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GRI Training Partner GRI 302 · Energy · Disclosure GRI 302-2

Replaced by GRI 103 in 2027

Withdrawn for reporting periods beginning on or after 1 January 2027, when GRI 103 takes effect.

Energy consumption outside of the organization

GRI 302-2 · mandatory · narrative disclosure

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.

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

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.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • GRI 302-1 reconciliation

    Sustainability / Energy

    Energy streams excluded because they are already reported within the organization.

    Evidence GRI 302-1 workbook and boundary mapping.

    Watch for The published response for gri 302-1 reconciliation is incomplete or does not match the supporting records.

  • Upstream and downstream screening

    Sustainability Reporting

    Full assessment of potential value-chain categories and activities.

    Evidence Category screening and significance assessment.

    Watch for The published response for upstream and downstream screening is incomplete or does not match the supporting records.

  • External energy consumption

    Category data owners

    Energy in GJ/TJ for each included activity and the consolidated total.

    Evidence Supplier records, models and source data.

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

  • Value-chain category

    Sustainability Reporting

    Applicable upstream or downstream category.

    Evidence GHG Protocol category mapping.

    Watch for The published response for value-chain category is incomplete or does not match the supporting records.

  • Relevance criteria

    Sustainability / Risk

    Why an activity is included or excluded.

    Evidence Significance methodology and approval record.

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

  • Activity data

    Procurement / Logistics / Product teams

    Distance, fuel, electricity, production, sales, use-phase or treatment data.

    Evidence Operational system exports.

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

  • Primary or estimated data

    Data owners

    Data-quality classification and primary-data coverage.

    Evidence Supplier files and estimation register.

    Watch for The published response for primary or estimated data is incomplete or does not match the supporting records.

  • Calculation method

    Data Analytics / Sustainability

    Method, assumptions, allocation and calculation tool.

    Evidence Methodology document and model.

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

  • Conversion factors

    Sustainability / Energy

    Energy factors, source, version and period.

    Evidence Factor library and official sources.

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

  • Category total

    Sustainability Reporting

    Energy consumption by upstream or downstream category.

    Evidence Calculation workbook.

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

  • Consolidated total

    Sustainability Reporting

    Total energy consumption outside the organization.

    Evidence Category reconciliation.

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

  • Renewable/non-renewable split

    Energy / Suppliers

    Optional under GRI 302-2; useful for transition to GRI 103.

    Evidence Energy-source classification.

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

Before you start

  • 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.
  • Apply Disclosure 302-2 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 302-2 sub-elements (LRA working checklist)

How to prepare it

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.
Collect and reconcile the records for: GRI 302-1 reconciliation; Upstream and downstream screening; External energy consumption; Value-chain category; Relevance criteria; Activity data; Primary or estimated data; Calculation method; Conversion factors; Category total; Consolidated total; Renewable/non-renewable split.
Apply Disclosure 302-2 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 302-2: GRI 302-1 reconciliation; Upstream and downstream screening; External energy consumption; Value-chain category; Relevance criteria; Activity data; Primary or estimated data; Calculation method; Conversion factors; Category total; Consolidated total; Renewable/non-renewable split. 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 302-2: GRI 302-1 reconciliation; Upstream and downstream screening; External energy consumption; Value-chain category; Relevance criteria; Activity data; Primary or estimated data; Calculation method; Conversion factors; Category total; Consolidated total; Renewable/non-renewable split. 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

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.

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 302-2 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

  • GRI 302-1 reconciliation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates gri 302-1 reconciliation.

    Evidence to check GRI 302-1 workbook and boundary mapping.

  • Upstream and downstream screening is reported accurately and completely.

    Risk The response omits, misclassifies or overstates upstream and downstream screening.

    Evidence to check Category screening and significance assessment.

  • External energy consumption is reported accurately and completely.

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

    Evidence to check Supplier records, models and source data.

  • Value-chain category is reported accurately and completely.

    Risk The response omits, misclassifies or overstates value-chain category.

    Evidence to check GHG Protocol category mapping.

  • Relevance criteria is reported accurately and completely.

    Risk The response omits, misclassifies or overstates relevance criteria.

    Evidence to check Significance methodology and approval record.

  • Activity data is reported accurately and completely.

    Risk The response omits, misclassifies or overstates activity data.

    Evidence to check Operational system exports.

  • Primary or estimated data is reported accurately and completely.

    Risk The response omits, misclassifies or overstates primary or estimated data.

    Evidence to check Supplier files and estimation register.

  • Calculation method is reported accurately and completely.

    Risk The response omits, misclassifies or overstates calculation method.

    Evidence to check Methodology document and model.

  • Conversion factors is reported accurately and completely.

    Risk The response omits, misclassifies or overstates conversion factors.

    Evidence to check Factor library and official sources.

  • Category total is reported accurately and completely.

    Risk The response omits, misclassifies or overstates category total.

    Evidence to check Calculation workbook.

  • Consolidated total is reported accurately and completely.

    Risk The response omits, misclassifies or overstates consolidated total.

    Evidence to check Category reconciliation.

  • Renewable/non-renewable split is reported accurately and completely.

    Risk The response omits, misclassifies or overstates renewable/non-renewable split.

    Evidence to check Energy-source classification.

Evidence pack to prepare

Common reporting gaps

  • Reporting Scope 3 GHG emissions instead of energy consumption outside the organisation.
  • Defining outside the organisation only by physical location.
  • 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

Companhia Energética de Minas Gerais - CEMIG

Partial

Electric Utilities / IPP / Energy Traders · Brazil · 2024 · p.116 ↗

Companhia Energética de Minas Gerais (CEMIG) provides data on external energy use in its 2024 Annual Sustainability Report, specifically referencing energy consumption outside the organisation on page 117. The report also includes information on the calculation basis for energy-related metrics on page 157 and details the source of conversion factors on page 155. However, the report does not clearly specify the full scope or detailed breakdown of external energy use beyond these references, leaving some aspects of the disclosure unclear.

SQM / Sociedad Química y Minera de Chile

Partial

Mining — Rare Minerals / Precious Metals / Gems · Chile · 2024 · p.213 ↗

SQM's Sustainability Report 2024 provides detailed disclosures on energy consumption, including external energy use with specific metrics by type and location (p.337), and reports energy intensity values such as diesel consumption per metric ton of production (p.339). The report also includes the calculation basis aligned with international standards (p.41) and cites conversion factor sources referencing GRI indicators (p.287). However, while emissions data for various sources and years are presented (pp.330-333), the report does not clearly specify the full scope of energy sources covered or the completeness of emissions coverage across all operations.

Abertis

Partial

Ground Transportation — Highways and Railtracks · Spain · 2024 · p.256 ↗

Abertis' 2024 Annual Report provides data on external energy use, reporting fuel consumption by renewable sources such as biomass with values of 11,247, 28,755, and 36,868 MWh on page 115. The report also references its calculation basis in line with standards derived from EU legislation on page 214. However, the report does not clearly disclose the overall energy consumption percentages beyond the renewable fuel figures, nor does it provide detailed conversion factors specifically related to energy use, with page 328 instead discussing financial conversion factors.
FieldCompanhia Energética de Minas Gerais - CEMIGSQM / Sociedad Química y Minera de ChileAbertis
External energy useNot foundNot foundNot found
Calculation basisNot foundNot foundNot found
Conversion factor sourceNot foundNot foundNot found

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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 302-2

within GRI 302: Energy

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Guides that settle this question

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

Related & explore

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