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GRI Training Partner GRI 302 · Energy · Disclosure GRI 302-3

Replaced by GRI 103 in 2027

Withdrawn for reporting periods beginning on or after 1 January 2027, when GRI 103 takes effect.

Energy intensity

GRI 302-3 · mandatory · quantitative metrics

Disclosure 302-3 requires an organization to report its energy intensity ratio, the organization-specific metric used as the denominator, the types of energy included in the calculation, and whether the ratio covers energy consumed within the organization, outside the organization, or both.

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 ↗

Disclosure focus

Calculate the ratio by dividing absolute energy consumption by the organization-specific metric. Present the result in a compound unit that identifies both elements of the calculation, for example kWh/tonne, MJ/FTE, kWh/m² or GJ/GBP million revenue. Do not replace the energy intensity ratio with a percentage change or an energy-mix percentage.

If the organization reports intensity for energy consumed within the organization and energy consumed outside it, present the two ratios separately. State whether the numerator includes fuel, electricity, heating, cooling, steam, or all of these energy types.

The primary ratio should represent the organization. Facility-, country- or business-unit-level ratios can be presented as additional breakdowns where they improve transparency or comparability. Numerator and denominator should cover the same entities, activities and reporting period.

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 numerator

    Energy / Operations

    Energy amount included in the ratio and its unit.

    Evidence GRI 302-1/302-2 workbook, meters, invoices and fuel records.

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

  • Organization-specific denominator

    Relevant business owner

    Activity, output, scale or financial metric used in the calculation, including amount and unit.

    Evidence Production, finance, property or workforce records.

    Watch for The published response for organization-specific denominator is incomplete or does not match the supporting records.

  • Energy intensity ratio

    Sustainability Reporting

    Numerator divided by denominator.

    Evidence Calculation workbook and arithmetic check.

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

  • Ratio unit

    Sustainability Reporting

    Compound unit showing energy per organization-specific metric.

    Evidence Published table and calculation schedule.

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

  • Types of energy included

    Energy Management

    Fuel, electricity, heating, cooling, steam, or all.

    Evidence Energy-type mapping.

    Watch for The published response for types of energy included is incomplete or does not match the supporting records.

  • Energy scope

    Sustainability Reporting

    Within the organization, outside it, or both.

    Evidence GRI 302-1/302-2 scope reconciliation.

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

  • Separate scope ratios

    Sustainability Reporting

    Separate ratios where within and outside energy are both reported.

    Evidence Calculation workbook.

    Watch for The published response for separate scope ratios is incomplete or does not match the supporting records.

  • Reporting boundary

    Sustainability / Finance

    Entities, facilities and activities covered by numerator and denominator.

    Evidence Entity and facility mapping.

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

  • Reporting period

    Data owners

    Period covered by both calculation inputs.

    Evidence Reporting calendar and source extracts.

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

  • Methodology

    Sustainability / Energy

    Formula, conversions, estimates and consolidation approach.

    Evidence Method note and factor register.

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

Before you start

  • Disclosure 302-3 requires an organization to report its energy intensity ratio, the organization-specific metric used as the denominator, the types of energy included in the calculation, and whether the ratio covers energy consumed within the organization, outside the organization, or both.
  • Apply Disclosure 302-3 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 302-3 sub-elements (LRA working checklist)

How to prepare it

Disclosure 302-3 requires an organization to report its energy intensity ratio, the organization-specific metric used as the denominator, the types of energy included in the calculation, and whether the ratio covers energy consumed within the organization, outside the organization, or both.
Collect and reconcile the records for: Absolute energy numerator; Organization-specific denominator; Energy intensity ratio; Ratio unit; Types of energy included; Energy scope; Separate scope ratios; Reporting boundary; Reporting period; Methodology.
Apply Disclosure 302-3 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 302-3: Absolute energy numerator; Organization-specific denominator; Energy intensity ratio; Ratio unit; Types of energy included; Energy scope; Separate scope ratios; Reporting boundary; Reporting period; Methodology. 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 302-3: Absolute energy numerator; Organization-specific denominator; Energy intensity ratio; Ratio unit; Types of energy included; Energy scope; Separate scope ratios; Reporting boundary; Reporting period; Methodology. 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 primary ratio should represent the organization. Facility-, country- or business-unit-level ratios can be presented as additional breakdowns where they improve transparency or comparability. Numerator and denominator should cover the same entities, activities and reporting period.

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 302-3 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

  • Absolute energy numerator is reported accurately and completely.

    Risk The response omits, misclassifies or overstates absolute energy numerator.

    Evidence to check GRI 302-1/302-2 workbook, meters, invoices and fuel records.

  • Organization-specific denominator is reported accurately and completely.

    Risk The response omits, misclassifies or overstates organization-specific denominator.

    Evidence to check Production, finance, property or workforce records.

  • Energy intensity ratio is reported accurately and completely.

    Risk The response omits, misclassifies or overstates energy intensity ratio.

    Evidence to check Calculation workbook and arithmetic check.

  • Ratio unit is reported accurately and completely.

    Risk The response omits, misclassifies or overstates ratio unit.

    Evidence to check Published table and calculation schedule.

  • Types of energy included is reported accurately and completely.

    Risk The response omits, misclassifies or overstates types of energy included.

    Evidence to check Energy-type mapping.

  • Energy scope is reported accurately and completely.

    Risk The response omits, misclassifies or overstates energy scope.

    Evidence to check GRI 302-1/302-2 scope reconciliation.

  • Separate scope ratios is reported accurately and completely.

    Risk The response omits, misclassifies or overstates separate scope ratios.

    Evidence to check Calculation workbook.

  • Reporting boundary is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reporting boundary.

    Evidence to check Entity and facility mapping.

  • Reporting period is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reporting period.

    Evidence to check Reporting calendar and source extracts.

  • Methodology is reported accurately and completely.

    Risk The response omits, misclassifies or overstates methodology.

    Evidence to check Method note and factor register.

Evidence pack to prepare

Common reporting gaps

  • Reporting energy intensity as a percentage rather than a dimensional ratio.
  • Combining within-organisation and outside-organisation energy without clear scope.
  • 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.
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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 302-3

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

More in GRI 302 →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
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