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GRI Training Partner GRI 103 · Energy · Disclosure GRI 103-1

Effective 2027

Effective for reporting periods beginning on or after 1 January 2027; early adoption encouraged. Replaces GRI 302.

Energy policies and commitments

GRI 103-1 · mandatory · quantitative metrics

Disclosure 103-1 requires an organization to describe how its energy-related policies and commitments contribute to reducing energy consumption, improving energy efficiency and transitioning to renewable energy sources. These are three distinct elements of the disclosure and should be addressed separately where applicable.

Legal status

GRI 103: Energy 2025 is effective for reports or other materials published on or after 1 January 2027, with earlier adoption encouraged.

Start preparing ↓ Official Global Reporting Initiative source ↗

Disclosure focus

The disclosure is narrative. GRI 103-1 does not require an organization to calculate a single quantified “energy policy contribution” or report a count of energy-related impacts. Quantitative information can support the explanation but does not replace the required description.

The organization must also describe impacts on the economy, environment and people that can result from its energy consumption and from its transition to renewable energy sources. Financial costs or savings for the organization are not substitutes for impacts on the economy.

The organization should consider policies, commitments and impacts across its activities and its upstream and downstream value chain. It should explain the scope of each policy, including whether it applies to its own operations, suppliers, products, services or other business relationships.

Relevant policies and commitments can address energy efficiency, renewable-energy use, energy attribute certificates, renewable energy certificates, power purchase agreements, green electricity products, suppliers’ use of renewable energy and just-transition measures such as worker training and protection of land rights.

The organization should explain how its energy policies and commitments relate to applicable national, regional and industry regulations and how they align with the latest scientific evidence on the effort needed to limit global warming to 1.5°C.

It should report relevant short-, medium- and long-term targets for reducing energy consumption, improving energy efficiency and transitioning to renewable energy sources. Where contractual instruments are used, it should explain how they are considered when setting targets and monitoring progress.

The organization should describe investments that support energy reduction, energy efficiency and renewable-energy transition, including investments in heating, ventilation and air-conditioning systems, energy-transition technologies, renewable energy and the redesign of products, processes or services.

When identifying impacts, the organization should distinguish impacts arising from its own energy generation and consumption from impacts connected to purchased energy through suppliers and other business relationships.

Impacts on people can include access to heat, light and mobility, job creation, skills development, job losses, occupational health and safety impacts, pollution-related health impacts and violations of land rights. Relevant stakeholders can include workers, trade unions, suppliers, local communities, Indigenous Peoples, governments and at-risk or vulnerable groups.

Environmental impacts can include positive and negative effects on biodiversity and pollution. Renewable-energy infrastructure can create habitat benefits in some contexts but can also damage habitats or create dust, waste, noise, light and other impacts during construction, operation, decommissioning or repowering.

The organization should explain how it identifies and engages affected stakeholders, including through social impact assessment, and how their views inform policies and actions. It can incorporate relevant information through a cross-reference to Disclosure 2-29.

For each significant impact, the organization should describe the actions taken to prevent, mitigate or manage it. Actions can include contractual requirements for energy suppliers, incentives linked to future orders, collaboration with other actors, careful siting of renewable-energy infrastructure, use of previously disturbed land and measures to reduce biodiversity risks.

Where biodiversity impacts and management actions are already reported under Disclosure 101-2, the organization can incorporate that information through a clear cross-reference.

Disclosure 103-1 applies when energy has been determined to be a material topic. It supplements and does not replace Disclosure 3-3. Where required information cannot be disclosed, the organization should apply an appropriate reason for omission in accordance with GRI 1.

This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Policy contribution to the three energy objectives

    Energy / Operations / Sustainability reporting

    Disclosure 103-1 requires an organization to describe how its energy-related policies and commitments contribute to reducing energy consumption, improving energy efficiency and transitioning to renewable energy sources. These are three distinct elements of the disclosure and should be addressed separately where applicable. The disclosure is narrative. GRI 103-1 does not require an organization to calculate a single quantified “energy policy contribution” or report a count of energy-related impacts. Quantitative information can support the explanation but does not replace the required description.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting policy contribution to the three energy objectives.

    Watch for The published response for policy contribution to the three energy objectives is incomplete or does not match the supporting records.

  • Impacts on the economy, environment and people

    Energy / Operations / Sustainability reporting

    The organization must also describe impacts on the economy, environment and people that can result from its energy consumption and from its transition to renewable energy sources. Financial costs or savings for the organization are not substitutes for impacts on the economy.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting impacts on the economy, environment and people.

    Watch for The published response for impacts on the economy, environment and people is incomplete or does not match the supporting records.

  • Activities and upstream and downstream value-chain scope

    Energy / Operations / Sustainability reporting

    The organization should consider policies, commitments and impacts across its activities and its upstream and downstream value chain. It should explain the scope of each policy, including whether it applies to its own operations, suppliers, products, services or other business relationships.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting activities and upstream and downstream value-chain scope.

    Watch for The published response for activities and upstream and downstream value-chain scope is incomplete or does not match the supporting records.

  • Energy instruments and just-transition commitments

    Energy Procurement / Sustainability reporting

    Relevant policies and commitments can address energy efficiency, renewable-energy use, energy attribute certificates, renewable energy certificates, power purchase agreements, green electricity products, suppliers’ use of renewable energy and just-transition measures such as worker training and protection of land rights.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting energy instruments and just-transition commitments.

    Watch for The published response for energy instruments and just-transition commitments is incomplete or does not match the supporting records.

  • Regulatory and 1.5°C scientific alignment

    Energy / Operations / Sustainability reporting

    The organization should explain how its energy policies and commitments relate to applicable national, regional and industry regulations and how they align with the latest scientific evidence on the effort needed to limit global warming to 1.5°C.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting regulatory and 1.5°c scientific alignment.

    Watch for The published response for regulatory and 1.5°c scientific alignment is incomplete or does not match the supporting records.

  • Short-, medium- and long-term targets

    Energy / Operations / Sustainability reporting

    It should report relevant short-, medium- and long-term targets for reducing energy consumption, improving energy efficiency and transitioning to renewable energy sources. Where contractual instruments are used, it should explain how they are considered when setting targets and monitoring progress.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting short-, medium- and long-term targets.

    Watch for The published response for short-, medium- and long-term targets is incomplete or does not match the supporting records.

  • Energy investments

    Finance / Sustainability reporting

    The organization should describe investments that support energy reduction, energy efficiency and renewable-energy transition, including investments in heating, ventilation and air-conditioning systems, energy-transition technologies, renewable energy and the redesign of products, processes or services.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting energy investments.

    Watch for The published response for energy investments is incomplete or does not match the supporting records.

  • Own-energy and purchased-energy impact pathways

    Energy / Operations / Sustainability reporting

    When identifying impacts, the organization should distinguish impacts arising from its own energy generation and consumption from impacts connected to purchased energy through suppliers and other business relationships.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting own-energy and purchased-energy impact pathways.

    Watch for The published response for own-energy and purchased-energy impact pathways is incomplete or does not match the supporting records.

  • People, environmental and stakeholder impacts

    Energy / Operations / Sustainability reporting

    Impacts on people can include access to heat, light and mobility, job creation, skills development, job losses, occupational health and safety impacts, pollution-related health impacts and violations of land rights. Relevant stakeholders can include workers, trade unions, suppliers, local communities, Indigenous Peoples, governments and at-risk or vulnerable groups. Environmental impacts can include positive and negative effects on biodiversity and pollution. Renewable-energy infrastructure can create habitat benefits in some contexts but can also damage habitats or create dust, waste, noise, light and other impacts during construction, operation, decommissioning or repowering. The organization should explain how it identifies and engages affected stakeholders, including through social impact assessment, and how their views inform policies and actions. It can incorporate relevant information through a cross-reference to Disclosure 2-29.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting people, environmental and stakeholder impacts.

    Watch for The published response for people, environmental and stakeholder impacts is incomplete or does not match the supporting records.

  • Impact-management actions and applicability

    Energy / Operations / Sustainability reporting

    For each significant impact, the organization should describe the actions taken to prevent, mitigate or manage it. Actions can include contractual requirements for energy suppliers, incentives linked to future orders, collaboration with other actors, careful siting of renewable-energy infrastructure, use of previously disturbed land and measures to reduce biodiversity risks. Where biodiversity impacts and management actions are already reported under Disclosure 101-2, the organization can incorporate that information through a clear cross-reference. Disclosure 103-1 applies when energy has been determined to be a material topic. It supplements and does not replace Disclosure 3-3. Where required information cannot be disclosed, the organization should apply an appropriate reason for omission in accordance with GRI 1.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting impact-management actions and applicability.

    Watch for The published response for impact-management actions and applicability is incomplete or does not match the supporting records.

Before you start

  • Cover policies, commitments and impacts across the organisation's activities and its upstream and downstream value chain.
  • Apply Disclosure 103-1 when energy is a material topic. It supplements and does not replace GRI 3-3.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 103-1 sub-elements (LRA working checklist)

How to prepare it

Cover policies, commitments and impacts across the organisation's activities and its upstream and downstream value chain.
Collect and reconcile the records for: Policy contribution to the three energy objectives; Impacts on the economy, environment and people; Activities and upstream and downstream value-chain scope; Energy instruments and just-transition commitments; Regulatory and 1.5°C scientific alignment; Short-, medium- and long-term targets; Energy investments; Own-energy and purchased-energy impact pathways; People, environmental and stakeholder impacts; Impact-management actions and applicability.
Apply Disclosure 103-1 when energy is a material topic. It supplements and does not replace GRI 3-3.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.

Request the data

Request the disclosure evidence

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

Provide the energy policy register; scope by activity and business relationship; contribution to consumption reduction, efficiency and renewable transition; regulations and science alignment; targets; investments; impact pathways; stakeholder evidence and management actions.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Better request

Provide the energy policy register; scope by activity and business relationship; contribution to consumption reduction, efficiency and renewable transition; regulations and science alignment; targets; investments; impact pathways; stakeholder evidence and management actions.

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

Keep the three policy objectives separate. Describe impacts on the economy, environment and people rather than replacing them with costs, savings, an impact count or a single quantified contribution.

Context note

Cross-reference GRI 2-29 for engagement, GRI 101-2 for biodiversity management actions and GRI 3-3 for topic management where those disclosures contain the complete current information.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 103-1 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

  • Policy contribution to the three energy objectives is reported accurately and completely.

    Risk The response omits, misclassifies or overstates policy contribution to the three energy objectives.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting policy contribution to the three energy objectives.

  • Impacts on the economy, environment and people is reported accurately and completely.

    Risk The response omits, misclassifies or overstates impacts on the economy, environment and people.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting impacts on the economy, environment and people.

  • Activities and upstream and downstream value-chain scope is reported accurately and completely.

    Risk The response omits, misclassifies or overstates activities and upstream and downstream value-chain scope.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting activities and upstream and downstream value-chain scope.

  • Energy instruments and just-transition commitments is reported accurately and completely.

    Risk The response omits, misclassifies or overstates energy instruments and just-transition commitments.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting energy instruments and just-transition commitments.

  • Regulatory and 1.5°C scientific alignment is reported accurately and completely.

    Risk The response omits, misclassifies or overstates regulatory and 1.5°c scientific alignment.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting regulatory and 1.5°c scientific alignment.

  • Short-, medium- and long-term targets is reported accurately and completely.

    Risk The response omits, misclassifies or overstates short-, medium- and long-term targets.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting short-, medium- and long-term targets.

  • Energy investments is reported accurately and completely.

    Risk The response omits, misclassifies or overstates energy investments.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting energy investments.

  • Own-energy and purchased-energy impact pathways is reported accurately and completely.

    Risk The response omits, misclassifies or overstates own-energy and purchased-energy impact pathways.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting own-energy and purchased-energy impact pathways.

  • People, environmental and stakeholder impacts is reported accurately and completely.

    Risk The response omits, misclassifies or overstates people, environmental and stakeholder impacts.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting people, environmental and stakeholder impacts.

  • Impact-management actions and applicability is reported accurately and completely.

    Risk The response omits, misclassifies or overstates impact-management actions and applicability.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting impact-management actions and applicability.

Evidence pack to prepare

Common reporting gaps

  • Reducing the disclosure to one quantified energy-policy contribution.
  • Reporting financial effects instead of impacts on the economy.
  • Limiting policy scope to direct operations.
  • Omitting purchased-energy and supplier impact pathways.
  • Describing renewable energy as universally positive without trade-offs.
  • Listing policies without the actions used to manage significant impacts.
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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 103-1

within GRI 103: Energy

Open official source →

Guides that settle this question

GRI 103 Energy Consumption and Reporting Boundaries: A Practical Data Guide →GRI 103 Renewable Energy Claims →GRI 103: Energy 2025 — what changes from GRI 302 →The new Climate, Energy and Biodiversity Standards →

Related & explore

Energy consumption and self-generation within the organization → CardUpstream and downstream energy consumption → CardEnergy intensity → CardReduction in energy consumption → CardBrowse all disclosures →

More in GRI 103 →Browse full catalogue →Search all disclosures →

How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue
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