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GRI 302: Energy·Disclosure GRI 302-5

Reductions in energy requirements of products and services

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 302-5 · 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
13LRA preparation fields 13claims to verify 13evidence areas

Disclosure focus

Disclosure 302-5 requires an organization to report the reductions in energy requirements of products and services sold during the reporting period, expressed in joules or multiples.

The organization also reports the basis used to calculate the reductions, such as a base year or baseline, the rationale for choosing that basis, and the standards, methodologies, assumptions and calculation tools applied.

A percentage improvement or a reduction per functional unit can be provided as additional use-oriented information, but it does not replace the absolute reduction required by the disclosure. The organization should explain how per-unit improvements were aggregated across the relevant sold product or service population.

The calculation should clearly identify the product or service population, the functional unit, the baseline and current energy requirements, the number of products sold or services delivered, and the period represented by the reduction. Do not confuse reductions in the energy requirements of sold products and services with reductions in the organization’s own operational energy consumption under Disclosure 302-4.

Where applicable, use recognized industry use standards. Where different standards or methodologies apply, explain how they were selected and how the results were made comparable.

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
Product or service population Products sold or services delivered during the reporting period. Sales ledger, installation or service records. Sales Operations / Finance
Functional unit Unit used to compare energy requirements. Product test standard or service definition. Product / Engineering
Baseline energy requirement Energy needed by the reference product or service. Baseline tests, specifications and models. Engineering / R&D
Current energy requirement Energy needed by the sold product or service. Current tests and product specifications. Engineering / R&D
Per-unit reduction Difference between baseline and current requirement. Calculation workbook. Engineering / Data
Absolute reduction Aggregate reduction for the sold population, in GJ or TJ. Calculation and sales reconciliation. Sustainability Reporting
Reduction timeframe Per use, annual, reporting-period or lifetime basis. Methodology note. Product / Sustainability
Base year or baseline Comparison basis used. Technical files and version history. Engineering
Basis rationale Why the comparison is valid and appropriate. Method approval and comparability assessment. Product / Sustainability
Industry standard Applicable test or use standard. Official standard and test reports. Technical Compliance
Method and assumptions Model, usage profile, operating conditions and tools. Assumption log and model files. Engineering / Data
Conversion Source units and conversion to GJ/TJ. Conversion-factor register. Energy / Sustainability
Scope and limitations Products, markets, exclusions and uncertainty. Scope mapping and limitation note. Sustainability Reporting
＋ Show GRI 302-5 sub-elements (LRA working checklist)

How to prepare it

Disclosure 302-5 requires an organization to report the reductions in energy requirements of products and services sold during the reporting period, expressed in joules or multiples.
Collect and reconcile the records for: Product or service population; Functional unit; Baseline energy requirement; Current energy requirement; Per-unit reduction; Absolute reduction; Reduction timeframe; Base year or baseline; Basis rationale; Industry standard; Method and assumptions; Conversion; Scope and limitations.
Apply Disclosure 302-5 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 302-5: Product or service population; Functional unit; Baseline energy requirement; Current energy requirement; Per-unit reduction; Absolute reduction; Reduction timeframe; Base year or baseline; Basis rationale; Industry standard; Method and assumptions; Conversion; Scope and limitations. 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 302-5: Product or service population; Functional unit; Baseline energy requirement; Current energy requirement; Per-unit reduction; Absolute reduction; Reduction timeframe; Base year or baseline; Basis rationale; Industry standard; Method and assumptions; Conversion; Scope and limitations. 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

Where applicable, use recognized industry use standards. Where different standards or methodologies apply, explain how they were selected and how the results were made comparable.

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

Professional preparation tools for GRI 302-5 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI Assistant.

Free · Community members
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
Product or service population is reported accurately and completely.The response omits, misclassifies or overstates product or service population.Sales ledger, installation or service records.
Functional unit is reported accurately and completely.The response omits, misclassifies or overstates functional unit.Product test standard or service definition.
Baseline energy requirement is reported accurately and completely.The response omits, misclassifies or overstates baseline energy requirement.Baseline tests, specifications and models.
Current energy requirement is reported accurately and completely.The response omits, misclassifies or overstates current energy requirement.Current tests and product specifications.
Per-unit reduction is reported accurately and completely.The response omits, misclassifies or overstates per-unit reduction.Calculation workbook.
Absolute reduction is reported accurately and completely.The response omits, misclassifies or overstates absolute reduction.Calculation and sales reconciliation.
Reduction timeframe is reported accurately and completely.The response omits, misclassifies or overstates reduction timeframe.Methodology note.
Base year or baseline is reported accurately and completely.The response omits, misclassifies or overstates base year or baseline.Technical files and version history.
Basis rationale is reported accurately and completely.The response omits, misclassifies or overstates basis rationale.Method approval and comparability assessment.
Industry standard is reported accurately and completely.The response omits, misclassifies or overstates industry standard.Official standard and test reports.
Method and assumptions is reported accurately and completely.The response omits, misclassifies or overstates method and assumptions.Assumption log and model files.
Conversion is reported accurately and completely.The response omits, misclassifies or overstates conversion.Conversion-factor register.
Scope and limitations is reported accurately and completely.The response omits, misclassifies or overstates scope and limitations.Scope mapping and limitation note.

Evidence pack to prepare

Common reporting gaps

Reporting a percentage or per-unit improvement without the required absolute reduction.
Mixing sold-product energy requirements with the organisation's operational energy consumption.
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 302-5

within GRI 302: Energy

Open official source →

Related & explore

Energy consumption within the organization → CardEnergy consumption outside of the organization → CardEnergy intensity → CardReduction of energy consumption → Card Browse all disclosures →

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

Go deeper · GRI 302-5

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