign someone to manage the preparation, checks and final draft.
More questions this page can help with
GRI 302-2 Energy checklist: what should I collect before drafting the disclosure?GRI 302-2 Energy workbook: how do I use the .xlsx download to prepare the disclosure?GRI 302-2 Energy evidence pack: what documents should I keep for assurance?GRI 302-2 Energy assurance claims: how do I test the disclosure before sign-off?GRI 302-2 Energy common mistakes: what should I check before publishing?GRI 302-2 Energy draft wording: how do I turn the page into a narrative?GRI 302-2 Energy content index line: how do I draft the index entry?GRI 302-2 Energy synthetic example: how should I use the example table without copying it?GRI 302-2 Energy calculation basis: what does the page want me to document?GRI 302-2 Energy conversion factor source: what should I record and keep as evidence?GRI 302-2 Energy external energy use: how do I define the data owner and source records?GRI 302-2 Energy and ESRS E1: can I reuse the same energy data across both disclosures?
Free · LRA Community
Get your GRI 302-2 tools — free
Your preparation tools are free for LRA Community members and students. Register once (it's free) and your download starts right away — plus the Disclosure Library, templates and the LRA AI-assistant.
✓
You're in — your download is starting
Your file is downloading now. Your Community Cabinet — with the Disclosure Library, templates and the LRA AI-assistant — is ready too.
Open your Cabinet →