Disclosure focus
For fuel consumption, the organization must report the total and break it down between renewable and non-renewable energy sources. It must also report the activities in which fuel is consumed for every renewable and non-renewable energy source. The activity breakdown should therefore cover fossil fuels as well as renewable fuels.
Fuel consumption includes fuels purchased by the organization and fuels it generates itself, such as extracted oil and gas or biofuel produced from biomass owned or controlled by the organization. Purchased and self-generated fuels can be reported separately as additional information.
Where the organization consumes fuel to generate electricity or heat and then uses the generated energy internally, the energy must be counted once as fuel consumption. The generated electricity or heat must not be added again as self-generated renewable energy consumption.
The organization must report total purchased electricity, heating, cooling and steam and break the total down between renewable and non-renewable sources. For each renewable and non-renewable source, it must separately report electricity, heating, cooling and steam consumption. Purchased energy includes energy indirectly acquired and consumed, such as electricity consumed by the organization as a tenant.
The organization must report total self-generated renewable electricity, heating, cooling and steam consumed within the organization. This total must be broken down by energy form, by the activity in which the energy is consumed and by each renewable energy source.
Self-generated renewable electricity whose associated contractual attributes have been sold must not be reported as self-generated renewable electricity consumed by the organization.
The organization must report total self-generated electricity, heating, cooling and steam sold. It must break the total down between renewable and non-renewable sources and separately report each energy form for each source.
Where self-generated renewable electricity is sold, the organization should state whether the associated contractual instruments were also sold and should distinguish renewable electricity sold with contractual instruments from electricity sold while the organization retained the attributes.
The organization must report whether contractual instruments were used to disclose purchased electricity, heating, cooling or steam. If they were used, it must describe how the instruments meet the applicable quality criteria for accuracy and consistency.
Contractual instruments must convey a unique greenhouse gas emission-rate attribute, be tracked and redeemed, retired or cancelled on behalf of the organization, be issued and redeemed as close as possible to the relevant consumption period, and be sourced from the same market in which they are applied.
The organization should state whether purchased renewable electricity was calculated using grid-average, location-based information or contractual, market-based information. It should identify how electricity is purchased from the grid, the relevant grid mix and the types of contractual instruments used.
For each contractual-instrument type, the organization should report the amount and percentage of total purchased electricity covered. Additional information can include the generation facility’s commissioning or repowering date, government support, contract length and whether the contract preceded the investment decision to build the facility.
Energy consumed or sold through carriers or storage systems, such as hydrogen or batteries, must be classified according to its primary energy source. The organization should provide contextual information on that primary source and any relevant subsidies or contractual instruments.
The organization must report the standards, methodologies, assumptions and calculation tools used and identify the sources of its energy conversion factors. It should explain why these methods and factors were selected, apply factors consistently and use fuel-specific factors that best represent the actual energy content.
As additional information, the organization can report total energy consumption as the sum of fuel consumption, purchased energy and self-generated renewable energy consumed. It can report total net energy consumption by subtracting self-generated energy sold from that total. Contractual-instrument volumes are subsets of purchased energy and must not be added again.
Where it supports transparency or comparability, the organization can provide additional breakdowns by business unit, facility or country. Where required information cannot be reported, it should apply the relevant reason for omission in accordance with GRI 1 rather than presenting a selected population as the complete organizational total.
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.
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Required energy totals and units
Energy / Operations / Sustainability reportingDisclosure 103-2 requires an organization to report its fuel consumption, purchased electricity, heating, cooling and steam, self-generated renewable energy consumed within the organization, and self-generated energy sold. The information must be reported in joules, watt-hours or appropriate multiples and supported by the specified source, energy-form and activity breakdowns.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting required energy totals and units.
Watch for The published response for required energy totals and units is incomplete or does not match the supporting records.
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Fuel total, source and activity breakdown
Energy / Operations / Sustainability reportingFor fuel consumption, the organization must report the total and break it down between renewable and non-renewable energy sources. It must also report the activities in which fuel is consumed for every renewable and non-renewable energy source. The activity breakdown should therefore cover fossil fuels as well as renewable fuels. Fuel consumption includes fuels purchased by the organization and fuels it generates itself, such as extracted oil and gas or biofuel produced from biomass owned or controlled by the organization. Purchased and self-generated fuels can be reported separately as additional information. Where the organization consumes fuel to generate electricity or heat and then uses the generated energy internally, the energy must be counted once as fuel consumption. The generated electricity or heat must not be added again as self-generated renewable energy consumption.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting fuel total, source and activity breakdown.
Watch for The published response for fuel total, source and activity breakdown is incomplete or does not match the supporting records.
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Purchased electricity, heating, cooling and steam
Energy Procurement / Sustainability reportingThe organization must report total purchased electricity, heating, cooling and steam and break the total down between renewable and non-renewable sources. For each renewable and non-renewable source, it must separately report electricity, heating, cooling and steam consumption. Purchased energy includes energy indirectly acquired and consumed, such as electricity consumed by the organization as a tenant.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting purchased electricity, heating, cooling and steam.
Watch for The published response for purchased electricity, heating, cooling and steam is incomplete or does not match the supporting records.
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Self-generated renewable energy consumed
Energy / Operations / Sustainability reportingThe organization must report total self-generated renewable electricity, heating, cooling and steam consumed within the organization. This total must be broken down by energy form, by the activity in which the energy is consumed and by each renewable energy source. Self-generated renewable electricity whose associated contractual attributes have been sold must not be reported as self-generated renewable electricity consumed by the organization.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting self-generated renewable energy consumed.
Watch for The published response for self-generated renewable energy consumed is incomplete or does not match the supporting records.
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Self-generated energy sold
Energy / Operations / Sustainability reportingThe organization must report total self-generated electricity, heating, cooling and steam sold. It must break the total down between renewable and non-renewable sources and separately report each energy form for each source. Where self-generated renewable electricity is sold, the organization should state whether the associated contractual instruments were also sold and should distinguish renewable electricity sold with contractual instruments from electricity sold while the organization retained the attributes.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting self-generated energy sold.
Watch for The published response for self-generated energy sold is incomplete or does not match the supporting records.
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Contractual instruments and quality criteria
Energy Procurement / Sustainability reportingThe organization must report whether contractual instruments were used to disclose purchased electricity, heating, cooling or steam. If they were used, it must describe how the instruments meet the applicable quality criteria for accuracy and consistency. Contractual instruments must convey a unique greenhouse gas emission-rate attribute, be tracked and redeemed, retired or cancelled on behalf of the organization, be issued and redeemed as close as possible to the relevant consumption period, and be sourced from the same market in which they are applied.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting contractual instruments and quality criteria.
Watch for The published response for contractual instruments and quality criteria is incomplete or does not match the supporting records.
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Purchased-electricity calculation basis and coverage
Energy Procurement / Sustainability reportingThe organization should state whether purchased renewable electricity was calculated using grid-average, location-based information or contractual, market-based information. It should identify how electricity is purchased from the grid, the relevant grid mix and the types of contractual instruments used. For each contractual-instrument type, the organization should report the amount and percentage of total purchased electricity covered. Additional information can include the generation facility’s commissioning or repowering date, government support, contract length and whether the contract preceded the investment decision to build the facility.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting purchased-electricity calculation basis and coverage.
Watch for The published response for purchased-electricity calculation basis and coverage is incomplete or does not match the supporting records.
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Energy carriers and storage
Energy / Operations / Sustainability reportingEnergy consumed or sold through carriers or storage systems, such as hydrogen or batteries, must be classified according to its primary energy source. The organization should provide contextual information on that primary source and any relevant subsidies or contractual instruments.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting energy carriers and storage.
Watch for The published response for energy carriers and storage is incomplete or does not match the supporting records.
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Standards, methods and conversion factors
Energy / Operations / Sustainability reportingThe organization must report the standards, methodologies, assumptions and calculation tools used and identify the sources of its energy conversion factors. It should explain why these methods and factors were selected, apply factors consistently and use fuel-specific factors that best represent the actual energy content.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting standards, methods and conversion factors.
Watch for The published response for standards, methods and conversion factors is incomplete or does not match the supporting records.
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Optional gross and net totals, breakdowns and omissions
Energy / Operations / Sustainability reportingAs additional information, the organization can report total energy consumption as the sum of fuel consumption, purchased energy and self-generated renewable energy consumed. It can report total net energy consumption by subtracting self-generated energy sold from that total. Contractual-instrument volumes are subsets of purchased energy and must not be added again. Where it supports transparency or comparability, the organization can provide additional breakdowns by business unit, facility or country. Where required information cannot be reported, it should apply the relevant reason for omission in accordance with GRI 1 rather than presenting a selected population as the complete organizational total.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting optional gross and net totals, breakdowns and omissions.
Watch for The published response for optional gross and net totals, breakdowns and omissions is incomplete or does not match the supporting records.
Before you start
- Use the complete organisational reporting perimeter. Report every required energy stream and source, or apply the relevant GRI 1 reason for omission rather than presenting a selected population as complete.
- Apply contractual-instrument fields where instruments are used and prevent double counting between fuel inputs, generated energy, purchased energy and contractual-instrument subsets.
- Have the supporting records and the final response been reconciled?
How to prepare it
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 organisational energy inventory; fuel, purchased-energy, self-generated consumption and sales registers; source, form and activity breakdowns; contractual-instrument register and quality evidence; grid basis; carrier classification; conversion-factor sources and calculation files.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Better request
Provide the organisational energy inventory; fuel, purchased-energy, self-generated consumption and sales registers; source, form and activity breakdowns; contractual-instrument register and quality evidence; grid basis; carrier classification; conversion-factor sources and calculation files.
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
Count fuel used to generate internally consumed energy once as fuel. Classify carriers by primary energy source and keep contractual-instrument volumes as subsets rather than adding them to purchased energy.
Context note
Optional total energy and net-energy calculations and facility, business-unit or country breakdowns can improve comparability but do not replace the required organisational totals and detailed breakdowns.
Download Centre
Preparation tools & forms
Download preparation tools for GRI 103-2 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Required energy totals and units is reported accurately and completely.
Risk The response omits, misclassifies or overstates required energy totals and units.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting required energy totals and units.
Fuel total, source and activity breakdown is reported accurately and completely.
Risk The response omits, misclassifies or overstates fuel total, source and activity breakdown.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting fuel total, source and activity breakdown.
Purchased electricity, heating, cooling and steam is reported accurately and completely.
Risk The response omits, misclassifies or overstates purchased electricity, heating, cooling and steam.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting purchased electricity, heating, cooling and steam.
Self-generated renewable energy consumed is reported accurately and completely.
Risk The response omits, misclassifies or overstates self-generated renewable energy consumed.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting self-generated renewable energy consumed.
Self-generated energy sold is reported accurately and completely.
Risk The response omits, misclassifies or overstates self-generated energy sold.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting self-generated energy sold.
Contractual instruments and quality criteria is reported accurately and completely.
Risk The response omits, misclassifies or overstates contractual instruments and quality criteria.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting contractual instruments and quality criteria.
Purchased-electricity calculation basis and coverage is reported accurately and completely.
Risk The response omits, misclassifies or overstates purchased-electricity calculation basis and coverage.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting purchased-electricity calculation basis and coverage.
Energy carriers and storage is reported accurately and completely.
Risk The response omits, misclassifies or overstates energy carriers and storage.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting energy carriers and storage.
Standards, methods and conversion factors is reported accurately and completely.
Risk The response omits, misclassifies or overstates standards, methods and conversion factors.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting standards, methods and conversion factors.
Optional gross and net totals, breakdowns and omissions is reported accurately and completely.
Risk The response omits, misclassifies or overstates optional gross and net totals, breakdowns and omissions.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting optional gross and net totals, breakdowns and omissions.
Evidence pack to prepare
Common reporting gaps
- Breaking fuel activity down only for renewable fuels.
- Combining electricity, heating, cooling and steam in one purchased-energy line.
- Double counting fuel and internally generated electricity or heat.
- Reporting self-generated renewable electricity after selling its attributes.
- Reporting contractual instruments without their quality criteria and coverage.
- Using a generic conversion factor without a documented source and rationale.
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Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 103-2
within GRI 103: Energy
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