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GRI Training Partner GRI 302 · Energy · Disclosure GRI 302-5

Replaced by GRI 103 in 2027

Withdrawn for reporting periods beginning on or after 1 January 2027, when GRI 103 takes effect.

Reductions in energy requirements of products and services

GRI 302-5 · mandatory · narrative disclosure

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.

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 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.

Prepare

What to collect before drafting

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

  • Product or service population

    Sales Operations / Finance

    Products sold or services delivered during the reporting period.

    Evidence Sales ledger, installation or service records.

    Watch for The published response for product or service population is incomplete or does not match the supporting records.

  • Functional unit

    Product / Engineering

    Unit used to compare energy requirements.

    Evidence Product test standard or service definition.

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

  • Baseline energy requirement

    Engineering / R&D

    Energy needed by the reference product or service.

    Evidence Baseline tests, specifications and models.

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

  • Current energy requirement

    Engineering / R&D

    Energy needed by the sold product or service.

    Evidence Current tests and product specifications.

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

  • Per-unit reduction

    Engineering / Data

    Difference between baseline and current requirement.

    Evidence Calculation workbook.

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

  • Absolute reduction

    Sustainability Reporting

    Aggregate reduction for the sold population, in GJ or TJ.

    Evidence Calculation and sales reconciliation.

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

  • Reduction timeframe

    Product / Sustainability

    Per use, annual, reporting-period or lifetime basis.

    Evidence Methodology note.

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

  • Base year or baseline

    Engineering

    Comparison basis used.

    Evidence Technical files and version history.

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

  • Basis rationale

    Product / Sustainability

    Why the comparison is valid and appropriate.

    Evidence Method approval and comparability assessment.

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

  • Industry standard

    Technical Compliance

    Applicable test or use standard.

    Evidence Official standard and test reports.

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

  • Method and assumptions

    Engineering / Data

    Model, usage profile, operating conditions and tools.

    Evidence Assumption log and model files.

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

  • Conversion

    Energy / Sustainability

    Source units and conversion to GJ/TJ.

    Evidence Conversion-factor register.

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

  • Scope and limitations

    Sustainability Reporting

    Products, markets, exclusions and uncertainty.

    Evidence Scope mapping and limitation note.

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

Before you start

  • 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.
  • 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.
  • Have the supporting records and the final response been reconciled?
＋ 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

Download preparation tools for GRI 302-5 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

  • Product or service population is reported accurately and completely.

    Risk The response omits, misclassifies or overstates product or service population.

    Evidence to check Sales ledger, installation or service records.

  • Functional unit is reported accurately and completely.

    Risk The response omits, misclassifies or overstates functional unit.

    Evidence to check Product test standard or service definition.

  • Baseline energy requirement is reported accurately and completely.

    Risk The response omits, misclassifies or overstates baseline energy requirement.

    Evidence to check Baseline tests, specifications and models.

  • Current energy requirement is reported accurately and completely.

    Risk The response omits, misclassifies or overstates current energy requirement.

    Evidence to check Current tests and product specifications.

  • Per-unit reduction is reported accurately and completely.

    Risk The response omits, misclassifies or overstates per-unit reduction.

    Evidence to check Calculation workbook.

  • Absolute reduction is reported accurately and completely.

    Risk The response omits, misclassifies or overstates absolute reduction.

    Evidence to check Calculation and sales reconciliation.

  • Reduction timeframe is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reduction timeframe.

    Evidence to check Methodology note.

  • Base year or baseline is reported accurately and completely.

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

    Evidence to check Technical files and version history.

  • Basis rationale is reported accurately and completely.

    Risk The response omits, misclassifies or overstates basis rationale.

    Evidence to check Method approval and comparability assessment.

  • Industry standard is reported accurately and completely.

    Risk The response omits, misclassifies or overstates industry standard.

    Evidence to check Official standard and test reports.

  • Method and assumptions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates method and assumptions.

    Evidence to check Assumption log and model files.

  • Conversion is reported accurately and completely.

    Risk The response omits, misclassifies or overstates conversion.

    Evidence to check Conversion-factor register.

  • Scope and limitations is reported accurately and completely.

    Risk The response omits, misclassifies or overstates scope and limitations.

    Evidence to check 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

GRI

GRI 302-5

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 → CardReduction of energy consumption → CardBrowse all disclosures →

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