GRI 103 — Energy intensity

Disclosure focus

An energy intensity ratio expresses energy consumption per unit of activity, output or another organization-specific metric. It is not normally a percentage. Examples include GJ per tonne of product, kWh per square metre, MWh per vehicle-kilometre, GJ per 100 FTE employees or MWh per monetary unit of revenue.

For each ratio, the organization must state whether the energy-consumption numerator covers energy consumed within the organization, energy consumed in the upstream and downstream value chain, or both. This scope relates to energy-consumption data and should not be confused with greenhouse gas emissions scopes.

The organization must also state which types of energy consumption are included in each ratio: fuel, electricity, heating, cooling and steam. Individual fuels, such as natural gas, diesel or LPG, can be provided as an additional energy-source breakdown but do not replace the required energy-type classification.

The numerator should use the energy-consumption data reported under Disclosure 103-2 for energy consumed within the organization and Disclosure 103-3 for significant energy consumption in the upstream and downstream value chain. Where both are included, the organization should reconcile the numerator to both disclosures.

The numerator and denominator should use a consistent organizational boundary and reporting period. Facility-level, business-unit or value-chain-category ratios can be reported, but they should be clearly labelled and should not be presented as organization-wide ratios.

The organization-specific denominator should be relevant to the industry or activity and aligned with current industry standards. Possible denominators include units of product, production volume, floor area, FTE employees, revenue or sales. The numerical denominator and its unit should be disclosed so that the ratio can be recalculated.

Where a recognized industry standard is used to calculate energy intensity, the organization should identify the standard and describe the methodologies and assumptions used.

Where it improves transparency or comparability, the organization should provide additional breakdowns of energy-intensity ratios by business unit or facility, country, energy source, type of activity or upstream and downstream category.

A practical disclosure table should therefore include:

energy-consumption numerator and unit;

scope of energy consumption — within the organization, value chain or both;

fuel, electricity, heating, cooling and steam included;

numerical organization-specific denominator and unit;

calculated energy intensity ratio and unit.

Changes in intensity should be explained by distinguishing changes in energy consumption from changes in output, activity levels, business mix, organizational boundary or methodology. A decrease in energy intensity does not necessarily indicate a decrease in absolute energy consumption.

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.

Energy-consumption numerator, denominator and ratio
Energy / Operations / Sustainability reporting

Disclosure 103-4 requires an organization to report one or more energy intensity ratios. For each ratio, the organization must report the energy-consumption numerator in joules, watt-hours or an appropriate multiple, the numerical organization-specific denominator used in the calculation and the resulting intensity ratio. An energy intensity ratio expresses energy consumption per unit of activity, output or another organization-specific metric. It is not normally a percentage. Examples include GJ per tonne of product, kWh per square metre, MWh per vehicle-kilometre, GJ per 100 FTE employees or MWh per monetary unit of revenue.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting energy-consumption numerator, denominator and ratio.

Watch for The published response for energy-consumption numerator, denominator and ratio is incomplete or does not match the supporting records.
Within-organisation, value-chain or combined scope
Energy / Operations / Sustainability reporting

For each ratio, the organization must state whether the energy-consumption numerator covers energy consumed within the organization, energy consumed in the upstream and downstream value chain, or both. This scope relates to energy-consumption data and should not be confused with greenhouse gas emissions scopes.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting within-organisation, value-chain or combined scope.

Watch for The published response for within-organisation, value-chain or combined scope is incomplete or does not match the supporting records.
Fuel, electricity, heating, cooling and steam included
Energy / Operations / Sustainability reporting

The organization must also state which types of energy consumption are included in each ratio: fuel, electricity, heating, cooling and steam. Individual fuels, such as natural gas, diesel or LPG, can be provided as an additional energy-source breakdown but do not replace the required energy-type classification.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting fuel, electricity, heating, cooling and steam included.

Watch for The published response for fuel, electricity, heating, cooling and steam included is incomplete or does not match the supporting records.
Reconciliation to GRI 103-2 and GRI 103-3
Energy / Operations / Sustainability reporting

The numerator should use the energy-consumption data reported under Disclosure 103-2 for energy consumed within the organization and Disclosure 103-3 for significant energy consumption in the upstream and downstream value chain. Where both are included, the organization should reconcile the numerator to both disclosures.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting reconciliation to gri 103-2 and gri 103-3.

Watch for The published response for reconciliation to gri 103-2 and gri 103-3 is incomplete or does not match the supporting records.
Consistent organisational boundary and reporting period
Energy / Operations / Sustainability reporting

The numerator and denominator should use a consistent organizational boundary and reporting period. Facility-level, business-unit or value-chain-category ratios can be reported, but they should be clearly labelled and should not be presented as organization-wide ratios.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting consistent organisational boundary and reporting period.

Watch for The published response for consistent organisational boundary and reporting period is incomplete or does not match the supporting records.
Relevant numerical denominator and unit
Energy / Operations / Sustainability reporting

The organization-specific denominator should be relevant to the industry or activity and aligned with current industry standards. Possible denominators include units of product, production volume, floor area, FTE employees, revenue or sales. The numerical denominator and its unit should be disclosed so that the ratio can be recalculated.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting relevant numerical denominator and unit.

Watch for The published response for relevant numerical denominator and unit is incomplete or does not match the supporting records.
Industry standard, methods and assumptions
Energy / Operations / Sustainability reporting

Where a recognized industry standard is used to calculate energy intensity, the organization should identify the standard and describe the methodologies and assumptions used.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting industry standard, methods and assumptions.

Watch for The published response for industry standard, methods and assumptions is incomplete or does not match the supporting records.
Optional ratio breakdowns
Energy / Operations / Sustainability reporting

Where it improves transparency or comparability, the organization should provide additional breakdowns of energy-intensity ratios by business unit or facility, country, energy source, type of activity or upstream and downstream category.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting optional ratio breakdowns.

Watch for The published response for optional ratio breakdowns is incomplete or does not match the supporting records.
Practical ratio table and explanation of changes
Energy / Operations / Sustainability reporting

A practical disclosure table should therefore include: energy-consumption numerator and unit; scope of energy consumption — within the organization, value chain or both; fuel, electricity, heating, cooling and steam included; numerical organization-specific denominator and unit; calculated energy intensity ratio and unit. Changes in intensity should be explained by distinguishing changes in energy consumption from changes in output, activity levels, business mix, organizational boundary or methodology. A decrease in energy intensity does not necessarily indicate a decrease in absolute energy consumption.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting practical ratio table and explanation of changes.

Watch for The published response for practical ratio table and explanation of changes is incomplete or does not match the supporting records.

Before you start

For every ratio, state whether energy covers the organisation, upstream and downstream value chain, or both, and reconcile the numerator to GRI 103-2 and GRI 103-3 as applicable.
Use an organisation-specific numerical denominator relevant to the industry or activity. Facility and business-unit ratios must be labelled and must not be presented as organisation-wide.
Have the supporting records and the final response been reconciled?

＋ Show GRI 103-4 sub-elements (LRA working checklist)

Disclosure 103-4 requires an organization to report one or more energy intensity ratios. For each ratio, the organization must report the energy-consumption numerator in joules, watt-hours or an appropriate multiple, the numerical organization-specific denominator used in the calculation and the resulting intensity ratio. An energy intensity ratio expresses energy consumption per unit of activity, output or another organization-specific metric. It is not normally a percentage. Examples include GJ per tonne of product, kWh per square metre, MWh per vehicle-kilometre, GJ per 100 FTE employees or MWh per monetary unit of revenue.For each ratio, the organization must state whether the energy-consumption numerator covers energy consumed within the organization, energy consumed in the upstream and downstream value chain, or both. This scope relates to energy-consumption data and should not be confused with greenhouse gas emissions scopes.The organization must also state which types of energy consumption are included in each ratio: fuel, electricity, heating, cooling and steam. Individual fuels, such as natural gas, diesel or LPG, can be provided as an additional energy-source breakdown but do not replace the required energy-type classification.The numerator should use the energy-consumption data reported under Disclosure 103-2 for energy consumed within the organization and Disclosure 103-3 for significant energy consumption in the upstream and downstream value chain. Where both are included, the organization should reconcile the numerator to both disclosures.The numerator and denominator should use a consistent organizational boundary and reporting period. Facility-level, business-unit or value-chain-category ratios can be reported, but they should be clearly labelled and should not be presented as organization-wide ratios.The organization-specific denominator should be relevant to the industry or activity and aligned with current industry standards. Possible denominators include units of product, production volume, floor area, FTE employees, revenue or sales. The numerical denominator and its unit should be disclosed so that the ratio can be recalculated.Where a recognized industry standard is used to calculate energy intensity, the organization should identify the standard and describe the methodologies and assumptions used.Where it improves transparency or comparability, the organization should provide additional breakdowns of energy-intensity ratios by business unit or facility, country, energy source, type of activity or upstream and downstream category.A practical disclosure table should therefore include: energy-consumption numerator and unit; scope of energy consumption — within the organization, value chain or both; fuel, electricity, heating, cooling and steam included; numerical organization-specific denominator and unit; calculated energy intensity ratio and unit. Changes in intensity should be explained by distinguishing changes in energy consumption from changes in output, activity levels, business mix, organizational boundary or methodology. A decrease in energy intensity does not necessarily indicate a decrease in absolute energy consumption.

How to prepare it

For every ratio, state whether energy covers the organisation, upstream and downstream value chain, or both, and reconcile the numerator to GRI 103-2 and GRI 103-3 as applicable.

Collect and reconcile the records for: Energy-consumption numerator, denominator and ratio; Within-organisation, value-chain or combined scope; Fuel, electricity, heating, cooling and steam included; Reconciliation to GRI 103-2 and GRI 103-3; Consistent organisational boundary and reporting period; Relevant numerical denominator and unit; Industry standard, methods and assumptions; Optional ratio breakdowns; Practical ratio table and explanation of changes.

Use an organisation-specific numerical denominator relevant to the industry or activity. Facility and business-unit ratios must be labelled and must not be presented as organisation-wide.

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 each ratio's energy numerator and unit, scope, energy types, numerical denominator and unit, formula and result, boundary reconciliation, industry-standard basis, assumptions, prior-period comparison and change analysis.

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

Energy intensity is energy per unit of activity, output or another organisation-specific metric and is not normally a percentage. Keep the numerator and denominator on the same boundary and reporting-period basis.

Context note

Explain whether intensity changed because of energy consumption, output, activity, business mix, boundary or methodology. Lower intensity does not necessarily mean lower absolute energy consumption.

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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

Energy-consumption numerator, denominator and ratio is reported accurately and completely.
Risk The response omits, misclassifies or overstates energy-consumption numerator, denominator and ratio.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting energy-consumption numerator, denominator and ratio.
Within-organisation, value-chain or combined scope is reported accurately and completely.
Risk The response omits, misclassifies or overstates within-organisation, value-chain or combined scope.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting within-organisation, value-chain or combined scope.
Fuel, electricity, heating, cooling and steam included is reported accurately and completely.
Risk The response omits, misclassifies or overstates fuel, electricity, heating, cooling and steam included.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting fuel, electricity, heating, cooling and steam included.
Reconciliation to GRI 103-2 and GRI 103-3 is reported accurately and completely.
Risk The response omits, misclassifies or overstates reconciliation to gri 103-2 and gri 103-3.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting reconciliation to gri 103-2 and gri 103-3.
Consistent organisational boundary and reporting period is reported accurately and completely.
Risk The response omits, misclassifies or overstates consistent organisational boundary and reporting period.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting consistent organisational boundary and reporting period.
Relevant numerical denominator and unit is reported accurately and completely.
Risk The response omits, misclassifies or overstates relevant numerical denominator and unit.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting relevant numerical denominator and unit.
Industry standard, methods and assumptions is reported accurately and completely.
Risk The response omits, misclassifies or overstates industry standard, methods and assumptions.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting industry standard, methods and assumptions.
Optional ratio breakdowns is reported accurately and completely.
Risk The response omits, misclassifies or overstates optional ratio breakdowns.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting optional ratio breakdowns.
Practical ratio table and explanation of changes is reported accurately and completely.
Risk The response omits, misclassifies or overstates practical ratio table and explanation of changes.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting practical ratio table and explanation of changes.

Evidence pack to prepare

Approved source records, calculation files, reconciliations and review evidence supporting energy-consumption numerator, denominator and ratio.Approved source records, calculation files, reconciliations and review evidence supporting within-organisation, value-chain or combined scope.Approved source records, calculation files, reconciliations and review evidence supporting fuel, electricity, heating, cooling and steam included.Approved source records, calculation files, reconciliations and review evidence supporting reconciliation to gri 103-2 and gri 103-3.Approved source records, calculation files, reconciliations and review evidence supporting consistent organisational boundary and reporting period.Approved source records, calculation files, reconciliations and review evidence supporting relevant numerical denominator and unit.Approved source records, calculation files, reconciliations and review evidence supporting industry standard, methods and assumptions.Approved source records, calculation files, reconciliations and review evidence supporting optional ratio breakdowns.Approved source records, calculation files, reconciliations and review evidence supporting practical ratio table and explanation of changes.

Common reporting gaps

Reporting a percentage instead of an energy-intensity ratio.
Omitting the numerical denominator or its unit.
Mixing organisational and value-chain boundaries.
Listing energy sources without the required energy types.
Presenting a facility ratio as organisation-wide.
Claiming improved performance without explaining the drivers of change.

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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 103-4

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 Upstream and downstream energy consumption → 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

Energy intensity

What to collect before drafting

Energy-consumption numerator, denominator and ratio

Within-organisation, value-chain or combined scope

Fuel, electricity, heating, cooling and steam included

Reconciliation to GRI 103-2 and GRI 103-3

Consistent organisational boundary and reporting period

Relevant numerical denominator and unit

Industry standard, methods and assumptions

Optional ratio breakdowns

Practical ratio table and explanation of changes

How to prepare it

Request the disclosure evidence

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

Energy-consumption numerator, denominator and ratio is reported accurately and completely.

Within-organisation, value-chain or combined scope is reported accurately and completely.

Fuel, electricity, heating, cooling and steam included is reported accurately and completely.

Reconciliation to GRI 103-2 and GRI 103-3 is reported accurately and completely.

Consistent organisational boundary and reporting period is reported accurately and completely.

Relevant numerical denominator and unit is reported accurately and completely.

Industry standard, methods and assumptions is reported accurately and completely.

Optional ratio breakdowns is reported accurately and completely.

Practical ratio table and explanation of changes is reported accurately and completely.

Ask the Knowledge Hub AI Assistant about this disclosure

Check your text

Relevant GRI requirements and related disclosures

Secure your enrolment

Energy intensity

What to collect before drafting

Energy-consumption numerator, denominator and ratio

Within-organisation, value-chain or combined scope

Fuel, electricity, heating, cooling and steam included

Reconciliation to GRI 103-2 and GRI 103-3

Consistent organisational boundary and reporting period

Relevant numerical denominator and unit

Industry standard, methods and assumptions

Optional ratio breakdowns

Practical ratio table and explanation of changes

How to prepare it

Request the disclosure evidence

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

Energy-consumption numerator, denominator and ratio is reported accurately and completely.

Within-organisation, value-chain or combined scope is reported accurately and completely.

Fuel, electricity, heating, cooling and steam included is reported accurately and completely.

Reconciliation to GRI 103-2 and GRI 103-3 is reported accurately and completely.

Consistent organisational boundary and reporting period is reported accurately and completely.

Relevant numerical denominator and unit is reported accurately and completely.

Industry standard, methods and assumptions is reported accurately and completely.

Optional ratio breakdowns is reported accurately and completely.

Practical ratio table and explanation of changes 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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