ESRS E1 — Energy consumption and mix

Q: How do I prepare an ESRS E1-7 disclosure using the page’s step-by-step guidance?

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.

Q: What data do I need to collect for E1-7 on electricity use and generation mix?

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.

Q: How should I set the scope for the E1-7 electricity disclosure before I start drafting?

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.

Q: Who should own the E1-7 data collection process in practice?

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.

Q: What evidence should I keep ready for assurance on E1-7?

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.

Q: What are the common mistakes to avoid when drafting E1-7?

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.

Q: How do I use the Prep & Assurance workbook for E1-7?

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.

Q: What can I take from the printable Library Card PDF for E1-7?

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.

Q: Does the page show an example E1-7 disclosure I can copy into my draft?

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.

Q: How can I turn the E1-7 data into a draft narrative and table?

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.

Disclosure focus

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.

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

Download preparation tools for E1-7 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access

01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Check

For each claim, check the evidence

We prepared the coverage figure using a cautious split between renewable and non-renewable supply where the source mix was not directly clear.
Risk An assurer may test whether the split method is genuinely cautious, consistently applied, and not used to overstate the renewable share.
Evidence to check 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.
Risk An assurer may probe whether excluded feedstock volumes were identified correctly and kept out of the energy totals without omission or double counting.
Evidence to check 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.
Risk An assurer may check whether the contractual evidence actually supports the market-based classification and whether the attribute claimed is specific and unambiguous.
Evidence to check 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.
Risk An assurer may test whether the two streams were separated correctly, converted on a consistent basis, and reconciled to source records.
Evidence to check 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.
Risk An assurer may probe whether the chosen basis was applied consistently and whether the underlying data support that basis.
Evidence to check 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.
Risk An assurer may check whether the total is complete, whether the source split is accurate, and whether the reported unit and boundaries are consistent.
Evidence to check 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

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

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.

Where drafts go wrong

Mistakes to avoid and where judgement is needed

The left column is what preparers get wrong while collecting; the right column is where you will have to make and explain a judgement.

Mistakes to avoid

Wrong owner askedChasing the sustainability team for meter data instead of the facilities, utilities, or procurement owner usually means the figures come from someone who does not hold the original records.
Framework terms used too earlyRequesting data in disclosure language rather than the organisation’s own labels can leave teams unsure whether you mean site electricity, fuel invoices, or another internal energy bucket.
Boundary not fixedIf you do not state which sites, entities, or operations are in scope, different teams may send numbers for different parts of the business and the totals will not line up.
Wrong period basisPulling figures from a different reporting window, such as invoice dates instead of the period being reported, can shift energy into the wrong year or quarter.
Counting bases mixedCombining metered use, purchased energy, and production figures without keeping each basis separate can create totals that cannot be reconciled back to source records.
Source labels lostCopying values into a new file without keeping the original account names, site codes, or fuel descriptions makes it hard to trace each number back to the source.
Populations mergedPutting renewable and non-renewable production into one pool before collection hides the split needed later and can force a manual rework.
Evidence details missingSaving the number without the invoice, meter extract, date stamp, or version note leaves no way to show where the figure came from or when it was captured.
No approval trailIf the collector never gets a named reviewer to confirm the figures, there is no clear record of who checked the data before it moved forward.

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Judgement needed

Set the group boundary for bought or sold businessesDecide whether to include energy from businesses added or removed during the year on a closing, opening, or time-apportioned basis, and explain the cut-off used so readers can see how the total was built.
Align local fuel labels to one group-wide mappingWhere country teams use different fuel names or categories, map them to one consistent internal classification for the report and disclose the mapping rules used.
Handle mixed-use energy records consistentlyFor sites or meters that cover both in-scope and out-of-scope activity, state the allocation method used and explain how shared consumption was split or excluded.
Choose one timing basis for the annual totalIf some data arrive on invoice dates and others on meter-read dates, pick one basis for the year-end figure, apply it consistently, and disclose any estimates or later true-ups.
State when estimates replace missing readingsIf actual readings are unavailable for part of the year, explain the estimation approach, the share of the total it affects, and whether later measured data will replace it.
Keep the fuel split consistent with the energy totalMake clear how the reported total links to the breakdown between fossil, nuclear, and renewable energy so the parts reconcile to the whole.
Explain how self-generated output is classifiedFor energy produced by your own operations, disclose the basis used to label it as renewable or non-renewable and how any exported or internally used output is treated.
Use a rounding rule that still ties backIf figures are rounded, apply one rule across the disclosure and check that the rounded components still reconcile to the reported total, noting any small differences.
Aggregate small-location data to protect privacyWhere site-level detail could identify individuals or sensitive operations, combine locations into a higher-level figure and say how the aggregation was done and why.

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Examples

How it reads on the page

Synthetic, written by LRA — not from a company report, not text from any standard.

Illustrative (synthetic) example — Manufacturing

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.

Illustrative (synthetic) example — Transport and logistics

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.

Quality ladder

Basic
We used 1,200 MWh of energy this year.
Better
We used 1,200 MWh in total this year, split between 700 MWh from fossil sources, 300 MWh from renewables and 200 MWh from nuclear power.
Best
We used 1,200 MWh in the year ended 31 December 2025, with 700 MWh from fossil sources, 300 MWh from renewables and 200 MWh from nuclear power; the fossil share was higher than last year because output rose at our main site, which increased electricity demand.

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.

QHow should the preparer decide whether the total and the energy-source split are ready to report, and what needs checking before sign-off?

Reveal model answer →

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.

QWhat judgement should the preparer make about classifying that electricity for the energy mix disclosure?

Reveal model answer →

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.

QHow should the preparer think about the production figures when completing the energy mix disclosure?

Reveal model answer →

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.

QWhat is the right approach to deciding which energy sources to include in the mix disclosure?

Reveal model answer →

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Framework references

Relevant ESRS requirements and related disclosures

ESRS

E1-7

within ESRS E1: Climate Change

Open official source →

Related & explore

Transition plan for climate change mitigation → Card Internal carbon pricing → Card Anticipated financial effects from material physical and transition risks and potential climate-related opportunities → Card Identification of climate-related risks and scenario analysis → Card Resilience in relation to climate change → Card Browse all disclosures →

More in ESRS E1 →Browse full catalogue →Search all disclosures →

FAQ

Questions this page answers

How do I prepare an ESRS E1-7 disclosure using the page’s step-by-step guidance?+

What data do I need to collect for E1-7 on electricity use and generation mix?+

How should I set the scope for the E1-7 electricity disclosure before I start drafting?+

Who should own the E1-7 data collection process in practice?+

What evidence should I keep ready for assurance on E1-7?+

What are the common mistakes to avoid when drafting E1-7?+

How do I use the Prep & Assurance workbook for E1-7?+

What can I take from the printable Library Card PDF for E1-7?+

Does the page show an example E1-7 disclosure I can copy into my draft?+

How can I turn the E1-7 data into a draft narrative and table?+

	Report A	Report B	Report C
Datapoint 1	✓ p.213	unclear	✓ p.87
Datapoint 2	✓ p.214	—	✓ p.90

Energy consumption and mix

What to collect before drafting

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

Non-renewable output

How to prepare it

Request energy use and fuel mix data from Operations

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

We prepared the coverage figure using a cautious split between renewable and non-renewable supply where the source mix was not directly clear.

We kept any fuel used as an input to make other products separate from the energy totals we reported.

Where we used a market-based view for the renewable share, we held contracts that clearly show what environmental attribute we bought.

We presented renewable output and non-renewable output as separate figures in the same unit.

We recorded how the renewable share was worked out, and we identified whether the approach followed a market-based or a location-based basis.

We built the total energy figure from operational records and then split it by source type for reporting.

Mistakes to avoid and where judgement is needed

Mistakes to avoid

Judgement needed

How it reads on the page

Scenarios to work through

Ask the Knowledge Hub AI Assistant about this disclosure

Check your text

Relevant ESRS requirements and related disclosures

Questions this page answers

Secure your enrolment

Energy consumption and mix

What to collect before drafting

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

Non-renewable output

How to prepare it

Request energy use and fuel mix data from Operations

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

We prepared the coverage figure using a cautious split between renewable and non-renewable supply where the source mix was not directly clear.

We kept any fuel used as an input to make other products separate from the energy totals we reported.

Where we used a market-based view for the renewable share, we held contracts that clearly show what environmental attribute we bought.

We presented renewable output and non-renewable output as separate figures in the same unit.

We recorded how the renewable share was worked out, and we identified whether the approach followed a market-based or a location-based basis.

We built the total energy figure from operational records and then split it by source type for reporting.

Mistakes to avoid and where judgement is needed

Mistakes to avoid

Judgement needed

How it reads on the page

Scenarios to work through

Ask the Knowledge Hub AI Assistant about this disclosure

Check your text

Relevant ESRS requirements and related disclosures

Questions this page answers

Get in touch