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GRI Training Partner GRI 302 · Energy · Disclosure GRI 302-1

Replaced by GRI 103 in 2027

Withdrawn for reporting periods beginning on or after 1 January 2027, when GRI 103 takes effect.

Energy consumption within the organization

GRI 302-1 · mandatory · metrics + narrative

Disclosure 302-1 requires an organization to report energy consumption within entities that it owns or controls during the reporting period. The disclosure covers fuel from non-renewable and renewable sources; electricity, heating, cooling and steam consumed and sold; total energy consumption within the organization; the standards, methodologies, assumptions and calculation tools used; and the sources of conversion factors.

Legal status

GRI 302: Energy 2016 remains applicable for reports or other materials published up to 31 December 2026. For reporting published on or after 1 January 2027, use the corresponding disclosure in GRI 103: Energy 2025.

Start preparing ↓ Official Global Reporting Initiative source ↗ Compare 3 real reports

Disclosure focus

Fuel consumption must be reported separately for non-renewable and renewable sources and must include the fuel types used. Fuel and total energy consumption are reported in joules or multiples. Electricity, heating, cooling and steam consumed or sold are reported in joules, watt-hours or multiples.

When calculating total energy consumption, the organization must prevent double counting of self-generated energy. If fuel is used to generate electricity, heating, cooling or steam that is then consumed internally, the energy is counted once under fuel consumption. Electricity, heating, cooling and steam sold are disclosed separately and deducted when calculating total energy consumption.

The reporting boundary is not a discretionary selection of sites with available data. It covers energy consumed by entities owned or controlled by the organization. Where required information cannot be reported, the organization applies the relevant reason for omission in the GRI content index.

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.

  • Organizational boundary

    Sustainability / Finance

    Entities and operations owned or controlled by the organization.

    Evidence Entity register, control assessment, GRI 2-2 mapping.

    Watch for The published response for organizational boundary is incomplete or does not match the supporting records.

  • Non-renewable fuel consumption

    Energy / Fleet / Operations

    Total in GJ/TJ and fuel types, including stationary and mobile sources.

    Evidence Fuel invoices, fleet records, meter and delivery logs.

    Watch for The published response for non-renewable fuel consumption is incomplete or does not match the supporting records.

  • Renewable fuel consumption

    Energy / Operations

    Total in GJ/TJ and fuel types.

    Evidence Supplier specifications, biomass and biofuel records.

    Watch for The published response for renewable fuel consumption is incomplete or does not match the supporting records.

  • Purchased electricity

    Facilities / Energy

    Total consumed in joules, watt-hours or multiples.

    Evidence Bills and meter readings.

    Watch for The published response for purchased electricity is incomplete or does not match the supporting records.

  • Purchased heating

    Facilities

    Total consumed.

    Evidence District-heating invoices and meters.

    Watch for The published response for purchased heating is incomplete or does not match the supporting records.

  • Purchased cooling

    Facilities

    Total consumed.

    Evidence Chilled-water invoices and meters.

    Watch for The published response for purchased cooling is incomplete or does not match the supporting records.

  • Purchased steam

    Operations

    Total consumed.

    Evidence Steam invoices and meters.

    Watch for The published response for purchased steam is incomplete or does not match the supporting records.

  • Self-generated energy

    Engineering / Energy

    Energy generated, internally consumed, not consumed and sold.

    Evidence CHP, solar, generator and export-meter records.

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

  • Electricity sold

    Energy / Trading

    Total sold.

    Evidence Export meters, contracts and invoices.

    Watch for The published response for electricity sold is incomplete or does not match the supporting records.

  • Heating, cooling and steam sold

    Energy / Trading

    Totals by type.

    Evidence Metering and sales records.

    Watch for The published response for heating, cooling and steam sold is incomplete or does not match the supporting records.

  • Double-counting control

    Energy / Sustainability

    Treatment of fuel used for internally consumed self-generated energy.

    Evidence Energy-flow reconciliation.

    Watch for The published response for double-counting control is incomplete or does not match the supporting records.

  • Total energy consumption

    Sustainability Reporting

    Total calculated using the GRI 302-1 formula in GJ/TJ.

    Evidence Consolidation workbook.

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

  • Methodology

    Sustainability Reporting

    Standards, assumptions and calculation tools.

    Evidence Methodology note.

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

  • Conversion factors

    Energy / Sustainability

    Factor values and named sources.

    Evidence Factor library and source documents.

    Watch for The published response for conversion factors is incomplete or does not match the supporting records.

Before you start

  • Disclosure 302-1 requires an organization to report energy consumption within entities that it owns or controls during the reporting period. The disclosure covers fuel from non-renewable and renewable sources; electricity, heating, cooling and steam consumed and sold; total energy consumption within the organization; the standards, methodologies, assumptions and calculation tools used; and the sources of conversion factors.
  • Apply Disclosure 302-1 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 302-1 sub-elements (LRA working checklist)

How to prepare it

Disclosure 302-1 requires an organization to report energy consumption within entities that it owns or controls during the reporting period. The disclosure covers fuel from non-renewable and renewable sources; electricity, heating, cooling and steam consumed and sold; total energy consumption within the organization; the standards, methodologies, assumptions and calculation tools used; and the sources of conversion factors.
Collect and reconcile the records for: Organizational boundary; Non-renewable fuel consumption; Renewable fuel consumption; Purchased electricity; Purchased heating; Purchased cooling; Purchased steam; Self-generated energy; Electricity sold; Heating, cooling and steam sold; Double-counting control; Total energy consumption; Methodology; Conversion factors.
Apply Disclosure 302-1 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting.
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 reporting-period records and reconciliations for Disclosure 302-1: Organizational boundary; Non-renewable fuel consumption; Renewable fuel consumption; Purchased electricity; Purchased heating; Purchased cooling; Purchased steam; Self-generated energy; Electricity sold; Heating, cooling and steam sold; Double-counting control; Total energy consumption; Methodology; Conversion factors. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

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

Better request

Provide the reporting-period records and reconciliations for Disclosure 302-1: Organizational boundary; Non-renewable fuel consumption; Renewable fuel consumption; Purchased electricity; Purchased heating; Purchased cooling; Purchased steam; Self-generated energy; Electricity sold; Heating, cooling and steam sold; Double-counting control; Total energy consumption; Methodology; Conversion factors. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

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

The reporting boundary is not a discretionary selection of sites with available data. It covers energy consumed by entities owned or controlled by the organization. Where required information cannot be reported, the organization applies the relevant reason for omission in the GRI content index.

Context note

Keep mandatory Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Use a GRI 1 reason for omission where an applicable requirement cannot be reported.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 302-1 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Check

For each claim, check the evidence

  • Organizational boundary is reported accurately and completely.

    Risk The response omits, misclassifies or overstates organizational boundary.

    Evidence to check Entity register, control assessment, GRI 2-2 mapping.

  • Non-renewable fuel consumption is reported accurately and completely.

    Risk The response omits, misclassifies or overstates non-renewable fuel consumption.

    Evidence to check Fuel invoices, fleet records, meter and delivery logs.

  • Renewable fuel consumption is reported accurately and completely.

    Risk The response omits, misclassifies or overstates renewable fuel consumption.

    Evidence to check Supplier specifications, biomass and biofuel records.

  • Purchased electricity is reported accurately and completely.

    Risk The response omits, misclassifies or overstates purchased electricity.

    Evidence to check Bills and meter readings.

  • Purchased heating is reported accurately and completely.

    Risk The response omits, misclassifies or overstates purchased heating.

    Evidence to check District-heating invoices and meters.

  • Purchased cooling is reported accurately and completely.

    Risk The response omits, misclassifies or overstates purchased cooling.

    Evidence to check Chilled-water invoices and meters.

  • Purchased steam is reported accurately and completely.

    Risk The response omits, misclassifies or overstates purchased steam.

    Evidence to check Steam invoices and meters.

  • Self-generated energy is reported accurately and completely.

    Risk The response omits, misclassifies or overstates self-generated energy.

    Evidence to check CHP, solar, generator and export-meter records.

  • Electricity sold is reported accurately and completely.

    Risk The response omits, misclassifies or overstates electricity sold.

    Evidence to check Export meters, contracts and invoices.

  • Heating, cooling and steam sold is reported accurately and completely.

    Risk The response omits, misclassifies or overstates heating, cooling and steam sold.

    Evidence to check Metering and sales records.

  • Double-counting control is reported accurately and completely.

    Risk The response omits, misclassifies or overstates double-counting control.

    Evidence to check Energy-flow reconciliation.

  • Total energy consumption is reported accurately and completely.

    Risk The response omits, misclassifies or overstates total energy consumption.

    Evidence to check Consolidation workbook.

  • Methodology is reported accurately and completely.

    Risk The response omits, misclassifies or overstates methodology.

    Evidence to check Methodology note.

  • Conversion factors is reported accurately and completely.

    Risk The response omits, misclassifies or overstates conversion factors.

    Evidence to check Factor library and source documents.

Evidence pack to prepare

Common reporting gaps

  • Double counting fuel and the energy generated from that fuel for internal use.
  • Treating purchased renewable electricity as renewable fuel.
  • Using internal labels in place of the defined GRI terms.
  • Leaving a required preparation field unsupported by traceable evidence.
  • Treating GRI recommendations as mandatory requirements or mandatory requirements as optional.
  • Publishing estimates, exclusions or partial scope without methods, assumptions and the applicable reason for omission.

Real reports

How 3 companies report it

Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.

Real published reports

SCG Packaging Public Company Limited

Partial

Containers and Packaging · Thailand · 2025 · p.78 ↗

SCG Packaging Public Company Limited’s Sustainability Report 2025 provides reported values for non-renewable fuel consumption on page 85 and total energy use on page 103, with electricity sold also quantified on page 101. The report partially addresses the calculation method for emissions on page 84 but does not clearly specify the conversion factor source. Notably, the report lacks detailed information on non-renewable fuel types, renewable fuel use and types, electricity used, heating, cooling, and steam used or sold.

Grupo Cibest S.A.

Partial

Banks / Diverse Financials / Insurance · Colombia · 2025 · p.35 ↗

Grupo Cibest S.A.'s 2025 Management Report provides reported values for total energy use (p.5), non-renewable fuel use including vehicle fuel consumption under Scope 1 (p.42), and renewable fuel use expressed in tCO2e related to electricity consumption and market-based Scope 2 emissions (p.295). The report also references the source of emission factors and global warming potential rates used in calculations (p.295). However, the report does not provide specific details on the types of non-renewable or renewable fuels used, nor does it include information on electricity, heating, cooling, or steam consumption or sales, and the calculation methodology remains unclear.

Tanla Platforms Limited

Exact

Software and Services · India · 2025 · p.221 ↗

Tanla Platforms Limited's Integrated Report FY25 provides data on total energy use, reporting consumption within and outside the organisation at 97,243 GJ (p.377), and details renewable and non-renewable electricity consumption values on page 221. The report also includes information on electricity sold, accounting for 90% of the entity’s turnover (p.194), and references the calculation method used (p.381). However, the report does not provide specific details on types of renewable or non-renewable fuels, nor does it disclose data on electricity, heating, cooling, or steam used or sold beyond the mentioned points.
FieldSCG Packaging Public Company LimitedGrupo Cibest S.A.Tanla Platforms Limited
Non-renewable fuel useNot foundNot foundNot found
Non-renewable fuel typesNot foundNot foundNot found
Renewable fuel useNot foundNot foundNot found
Renewable fuel typesNot foundNot foundNot found
Electricity usedNot foundNot foundNot found
Heating usedNot foundNot foundNot found
Cooling usedNot foundNot foundNot found
Steam usedNot foundNot foundNot found
Electricity soldNot foundNot foundNot found
Heating soldNot foundNot foundNot found
Cooling soldNot foundNot foundNot found
Steam soldNot foundNot foundNot found
Total energy useNot foundNot foundNot found
Calculation methodPartialPartialNot found
Conversion factor sourceNot foundNot foundNot found

Full evidence map with quotes and page numbers →

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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 302-1

within GRI 302: Energy

Open official source →

Guides that settle this question

GRI 103: Energy 2025 — what changes from GRI 302 →

Related & explore

Energy consumption outside of the organization → CardEnergy intensity → CardReduction of energy consumption → CardReductions in energy requirements of products and services → CardBrowse all disclosures →

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