GRI 103 — Reduction in energy consumption

Disclosure focus

Conservation and efficiency initiatives can include process redesign, equipment conversion or retrofitting, fuel switching and behavioural change. Other factors can include lower production capacity, outsourcing, changes in organisational boundaries and weather conditions. Where possible, the organisation can provide a quantitative breakdown of the total reduction by individual initiative and other factor, but this breakdown should be identified as additional information rather than a separate mandatory datapoint.

The organisation must identify the types of energy consumption included in the reduction: fuel, electricity, heating, cooling and steam. Individual energy sources, such as natural gas, diesel, solar electricity or district heating, can be reported as additional detail.

The organisation must state whether the reduction was achieved within the organisation, in its upstream and downstream value chain, or both. Where the reduction occurred in the value chain, it must list the relevant upstream and downstream categories. It should additionally provide a numerical breakdown of the reduction by category.

The organisation should consider the whole life cycle of its products and services when assessing energy reductions. This is particularly relevant for products with high use-phase energy demand, such as vehicles and electronic equipment. Where applicable, it can report reductions in the energy requirements of sold products or services using a clearly defined functional unit and consistent use-phase assumptions.

The organisation must state whether the reduction is sourced from direct measurements, estimated or modelled. Where estimates or models are used, it must describe the relevant methods. If a total combines measured, estimated and modelled components, each component should be identified and reconciled.

The organisation must report either a base year or a baseline and must distinguish between them. A base year is a historical year or historical period against which performance is compared. A baseline is the projected energy consumption that would have occurred in the absence of the reduction activity.

For the selected base year or baseline, the organisation must explain why it was chosen and report the associated energy-consumption value. The current and comparison boundaries, energy types and calculation methods should be consistent.

The organisation should report the percentage reduction compared with the energy consumption in the base year or baseline. This percentage supplements and does not replace the mandatory absolute reduction in energy units.

The organisation must report the standards, methodologies, assumptions and calculation tools used. It should explain why they were selected and describe any changes from previous reporting periods, including updates to energy-consumption models made to reflect technological improvements.

A practical disclosure should therefore show:

the absolute reduction and unit;

the contribution of conservation and efficiency initiatives and other factors;

fuel, electricity, heating, cooling and steam included;

whether the reduction occurred within the organisation, in the value chain or both;

the relevant value-chain categories;

direct, estimated or modelled measurement basis;

the base year or no-action baseline, rationale and energy-consumption value;

the percentage reduction;

standards, methodologies, assumptions and calculation tools.

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.

Absolute energy reduction, unit and drivers
Energy / Operations / Sustainability reporting

Disclosure 103-5 requires an organisation to report the reduction in energy consumption achieved during the reporting period in joules, watt-hours or an appropriate multiple. The disclosure must explain whether and how the reduction resulted from the organisation’s conservation and efficiency initiatives and from other factors. Conservation and efficiency initiatives can include process redesign, equipment conversion or retrofitting, fuel switching and behavioural change. Other factors can include lower production capacity, outsourcing, changes in organisational boundaries and weather conditions. Where possible, the organisation can provide a quantitative breakdown of the total reduction by individual initiative and other factor, but this breakdown should be identified as additional information rather than a separate mandatory datapoint.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting absolute energy reduction, unit and drivers.

Watch for The published response for absolute energy reduction, unit and drivers is incomplete or does not match the supporting records.
Energy types included
Energy / Operations / Sustainability reporting

The organisation must identify the types of energy consumption included in the reduction: fuel, electricity, heating, cooling and steam. Individual energy sources, such as natural gas, diesel, solar electricity or district heating, can be reported as additional detail.

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

Watch for The published response for energy types included is incomplete or does not match the supporting records.
Organisational and value-chain scope and categories
Energy / Operations / Sustainability reporting

The organisation must state whether the reduction was achieved within the organisation, in its upstream and downstream value chain, or both. Where the reduction occurred in the value chain, it must list the relevant upstream and downstream categories. It should additionally provide a numerical breakdown of the reduction by category.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting organisational and value-chain scope and categories.

Watch for The published response for organisational and value-chain scope and categories is incomplete or does not match the supporting records.
Product and service life-cycle reductions
Energy / Operations / Sustainability reporting

The organisation should consider the whole life cycle of its products and services when assessing energy reductions. This is particularly relevant for products with high use-phase energy demand, such as vehicles and electronic equipment. Where applicable, it can report reductions in the energy requirements of sold products or services using a clearly defined functional unit and consistent use-phase assumptions.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting product and service life-cycle reductions.

Watch for The published response for product and service life-cycle reductions is incomplete or does not match the supporting records.
Direct, estimated or modelled measurement basis
Energy / Operations / Sustainability reporting

The organisation must state whether the reduction is sourced from direct measurements, estimated or modelled. Where estimates or models are used, it must describe the relevant methods. If a total combines measured, estimated and modelled components, each component should be identified and reconciled.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting direct, estimated or modelled measurement basis.

Watch for The published response for direct, estimated or modelled measurement basis is incomplete or does not match the supporting records.
Base year or no-action baseline
Energy / Operations / Sustainability reporting

The organisation must report either a base year or a baseline and must distinguish between them. A base year is a historical year or historical period against which performance is compared. A baseline is the projected energy consumption that would have occurred in the absence of the reduction activity. For the selected base year or baseline, the organisation must explain why it was chosen and report the associated energy-consumption value. The current and comparison boundaries, energy types and calculation methods should be consistent.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting base year or no-action baseline.

Watch for The published response for base year or no-action baseline is incomplete or does not match the supporting records.
Percentage reduction
Energy / Operations / Sustainability reporting

The organisation should report the percentage reduction compared with the energy consumption in the base year or baseline. This percentage supplements and does not replace the mandatory absolute reduction in energy units.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting percentage reduction.

Watch for The published response for percentage reduction is incomplete or does not match the supporting records.
Standards, methods, assumptions and changes
Energy / Operations / Sustainability reporting

The organisation must report the standards, methodologies, assumptions and calculation tools used. It should explain why they were selected and describe any changes from previous reporting periods, including updates to energy-consumption models made to reflect technological improvements.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting standards, methods, assumptions and changes.

Watch for The published response for standards, methods, assumptions and changes is incomplete or does not match the supporting records.
Practical disclosure structure
Energy / Operations / Sustainability reporting

A practical disclosure should therefore show: the absolute reduction and unit; the contribution of conservation and efficiency initiatives and other factors; fuel, electricity, heating, cooling and steam included; whether the reduction occurred within the organisation, in the value chain or both; the relevant value-chain categories; direct, estimated or modelled measurement basis; the base year or no-action baseline, rationale and energy-consumption value; the percentage reduction; standards, methodologies, assumptions and calculation tools.

Evidence Approved source records, calculation files, reconciliations and review evidence supporting practical disclosure structure.

Watch for The published response for practical disclosure structure is incomplete or does not match the supporting records.

Before you start

State whether the reduction occurred within the organisation, in the upstream and downstream value chain, or both, and list relevant value-chain categories where applicable.
Report a mandatory absolute reduction in energy units. A percentage and initiative-level or category-level breakdown supplement rather than replace it.
Have the supporting records and the final response been reconciled?

＋ Show GRI 103-5 sub-elements (LRA working checklist)

Disclosure 103-5 requires an organisation to report the reduction in energy consumption achieved during the reporting period in joules, watt-hours or an appropriate multiple. The disclosure must explain whether and how the reduction resulted from the organisation’s conservation and efficiency initiatives and from other factors. Conservation and efficiency initiatives can include process redesign, equipment conversion or retrofitting, fuel switching and behavioural change. Other factors can include lower production capacity, outsourcing, changes in organisational boundaries and weather conditions. Where possible, the organisation can provide a quantitative breakdown of the total reduction by individual initiative and other factor, but this breakdown should be identified as additional information rather than a separate mandatory datapoint.The organisation must identify the types of energy consumption included in the reduction: fuel, electricity, heating, cooling and steam. Individual energy sources, such as natural gas, diesel, solar electricity or district heating, can be reported as additional detail.The organisation must state whether the reduction was achieved within the organisation, in its upstream and downstream value chain, or both. Where the reduction occurred in the value chain, it must list the relevant upstream and downstream categories. It should additionally provide a numerical breakdown of the reduction by category.The organisation should consider the whole life cycle of its products and services when assessing energy reductions. This is particularly relevant for products with high use-phase energy demand, such as vehicles and electronic equipment. Where applicable, it can report reductions in the energy requirements of sold products or services using a clearly defined functional unit and consistent use-phase assumptions.The organisation must state whether the reduction is sourced from direct measurements, estimated or modelled. Where estimates or models are used, it must describe the relevant methods. If a total combines measured, estimated and modelled components, each component should be identified and reconciled.The organisation must report either a base year or a baseline and must distinguish between them. A base year is a historical year or historical period against which performance is compared. A baseline is the projected energy consumption that would have occurred in the absence of the reduction activity. For the selected base year or baseline, the organisation must explain why it was chosen and report the associated energy-consumption value. The current and comparison boundaries, energy types and calculation methods should be consistent.The organisation should report the percentage reduction compared with the energy consumption in the base year or baseline. This percentage supplements and does not replace the mandatory absolute reduction in energy units.The organisation must report the standards, methodologies, assumptions and calculation tools used. It should explain why they were selected and describe any changes from previous reporting periods, including updates to energy-consumption models made to reflect technological improvements.A practical disclosure should therefore show: the absolute reduction and unit; the contribution of conservation and efficiency initiatives and other factors; fuel, electricity, heating, cooling and steam included; whether the reduction occurred within the organisation, in the value chain or both; the relevant value-chain categories; direct, estimated or modelled measurement basis; the base year or no-action baseline, rationale and energy-consumption value; the percentage reduction; standards, methodologies, assumptions and calculation tools.

How to prepare it

State whether the reduction occurred within the organisation, in the upstream and downstream value chain, or both, and list relevant value-chain categories where applicable.

Collect and reconcile the records for: Absolute energy reduction, unit and drivers; Energy types included; Organisational and value-chain scope and categories; Product and service life-cycle reductions; Direct, estimated or modelled measurement basis; Base year or no-action baseline; Percentage reduction; Standards, methods, assumptions and changes; Practical disclosure structure.

Report a mandatory absolute reduction in energy units. A percentage and initiative-level or category-level breakdown supplement rather than replace it.

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 absolute reduction and unit; conservation, efficiency and other drivers; energy types; scope and value-chain categories; product-use evidence; measurement basis; base year or no-action baseline and value; percentage; standards, methods, assumptions, models and prior-period changes.

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

Distinguish a historical base year from a projected no-action baseline. Identify and reconcile directly measured, estimated and modelled components and keep current and comparison boundaries and energy types consistent.

Context note

Consider whole-life-cycle reductions for products and services with high use-phase energy demand and use a defined functional unit and consistent assumptions.

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Preparation tools & forms

Download preparation tools for GRI 103-5 with free verified email access for 24 hours. Source-report links remain public.

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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

Absolute energy reduction, unit and drivers is reported accurately and completely.
Risk The response omits, misclassifies or overstates absolute energy reduction, unit and drivers.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting absolute energy reduction, unit and drivers.
Energy types included is reported accurately and completely.
Risk The response omits, misclassifies or overstates energy types included.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting energy types included.
Organisational and value-chain scope and categories is reported accurately and completely.
Risk The response omits, misclassifies or overstates organisational and value-chain scope and categories.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting organisational and value-chain scope and categories.
Product and service life-cycle reductions is reported accurately and completely.
Risk The response omits, misclassifies or overstates product and service life-cycle reductions.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting product and service life-cycle reductions.
Direct, estimated or modelled measurement basis is reported accurately and completely.
Risk The response omits, misclassifies or overstates direct, estimated or modelled measurement basis.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting direct, estimated or modelled measurement basis.
Base year or no-action baseline is reported accurately and completely.
Risk The response omits, misclassifies or overstates base year or no-action baseline.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting base year or no-action baseline.
Percentage reduction is reported accurately and completely.
Risk The response omits, misclassifies or overstates percentage reduction.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting percentage reduction.
Standards, methods, assumptions and changes is reported accurately and completely.
Risk The response omits, misclassifies or overstates standards, methods, assumptions and changes.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting standards, methods, assumptions and changes.
Practical disclosure structure is reported accurately and completely.
Risk The response omits, misclassifies or overstates practical disclosure structure.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting practical disclosure structure.

Evidence pack to prepare

Approved source records, calculation files, reconciliations and review evidence supporting absolute energy reduction, unit and drivers.Approved source records, calculation files, reconciliations and review evidence supporting energy types included.Approved source records, calculation files, reconciliations and review evidence supporting organisational and value-chain scope and categories.Approved source records, calculation files, reconciliations and review evidence supporting product and service life-cycle reductions.Approved source records, calculation files, reconciliations and review evidence supporting direct, estimated or modelled measurement basis.Approved source records, calculation files, reconciliations and review evidence supporting base year or no-action baseline.Approved source records, calculation files, reconciliations and review evidence supporting percentage reduction.Approved source records, calculation files, reconciliations and review evidence supporting standards, methods, assumptions and changes.Approved source records, calculation files, reconciliations and review evidence supporting practical disclosure structure.

Common reporting gaps

Reporting only a percentage reduction without an absolute energy value.
Calling a historical year a baseline.
Attributing all reduction to efficiency while ignoring production or weather effects.
Omitting value-chain categories and product-use reductions.
Combining measured, estimated and modelled values without reconciliation.
Changing methods or model versions without explaining the effect.

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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 103-5

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 →GRI and ESRS Interoperability: Can One Dataset Support Both Reports? →

Related & explore

Energy policies and commitments → Card Energy consumption and self-generation within the organization → Card Upstream and downstream energy consumption → Card Energy intensity → 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

Reduction in energy consumption

What to collect before drafting

Absolute energy reduction, unit and drivers

Energy types included

Organisational and value-chain scope and categories

Product and service life-cycle reductions

Direct, estimated or modelled measurement basis

Base year or no-action baseline

Percentage reduction

Standards, methods, assumptions and changes

Practical disclosure structure

How to prepare it

Request the disclosure evidence

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

Absolute energy reduction, unit and drivers is reported accurately and completely.

Energy types included is reported accurately and completely.

Organisational and value-chain scope and categories is reported accurately and completely.

Product and service life-cycle reductions is reported accurately and completely.

Direct, estimated or modelled measurement basis is reported accurately and completely.

Base year or no-action baseline is reported accurately and completely.

Percentage reduction is reported accurately and completely.

Standards, methods, assumptions and changes is reported accurately and completely.

Practical disclosure structure 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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Reduction in energy consumption

What to collect before drafting

Absolute energy reduction, unit and drivers

Energy types included

Organisational and value-chain scope and categories

Product and service life-cycle reductions

Direct, estimated or modelled measurement basis

Base year or no-action baseline

Percentage reduction

Standards, methods, assumptions and changes

Practical disclosure structure

How to prepare it

Request the disclosure evidence

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

Absolute energy reduction, unit and drivers is reported accurately and completely.

Energy types included is reported accurately and completely.

Organisational and value-chain scope and categories is reported accurately and completely.

Product and service life-cycle reductions is reported accurately and completely.

Direct, estimated or modelled measurement basis is reported accurately and completely.

Base year or no-action baseline is reported accurately and completely.

Percentage reduction is reported accurately and completely.

Standards, methods, assumptions and changes is reported accurately and completely.

Practical disclosure structure 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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