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GRI Training Partner GRI 302 · Energy · Disclosure GRI 302-4

Replaced by GRI 103 in 2027

Withdrawn for reporting periods beginning on or after 1 January 2027, when GRI 103 takes effect.

Reduction of energy consumption

GRI 302-4 · mandatory · metrics + narrative

Disclosure 302-4 requires an organization to report the amount of reduction in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.

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

The disclosure states the types of energy included — fuel, electricity, heating, cooling, steam, or all of these — the base year or baseline used and the rationale for selecting it, and the standards, methodologies, assumptions and calculation tools applied.

A reduction in total energy consumption does not automatically qualify. The organization must demonstrate a direct link between the reported reduction and an identified conservation or efficiency initiative. Reductions resulting from reduced production capacity or outsourcing must be excluded.

State whether each reduction was estimated, modelled or calculated using direct measurements. Where estimates or modelling were used, disclose the methods. Adjust or normalize the calculation for relevant changes in production, operating hours, occupancy, weather, product mix and organizational scope.

Reductions for different energy types can be presented separately or combined after conversion to a common joule-based unit. Prevent overlap and double counting between initiatives.

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.

  • Conservation or efficiency initiative

    Engineering / Operations

    Initiative directly responsible for the reduction.

    Evidence Project plan, commissioning and technical records.

    Watch for The published response for conservation or efficiency initiative is incomplete or does not match the supporting records.

  • Eligible energy reduction

    Energy Management

    Reduction directly attributable to the initiative, in GJ or TJ.

    Evidence Calculation workbook, meters and invoices.

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

  • Types of energy

    Energy Management

    Fuel, electricity, heating, cooling and/or steam.

    Evidence Energy-flow and project mapping.

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

  • Base year or baseline

    Energy / Data Analytics

    Comparison basis used in the calculation.

    Evidence Historical consumption or baseline model.

    Watch for The published response for base year or baseline is incomplete or does not match the supporting records.

  • Rationale

    Sustainability Reporting

    Why the selected base year or baseline is appropriate.

    Evidence Methodology note and approval.

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

  • Measurement basis

    Engineering / Energy

    Direct measurement, estimation or modelling.

    Evidence Meter records or calculation methodology.

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

  • Estimation or modelling method

    Engineering / Data Analytics

    Formula, variables, assumptions and calculation tools.

    Evidence Engineering model and working papers.

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

  • Normalization

    Operations / Data Analytics

    Production, weather, occupancy, operating hours and other adjustments.

    Evidence Operational and external datasets.

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

  • Capacity and outsourcing exclusion

    Operations / Finance

    Confirmation that reduced capacity and outsourcing effects were removed.

    Evidence Production, scope and outsourcing reconciliation.

    Watch for The published response for capacity and outsourcing exclusion is incomplete or does not match the supporting records.

  • Units and conversion

    Energy / Sustainability

    Source unit, final GJ/TJ amount and conversion-factor source.

    Evidence Conversion-factor register.

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

  • Overlap control

    Energy Management

    Treatment of interactions and double counting between initiatives.

    Evidence Initiative reconciliation.

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

  • Reporting scope and period

    Sustainability Reporting

    Entities, sites, initiatives and period covered.

    Evidence Scope mapping and reporting calendar.

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

Before you start

  • Disclosure 302-4 requires an organization to report the amount of reduction in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
  • Apply Disclosure 302-4 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 302-4 sub-elements (LRA working checklist)

How to prepare it

Disclosure 302-4 requires an organization to report the amount of reduction in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
Collect and reconcile the records for: Conservation or efficiency initiative; Eligible energy reduction; Types of energy; Base year or baseline; Rationale; Measurement basis; Estimation or modelling method; Normalization; Capacity and outsourcing exclusion; Units and conversion; Overlap control; Reporting scope and period.
Apply Disclosure 302-4 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 302-4: Conservation or efficiency initiative; Eligible energy reduction; Types of energy; Base year or baseline; Rationale; Measurement basis; Estimation or modelling method; Normalization; Capacity and outsourcing exclusion; Units and conversion; Overlap control; Reporting scope and period. 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 302-4: Conservation or efficiency initiative; Eligible energy reduction; Types of energy; Base year or baseline; Rationale; Measurement basis; Estimation or modelling method; Normalization; Capacity and outsourcing exclusion; Units and conversion; Overlap control; Reporting scope and period. 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

Reductions for different energy types can be presented separately or combined after conversion to a common joule-based unit. Prevent overlap and double counting between initiatives.

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 302-4 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

  • Conservation or efficiency initiative is reported accurately and completely.

    Risk The response omits, misclassifies or overstates conservation or efficiency initiative.

    Evidence to check Project plan, commissioning and technical records.

  • Eligible energy reduction is reported accurately and completely.

    Risk The response omits, misclassifies or overstates eligible energy reduction.

    Evidence to check Calculation workbook, meters and invoices.

  • Types of energy is reported accurately and completely.

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

    Evidence to check Energy-flow and project mapping.

  • Base year or baseline is reported accurately and completely.

    Risk The response omits, misclassifies or overstates base year or baseline.

    Evidence to check Historical consumption or baseline model.

  • Rationale is reported accurately and completely.

    Risk The response omits, misclassifies or overstates rationale.

    Evidence to check Methodology note and approval.

  • Measurement basis is reported accurately and completely.

    Risk The response omits, misclassifies or overstates measurement basis.

    Evidence to check Meter records or calculation methodology.

  • Estimation or modelling method is reported accurately and completely.

    Risk The response omits, misclassifies or overstates estimation or modelling method.

    Evidence to check Engineering model and working papers.

  • Normalization is reported accurately and completely.

    Risk The response omits, misclassifies or overstates normalization.

    Evidence to check Operational and external datasets.

  • Capacity and outsourcing exclusion is reported accurately and completely.

    Risk The response omits, misclassifies or overstates capacity and outsourcing exclusion.

    Evidence to check Production, scope and outsourcing reconciliation.

  • Units and conversion is reported accurately and completely.

    Risk The response omits, misclassifies or overstates units and conversion.

    Evidence to check Conversion-factor register.

  • Overlap control is reported accurately and completely.

    Risk The response omits, misclassifies or overstates overlap control.

    Evidence to check Initiative reconciliation.

  • Reporting scope and period is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reporting scope and period.

    Evidence to check Scope mapping and reporting calendar.

Evidence pack to prepare

Common reporting gaps

  • Reporting lower activity, reduced capacity or outsourcing as an efficiency reduction.
  • Reporting a reduction without a direct link to a conservation or efficiency initiative.
  • 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 302-4

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 → CardEnergy intensity → CardReductions in energy requirements of products and services → CardBrowse all disclosures →

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