Energy consumption within the organization

Disclosure focus

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.

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.