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Withdrawn for reporting periods beginning on or after 1 January 2027, when GRI 103 takes effect.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

Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official Global Reporting Initiative source.

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.

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Published passport

Last reviewed 2026-08-01
RK Reviewed by Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by Global Reporting Initiative

Standard

GRI 302: Energy

Disclosure GRI 302-3 · 2016

Effective

2018-07-01

Official source: Open ↗

Last reviewed

2026-08-01

LRA educational guidance · Not issued or endorsed by Global Reporting Initiative

To prepare this disclosure
10LRA preparation fields 10claims to verify 10evidence areas

Disclosure focus

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.

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.

Before you start

Before you start

A quick mental checklist before you prepare this disclosure — tick each as you settle it.

Preparation

Key information to prepare

Preparation field What to capture Evidence hint Owner
Absolute energy numerator Energy amount included in the ratio and its unit. GRI 302-1/302-2 workbook, meters, invoices and fuel records. Energy / Operations
Organization-specific denominator Activity, output, scale or financial metric used in the calculation, including amount and unit. Production, finance, property or workforce records. Relevant business owner
Energy intensity ratio Numerator divided by denominator. Calculation workbook and arithmetic check. Sustainability Reporting
Ratio unit Compound unit showing energy per organization-specific metric. Published table and calculation schedule. Sustainability Reporting
Types of energy included Fuel, electricity, heating, cooling, steam, or all. Energy-type mapping. Energy Management
Energy scope Within the organization, outside it, or both. GRI 302-1/302-2 scope reconciliation. Sustainability Reporting
Separate scope ratios Separate ratios where within and outside energy are both reported. Calculation workbook. Sustainability Reporting
Reporting boundary Entities, facilities and activities covered by numerator and denominator. Entity and facility mapping. Sustainability / Finance
Reporting period Period covered by both calculation inputs. Reporting calendar and source extracts. Data owners
Methodology Formula, conversions, estimates and consolidation approach. Method note and factor register. Sustainability / Energy
＋ 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.

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Preparation tools & forms

Professional preparation tools for GRI 302-3 — free with verified email access. Enter the code we send you once and use downloads, report links and the LRA AI Assistant for 24 hours.

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 ↧

Assurance readiness

For each claim, check the evidence

Claim Risk Evidence to check
Absolute energy numerator is reported accurately and completely.The response omits, misclassifies or overstates absolute energy numerator.GRI 302-1/302-2 workbook, meters, invoices and fuel records.
Organization-specific denominator is reported accurately and completely.The response omits, misclassifies or overstates organization-specific denominator.Production, finance, property or workforce records.
Energy intensity ratio is reported accurately and completely.The response omits, misclassifies or overstates energy intensity ratio.Calculation workbook and arithmetic check.
Ratio unit is reported accurately and completely.The response omits, misclassifies or overstates ratio unit.Published table and calculation schedule.
Types of energy included is reported accurately and completely.The response omits, misclassifies or overstates types of energy included.Energy-type mapping.
Energy scope is reported accurately and completely.The response omits, misclassifies or overstates energy scope.GRI 302-1/302-2 scope reconciliation.
Separate scope ratios is reported accurately and completely.The response omits, misclassifies or overstates separate scope ratios.Calculation workbook.
Reporting boundary is reported accurately and completely.The response omits, misclassifies or overstates reporting boundary.Entity and facility mapping.
Reporting period is reported accurately and completely.The response omits, misclassifies or overstates reporting period.Reporting calendar and source extracts.
Methodology is reported accurately and completely.The response omits, misclassifies or overstates methodology.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

Available framework references and nearby disclosures relevant to preparing this requirement.

GRI

GRI 302-3

within GRI 302: Energy

Open official source →

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 → Card Browse all disclosures →

More in GRI 302 → Browse full catalogue → Disclosure Library home → Search all disclosures →

Go deeper · GRI 302-3

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