ESRS E1: Climate Change·Disclosure Requirement E1-7
Energy consumption and mix
Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official European Commission source.
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ESRS E1: Climate Change
Disclosure Requirement E1-7 · 2026-5010-final
Last reviewed
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LRA educational guidance · Not issued or endorsed by European Commission
Disclosure focus
This disclosure asks an organisation to explain how much energy it uses and what that energy is made up of. In practice, the report should show the organisation’s energy use in a way that is clear enough to understand the main sources and the balance between different energy types, rather than just giving a headline total. The emphasis is on describing the organisation’s actual energy profile in a structured way.
The practical focus is usually on coverage across the organisation’s activities, not only a few flagship sites or best-performing locations. A useful report should make clear whether the figures cover all operations, selected entities, or specific sites, and should help readers see where the main energy demand sits and how the mix varies across the business.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official European Commission source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Total electricity use | Capture the full amount of electricity used in the reporting period, expressed in MWh, on the same basis used for the rest of the energy figures. | Utility invoices, meter exports, energy management system totals, and the period-end consolidation file. | Energy / Sustainability / Finance |
| Fossil electricity use | Capture the MWh of electricity use that comes from fossil-based sources for the reporting period, using the same boundary and period as the total energy figure. | Supplier mix statements, contractual energy records, and the energy roll-up used for reporting. | Energy / Sustainability / Procurement |
| Nuclear electricity use | Capture the MWh of electricity use linked to nuclear generation for the reporting period, on the same reporting boundary as the total energy figure. | Supplier disclosures, energy attribute records, and the reporting workbook used to classify electricity sources. | Energy / Sustainability / Procurement |
| Renewable electricity use | Capture the MWh of electricity use linked to renewable generation for the reporting period, using the same boundary and period as the total energy figure. | Renewable certificates, supplier mix reports, and the energy consolidation schedule. | Energy / Sustainability / Procurement |
| Coal generation share | Capture the portion of electricity use attributed to coal-based generation for the reporting period, using the same classification approach as the other source categories. | Fuel mix disclosure, supplier statements, and the source-category mapping used in the reporting file. | Energy / Sustainability / Procurement |
| Oil generation share | Capture the portion of electricity use attributed to oil-based generation for the reporting period, using the same classification approach as the other source categories. | Fuel mix disclosure, supplier statements, and the source-category mapping used in the reporting file. | Energy / Sustainability / Procurement |
| Gas generation share | Capture the portion of electricity use attributed to gas-based generation for the reporting period, using the same classification approach as the other source categories. | Fuel mix disclosure, supplier statements, and the source-category mapping used in the reporting file. | Energy / Sustainability / Procurement |
| Other fossil share | Capture the portion of electricity use attributed to fossil sources other than coal, oil and gas for the reporting period, using the same classification approach as the other source categories. | Supplier fuel mix note, classification rules, and the reporting workbook showing the residual fossil bucket. | Energy / Sustainability / Procurement |
| Renewable output | Capture the amount of energy produced from renewable sources during the reporting period, in the same unit and period as the rest of the production figures. | Plant generation logs, meter data, production reports, and the period consolidation file. | Operations / Energy / Sustainability |
| Non-renewable output | Capture the amount of energy produced from non-renewable sources during the reporting period, in the same unit and period as the renewable production figure. | Plant generation logs, meter data, production reports, and the source classification used in the reporting workbook. | Operations / Energy / Sustainability |
How to prepare it
Request the data
Request energy use and fuel mix data from Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What energy did we use in the reporting period, and how was that energy split across fuel and generation types?
Use your own site, utility and fuel names first, then map them to the reporting categories in the pack. Keep the ask in the language your team already uses for meters, invoices, generators, purchased power and on-site generation, rather than using framework terms in the request itself.
Weak request
Please provide the ESRS E1:E1-7 energy consumption and mix data, including total MWh and the split by fossil, nuclear and renewable, plus coal, oil, gas, other fossil, renewable production and non-renewable production.
Why it fails: This uses framework language that many operational teams will not recognise, so it is harder to action quickly. It also does not tell the owner which systems, sites, labels or assumptions to use, or what supporting records to return.
Better request
Please send the energy and fuel figures for [reporting period] for [sites/assets], using the labels your team already uses for meters, invoices, fuels and on-site generation. Include the total energy used, the split by fuel or generation type, the source extract or records, any conversion factors, and any gaps or estimates. Please adapt this to your organisation’s own terms and check the source material before sign-off.
Formal email template
Subject: Request for energy use and fuel mix data for [reporting period] Hi [name/team], We are preparing the sustainability reporting pack and need your help with the energy data for [reporting period]. Please share the figures and supporting records for [sites/assets/boundary] using the way your team already tracks energy, fuel and on-site generation. Please include: - total energy used for the period - the split by your internal energy categories, such as electricity, gas, diesel, other fuels and any on-site generation - any breakdown you hold for purchased energy versus energy produced on site - the source records behind the numbers, such as meter exports, invoices, system reports or generator logs - any conversion factors, assumptions or estimates used - notes on gaps, exclusions or unusual items If it is easier, please return the data in the attached table and add any comments needed for review. Please adapt this to your organisation’s own terms and check the source material before sign-off. Thanks, [preparer name]
Short Teams / Slack version
Hi [name] — could you send over the energy data for [reporting period] for [sites/assets]? Please use your team’s own labels for fuels, meters and on-site generation, and include the source file or system extract plus any assumptions. I’ve attached a simple table to fill in. Please adapt this to your organisation’s own terms and check the source material before sign-off. Thanks.
Industry examples
Manufacturing
Context. A plant team tracks grid electricity, gas boilers, diesel backup generators and rooftop solar across several sites.
Adapted request. Please share the energy figures for [reporting period] across [plant A / plant B / warehouse], using your normal site and utility labels. Include grid power, gas, diesel, rooftop solar output and any exported power, plus the meter reads, invoices and generator logs behind the numbers.
Example response. Prepared by: Energy manager; Boundary covered: Plant A, Plant B and warehouse; Source system(s): utility portal, meter exports, generator logbook; Total energy (MWh): 12,400; Fossil energy (MWh): 9,300; Renewable energy (MWh): 3,100; Coal: 0; Oil: 420; Gas: 8,880; Other fossil: 0; Renewable production: 2,700; Non-renewable production: 0; Notes: rooftop solar used on site and no export in period.
Retail
Context. A property and facilities team manages electricity for stores, gas for some sites and a small number of solar installations.
Adapted request. Please provide the store energy pack for [reporting period] using your usual property and utilities terms. Include electricity, gas and any solar generation by store group, together with the bill extracts, meter reports and any estimates used for missing reads.
Example response. Prepared by: Facilities analyst; Boundary covered: all trading stores and support offices; Source system(s): landlord statements, utility invoices, energy dashboard; Total energy (MWh): 5,860; Fossil energy (MWh): 2,940; Renewable energy (MWh): 2,920; Coal: 0; Oil: 0; Gas: 2,940; Other fossil: 0; Renewable production: 180; Non-renewable production: 0; Notes: solar output is self-used at three stores only.
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 classify each energy figure, including how the reporter has grouped sources into fossil, nuclear and renewable categories and how production figures are defined for the period covered.
Context note
Explain what the totals and splits show about the organisation’s energy profile, including the relative weight of fossil, nuclear and renewable energy and how production is distributed between renewable and non-renewable output.
Fluctuation statement
If any figure moves materially, describe the main operational or sourcing reasons behind the change and note whether it reflects a shift in the energy mix, production levels or both.
Content index entry
E1-7 Energy consumption and mix — [location / page] / [notes]Download Centre
Preparation tools & forms
Professional preparation tools for E1-7 — 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.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| We prepared the coverage figure using a cautious split between renewable and non-renewable supply where the source mix was not directly clear. | An assurer may test whether the split method is genuinely cautious, consistently applied, and not used to overstate the renewable share. | Method note showing the split logic; source data and assumptions; working papers showing how ambiguous cases were treated; review sign-off on the final allocation. |
| We kept any fuel used as an input to make other products separate from the energy totals we reported. | An assurer may probe whether excluded feedstock volumes were identified correctly and kept out of the energy totals without omission or double counting. | Process notes on what was treated as feedstock; inventory or production records; reconciliation between operational data and reported totals; evidence of review of exclusions. |
| Where we used a market-based view for the renewable share, we held contracts that clearly show what environmental attribute we bought. | An assurer may check whether the contractual evidence actually supports the market-based classification and whether the attribute claimed is specific and unambiguous. | Contracts, certificates or other purchase records; terms showing the environmental attribute transferred; supplier correspondence; internal checklist confirming the attribute matched the reported classification. |
| We presented renewable output and non-renewable output as separate figures in the same unit. | An assurer may test whether the two streams were separated correctly, converted on a consistent basis, and reconciled to source records. | Production logs; conversion calculations; reconciliation to meter or plant records; review evidence confirming the separate presentation. |
| We recorded how the renewable share was worked out, and we identified whether the approach followed a market-based or a location-based basis. | An assurer may probe whether the chosen basis was applied consistently and whether the underlying data support that basis. | Calculation methodology; basis selection memo; source data used for the calculation; evidence of management review and approval. |
| We built the total energy figure from operational records and then split it by source type for reporting. | An assurer may check whether the total is complete, whether the source split is accurate, and whether the reported unit and boundaries are consistent. | Energy ledger or consolidation workbook; utility and fuel records; boundary and scope notes; reconciliation to the final reported total; sign-off evidence. |
Evidence pack to prepare
Common reporting gaps
Common gaps
Mistakes to avoid when collecting the data
Where judgement is often needed
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
We report our purchased and self-generated energy for the year, split between low-carbon and fossil-based sources, and we also show how our own output is divided between renewable and non-renewable forms.
- Total energy used: 120,000 MWh, of which 78,000 MWh came from fossil-based sources, 12,000 MWh from nuclear, and 30,000 MWh from renewable sources.
- Fossil-based use is broken down as 18,000 MWh coal, 22,000 MWh oil, 30,000 MWh gas, and 8,000 MWh other fossil fuels; our own production was 14,000 MWh renewable and 6,000 MWh non-renewable.
Synthetic example for practitioner training only; figures are internally consistent and illustrative, not reported facts.
Our year-end energy picture separates total consumption from the main source types, and it also distinguishes the electricity and heat we produced ourselves by whether they were renewable or not.
- We used 84,000 MWh in total: 42,000 MWh fossil-based, 6,000 MWh nuclear, and 36,000 MWh renewable.
- The fossil-based portion comprises 10,000 MWh coal, 12,000 MWh oil, 15,000 MWh gas, and 5,000 MWh other fossil fuels; our own output was 9,000 MWh renewable and 3,000 MWh non-renewable.
Synthetic example for practitioner training only; figures are internally consistent and illustrative, not reported facts.
Company reports
How companies report E1-7 in practice
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
Ask the Study Studio AI Assistant about this disclosure
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Check your understanding
Scenarios to work through
A preparer has the year-end energy ledger for a manufacturing site. The ledger shows 12,400 MWh used in total, split between grid electricity, on-site gas boilers, and a small amount of purchased steam, but the team has not yet grouped the figures into fuel categories for the disclosure.
A group treasury team has bought electricity from a supplier that markets a “green” tariff. The contract file shows certificates, but the operations team is unsure whether the purchased power should be treated as renewable in the energy mix table or left in a separate note.
A utility subsidiary generates power for its own use and also exports some electricity to the grid. For the reporting year, it produced 8,000 MWh from solar panels and 2,000 MWh from gas turbines, while 1,500 MWh was used internally and the rest was sold externally.
A finance team is preparing the draft disclosure for a diversified group. One business unit uses coal and gas, another uses only purchased electricity, and a third has a small nuclear supply contract; the team is unsure whether to present only the dominant source or every source that appears in the records.
Framework references
Relevant ESRS requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
ESRS
E1-7
within ESRS E1: Climate Change
Related & explore
More in ESRS E1 → Browse full catalogue → Disclosure Library home → Search all disclosures →
FAQ
Questions this page answers
Use the page’s plain-language explainer, then work through the step-by-step preparation section to identify the datapoints, scope, and evidence you need. The page is designed to help you turn source data into a draft disclosure, not to replace your own reporting judgement.
The page says to prepare ten datapoints: total electricity use, fossil electricity use, nuclear electricity use, renewable electricity use, coal generation share, oil generation share, gas generation share, other fossil share, renewable output, and non-renewable output. Use those as your starting checklist when asking data owners for inputs.
The page’s preparation section is meant to help you define what data sits behind the disclosure before you draft it. Use it to agree the reporting boundary, the relevant data owners, and which figures will feed the final narrative and table.
The page is written for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should be assigned to the people who can source, check, and explain the electricity data. The workbook and evidence-pack prompts are there to help you coordinate that ownership clearly.
The page includes an evidence pack with five items and six assurance claims to verify, each framed around a claim, risk, and evidence. Use those to build a file that shows where the numbers came from and how they were checked.
The page lists common reporting gaps and mistakes so you can spot issues before sign-off. In practice, use that section to check for missing datapoints, weak support, or inconsistencies between the source data and the draft disclosure.
The Download Centre includes a Prep & Assurance workbook in .xlsx format to help you organise the disclosure work. It is intended to support preparation, evidence tracking, and assurance readiness rather than replace your internal controls.
The Download Centre also includes a printable Library Card in .pdf format. Use it as a quick reference alongside the workbook when you are collecting data, checking the disclosure, or briefing colleagues.
Yes, it includes synthetic illustrative example disclosures, including a quantitative data table. Treat these as examples of how a finished disclosure might look, not as a template to copy without checking your own data.
The draft-output section gives visualisation ideas, narrative starters, and a content-index line to help you shape the disclosure. Use those prompts to turn your checked data into a clear first draft for review.
More questions this page can help with
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