GRI 103 — Upstream and downstream energy consumption

Disclosure focus

The disclosure covers energy consumption from activities outside the organization. Energy consumed within the organization is reported under Disclosure 103-2. The organization should therefore define the boundary between its own activities and its upstream and downstream value-chain activities before compiling the data.

The organization should screen all 15 upstream and downstream categories from the GHG Protocol Corporate Value Chain Standard and identify the activities in which energy consumption is significant. It should not select categories only because data are readily available.

Significance can be assessed by considering whether an activity contributes substantially to total value-chain energy consumption, offers reduction potential that the organization can undertake or influence, is high-emitting, is regarded as material by stakeholders, results from outsourcing, is typically performed in-house in the sector, or is considered significant for the organization’s sector.

The organization must report the total significant energy consumption and list the categories where it occurs. It should additionally provide a numerical breakdown of the total by each significant upstream and downstream category. The category breakdown is Guidance rather than a separate mandatory requirement.

The organization should report significant upstream and downstream energy consumption separately for renewable and non-renewable energy sources. This split is also Guidance and should not be presented as an additional mandatory requirement.

The organization should use all reasonable and supportable information available at the reporting date. Primary data are obtained from suppliers or other value-chain entities and relate to the organization’s activities.

Where primary data cannot be used, the organization can estimate energy consumption. It should identify the categories in which estimates are used and report the percentage of data estimated for each category. It should describe the estimation method, assumptions, allocation rules and limitations.

The organization must report the standards, methodologies, assumptions and calculation tools used for both upstream and downstream calculations and identify the sources of the energy conversion factors. It should explain why the selected methods and tools were chosen.

Conversion factors should be applied consistently and should reflect the specific energy content of the relevant fuel or energy source. Energy conversion factors should not be confused with greenhouse gas emission factors.

A practical disclosure table should show the significant category, relevant activity, renewable energy, non-renewable energy, total energy consumption, primary-data share, estimated-data share and calculation method.

Non-renewable energy consumption in the upstream and downstream value chain contributes to Scope 3 GHG emissions reported under Disclosure 102-7. However, GRI 103-3 reports energy consumption rather than greenhouse gas emissions.

Where required information cannot be reported, the organization should apply the relevant reason for omission in accordance with GRI 1 and explain the missing information, the reason it is unavailable and the actions being taken to obtain it.

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.

Total significant value-chain energy and category list
Supply Chain / Sustainability reporting

Disclosure 103-3 requires an organization to report total significant energy consumption in its upstream and downstream value chain in joules, watt-hours or appropriate multiples. It must also list the upstream and downstream categories in which significant energy consumption occurs.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting total significant value-chain energy and category list.

Watch for The published response for total significant value-chain energy and category list is incomplete or does not match the supporting records.
Boundary between organisational and value-chain energy
Supply Chain / Sustainability reporting

The disclosure covers energy consumption from activities outside the organization. Energy consumed within the organization is reported under Disclosure 103-2. The organization should therefore define the boundary between its own activities and its upstream and downstream value-chain activities before compiling the data.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting boundary between organisational and value-chain energy.

Watch for The published response for boundary between organisational and value-chain energy is incomplete or does not match the supporting records.
Fifteen-category screening and significance assessment
Supply Chain / Sustainability reporting

The organization should screen all 15 upstream and downstream categories from the GHG Protocol Corporate Value Chain Standard and identify the activities in which energy consumption is significant. It should not select categories only because data are readily available. Significance can be assessed by considering whether an activity contributes substantially to total value-chain energy consumption, offers reduction potential that the organization can undertake or influence, is high-emitting, is regarded as material by stakeholders, results from outsourcing, is typically performed in-house in the sector, or is considered significant for the organization’s sector.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting fifteen-category screening and significance assessment.

Watch for The published response for fifteen-category screening and significance assessment is incomplete or does not match the supporting records.
Mandatory total and recommended category breakdown
Supply Chain / Sustainability reporting

The organization must report the total significant energy consumption and list the categories where it occurs. It should additionally provide a numerical breakdown of the total by each significant upstream and downstream category. The category breakdown is Guidance rather than a separate mandatory requirement.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting mandatory total and recommended category breakdown.

Watch for The published response for mandatory total and recommended category breakdown is incomplete or does not match the supporting records.
Renewable and non-renewable split
Supply Chain / Sustainability reporting

The organization should report significant upstream and downstream energy consumption separately for renewable and non-renewable energy sources. This split is also Guidance and should not be presented as an additional mandatory requirement.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting renewable and non-renewable split.

Watch for The published response for renewable and non-renewable split is incomplete or does not match the supporting records.
Primary data, estimates and estimated-data share
Supply Chain / Sustainability reporting

The organization should use all reasonable and supportable information available at the reporting date. Primary data are obtained from suppliers or other value-chain entities and relate to the organization’s activities. Where primary data cannot be used, the organization can estimate energy consumption. It should identify the categories in which estimates are used and report the percentage of data estimated for each category. It should describe the estimation method, assumptions, allocation rules and limitations.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting primary data, estimates and estimated-data share.

Watch for The published response for primary data, estimates and estimated-data share is incomplete or does not match the supporting records.
Methods, tools and conversion-factor sources
Supply Chain / Sustainability reporting

The organization must report the standards, methodologies, assumptions and calculation tools used for both upstream and downstream calculations and identify the sources of the energy conversion factors. It should explain why the selected methods and tools were chosen. Conversion factors should be applied consistently and should reflect the specific energy content of the relevant fuel or energy source. Energy conversion factors should not be confused with greenhouse gas emission factors.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting methods, tools and conversion-factor sources.

Watch for The published response for methods, tools and conversion-factor sources is incomplete or does not match the supporting records.
Disclosure table, Scope 3 relationship and omissions
Supply Chain / Sustainability reporting

A practical disclosure table should show the significant category, relevant activity, renewable energy, non-renewable energy, total energy consumption, primary-data share, estimated-data share and calculation method. Non-renewable energy consumption in the upstream and downstream value chain contributes to Scope 3 GHG emissions reported under Disclosure 102-7. However, GRI 103-3 reports energy consumption rather than greenhouse gas emissions. Where required information cannot be reported, the organization should apply the relevant reason for omission in accordance with GRI 1 and explain the missing information, the reason it is unavailable and the actions being taken to obtain it.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting disclosure table, scope 3 relationship and omissions.

Watch for The published response for disclosure table, scope 3 relationship and omissions is incomplete or does not match the supporting records.

Before you start

Cover significant energy consumption outside the organisation in both upstream and downstream value-chain activities; keep energy consumed within the organisation under GRI 103-2.
Screen all 15 value-chain categories. Use estimates where primary data cannot be used and disclose the categories, estimated share, methods, assumptions, allocation rules and limitations.
Have the supporting records and the final response been reconciled?

＋ Show GRI 103-3 sub-elements (LRA working checklist)

Disclosure 103-3 requires an organization to report total significant energy consumption in its upstream and downstream value chain in joules, watt-hours or appropriate multiples. It must also list the upstream and downstream categories in which significant energy consumption occurs.The disclosure covers energy consumption from activities outside the organization. Energy consumed within the organization is reported under Disclosure 103-2. The organization should therefore define the boundary between its own activities and its upstream and downstream value-chain activities before compiling the data.The organization should screen all 15 upstream and downstream categories from the GHG Protocol Corporate Value Chain Standard and identify the activities in which energy consumption is significant. It should not select categories only because data are readily available. Significance can be assessed by considering whether an activity contributes substantially to total value-chain energy consumption, offers reduction potential that the organization can undertake or influence, is high-emitting, is regarded as material by stakeholders, results from outsourcing, is typically performed in-house in the sector, or is considered significant for the organization’s sector.The organization must report the total significant energy consumption and list the categories where it occurs. It should additionally provide a numerical breakdown of the total by each significant upstream and downstream category. The category breakdown is Guidance rather than a separate mandatory requirement.The organization should report significant upstream and downstream energy consumption separately for renewable and non-renewable energy sources. This split is also Guidance and should not be presented as an additional mandatory requirement.The organization should use all reasonable and supportable information available at the reporting date. Primary data are obtained from suppliers or other value-chain entities and relate to the organization’s activities. Where primary data cannot be used, the organization can estimate energy consumption. It should identify the categories in which estimates are used and report the percentage of data estimated for each category. It should describe the estimation method, assumptions, allocation rules and limitations.The organization must report the standards, methodologies, assumptions and calculation tools used for both upstream and downstream calculations and identify the sources of the energy conversion factors. It should explain why the selected methods and tools were chosen. Conversion factors should be applied consistently and should reflect the specific energy content of the relevant fuel or energy source. Energy conversion factors should not be confused with greenhouse gas emission factors.A practical disclosure table should show the significant category, relevant activity, renewable energy, non-renewable energy, total energy consumption, primary-data share, estimated-data share and calculation method. Non-renewable energy consumption in the upstream and downstream value chain contributes to Scope 3 GHG emissions reported under Disclosure 102-7. However, GRI 103-3 reports energy consumption rather than greenhouse gas emissions. Where required information cannot be reported, the organization should apply the relevant reason for omission in accordance with GRI 1 and explain the missing information, the reason it is unavailable and the actions being taken to obtain it.

How to prepare it

Cover significant energy consumption outside the organisation in both upstream and downstream value-chain activities; keep energy consumed within the organisation under GRI 103-2.

Collect and reconcile the records for: Total significant value-chain energy and category list; Boundary between organisational and value-chain energy; Fifteen-category screening and significance assessment; Mandatory total and recommended category breakdown; Renewable and non-renewable split; Primary data, estimates and estimated-data share; Methods, tools and conversion-factor sources; Disclosure table, Scope 3 relationship and omissions.

Screen all 15 value-chain categories. Use estimates where primary data cannot be used and disclose the categories, estimated share, methods, assumptions, allocation rules and limitations.

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 boundary assessment, 15-category screening, significance criteria, total and category energy calculations, renewable split, primary-data and estimate register, allocation methods, conversion factors and reason-for-omission evidence.

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

Better request

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

Measure energy consumption rather than GHG emissions. Use consistent fuel-specific energy conversion factors and do not confuse them with greenhouse gas emission factors.

Context note

A category-level numerical breakdown and renewable/non-renewable split are Guidance that improve disclosure quality; they are not additional mandatory Requirements.

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Preparation tools & forms

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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

Total significant value-chain energy and category list is reported accurately and completely.
Risk The response omits, misclassifies or overstates total significant value-chain energy and category list.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting total significant value-chain energy and category list.
Boundary between organisational and value-chain energy is reported accurately and completely.
Risk The response omits, misclassifies or overstates boundary between organisational and value-chain energy.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting boundary between organisational and value-chain energy.
Fifteen-category screening and significance assessment is reported accurately and completely.
Risk The response omits, misclassifies or overstates fifteen-category screening and significance assessment.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting fifteen-category screening and significance assessment.
Mandatory total and recommended category breakdown is reported accurately and completely.
Risk The response omits, misclassifies or overstates mandatory total and recommended category breakdown.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting mandatory total and recommended category breakdown.
Renewable and non-renewable split is reported accurately and completely.
Risk The response omits, misclassifies or overstates renewable and non-renewable split.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting renewable and non-renewable split.
Primary data, estimates and estimated-data share is reported accurately and completely.
Risk The response omits, misclassifies or overstates primary data, estimates and estimated-data share.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting primary data, estimates and estimated-data share.
Methods, tools and conversion-factor sources is reported accurately and completely.
Risk The response omits, misclassifies or overstates methods, tools and conversion-factor sources.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting methods, tools and conversion-factor sources.
Disclosure table, Scope 3 relationship and omissions is reported accurately and completely.
Risk The response omits, misclassifies or overstates disclosure table, scope 3 relationship and omissions.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting disclosure table, scope 3 relationship and omissions.

Evidence pack to prepare

Approved source records, calculation files, reconciliations and review evidence supporting total significant value-chain energy and category list.Approved source records, calculation files, reconciliations and review evidence supporting boundary between organisational and value-chain energy.Approved source records, calculation files, reconciliations and review evidence supporting fifteen-category screening and significance assessment.Approved source records, calculation files, reconciliations and review evidence supporting mandatory total and recommended category breakdown.Approved source records, calculation files, reconciliations and review evidence supporting renewable and non-renewable split.Approved source records, calculation files, reconciliations and review evidence supporting primary data, estimates and estimated-data share.Approved source records, calculation files, reconciliations and review evidence supporting methods, tools and conversion-factor sources.Approved source records, calculation files, reconciliations and review evidence supporting disclosure table, scope 3 relationship and omissions.

Common reporting gaps

Reporting only categories for which data were readily available.
Omitting the total significant upstream and downstream energy consumption.
Treating the recommended category breakdown as a separate Requirement.
Using Scope 3 emissions as a substitute for energy consumption.
Using estimates without category-level percentages and methodology.
Mixing organisational energy with value-chain energy.

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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 103-3

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 policies and commitments → Card Energy consumption and self-generation within the organization → Card Energy intensity → Card Reduction in energy consumption → Card Browse 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

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

Upstream and downstream energy consumption

What to collect before drafting

Total significant value-chain energy and category list

Boundary between organisational and value-chain energy

Fifteen-category screening and significance assessment

Mandatory total and recommended category breakdown

Renewable and non-renewable split

Primary data, estimates and estimated-data share

Methods, tools and conversion-factor sources

Disclosure table, Scope 3 relationship and omissions

How to prepare it

Request the disclosure evidence

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

Total significant value-chain energy and category list is reported accurately and completely.

Boundary between organisational and value-chain energy is reported accurately and completely.

Fifteen-category screening and significance assessment is reported accurately and completely.

Mandatory total and recommended category breakdown is reported accurately and completely.

Renewable and non-renewable split is reported accurately and completely.

Primary data, estimates and estimated-data share is reported accurately and completely.

Methods, tools and conversion-factor sources is reported accurately and completely.

Disclosure table, Scope 3 relationship and omissions is reported accurately and completely.

Ask the Knowledge Hub AI Assistant about this disclosure

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Relevant GRI requirements and related disclosures

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Upstream and downstream energy consumption

What to collect before drafting

Total significant value-chain energy and category list

Boundary between organisational and value-chain energy

Fifteen-category screening and significance assessment

Mandatory total and recommended category breakdown

Renewable and non-renewable split

Primary data, estimates and estimated-data share

Methods, tools and conversion-factor sources

Disclosure table, Scope 3 relationship and omissions

How to prepare it

Request the disclosure evidence

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

Total significant value-chain energy and category list is reported accurately and completely.

Boundary between organisational and value-chain energy is reported accurately and completely.

Fifteen-category screening and significance assessment is reported accurately and completely.

Mandatory total and recommended category breakdown is reported accurately and completely.

Renewable and non-renewable split is reported accurately and completely.

Primary data, estimates and estimated-data share is reported accurately and completely.

Methods, tools and conversion-factor sources is reported accurately and completely.

Disclosure table, Scope 3 relationship and omissions is reported accurately and completely.

Ask the Knowledge Hub AI Assistant about this disclosure

Check your text

Relevant GRI requirements and related disclosures

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