Energy consumption outside of the organization

Disclosure focus

Disclosure 302-2 requires an organization to report energy consumption outside the organization in joules or multiples, together with the standards, methodologies, assumptions and calculation tools used and the sources of the conversion factors.

Energy consumption outside the organization occurs in upstream and downstream activities associated with the organization’s operations. It is not defined solely by whether energy is consumed away from the organization’s physical sites. For example, energy used by an owned or controlled vehicle can fall within Disclosure 302-1 even when the vehicle operates off-site.

When compiling the disclosure, exclude all energy consumption reported under Disclosure 302-1. Assess potential upstream and downstream activities systematically using documented relevance criteria, including their contribution to anticipated energy consumption, reduction potential, climate-related risks, stakeholder relevance, outsourcing and sector significance.

GRI recommends listing energy consumption with a breakdown by upstream and downstream categories and activities. The categories can be aligned with the GHG Protocol Corporate Value Chain (Scope 3) Standard.

Activity data used for Scope 3 calculations can support the disclosure, but GRI 302-2 reports energy rather than GHG emissions. Use energy-content or activity-to-energy conversion factors and report the result in joules or multiples, not tonnes of CO₂e.

This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.