Disclosure focus
This disclosure asks an organisation to explain how much energy it uses relative to a chosen measure of activity, output, or scale. In practice, it is about showing the relationship between energy use and what the organisation actually does, rather than only reporting total energy consumed. The aim is to make energy performance easier to compare over time or between parts of the business.
The practical focus is on how the intensity figure is defined, what parts of the organisation it covers, and whether the same approach is used consistently. Reporters should be clear about whether the measure reflects all operations or only selected sites, business units, or activities, and explain any exclusions or differences in coverage. This helps readers judge how representative the figure is and whether it can be compared meaningfully.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 302-3 sub-elements (LRA working checklist)
State the organisation’s energy-use intensity measure.
Specify the business-specific measure used as the divisor.
Set out which energy types are counted in the calculation.
Give the unit used to express the intensity figure.
How to prepare it
1Set the reporting boundary first: decide which parts of the business are in scope for the energy intensity figure, and make that boundary clear in your working papers.
2Choose the business measure used as the divisor, then define it in plain terms so the calculation basis is unambiguous and can be repeated consistently.
3Agree which energy sources are counted in the calculation, and record the inclusion rule so the same energy types are used throughout the period.
4Gather the underlying records that support the calculation, including the source data for energy and the business measure used to build the ratio.
5Prepare the reported figure and the accompanying explanation, making sure the number, the unit, the divisor, and the energy types all match the evidence.
6Note any exclusions, estimation choices, or changes from prior periods, then check the final disclosure against the official source to confirm nothing material has been missed or misstated.
Request the data
Request the energy-use intensity data
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What intensity measure should we use for this period, and what sits behind it?
Use your organisation’s own terms first, then map them to the disclosure. For example, if your team talks about sites, plants, estates, production lines, or output measures, use those labels in the request and only translate them afterwards for reporting. This is a training template; adapt it to your organisation and check the source text before sign-off.
Weak request
Please provide the GRI 302-3 energy intensity disclosure data and supporting evidence.
Why it fails: It uses framework language only, so the owner has to translate the ask before they can act. It also does not say which internal measure, system, boundary, or energy sources are needed, so the reply may be incomplete or inconsistent.
Better request
Please send the energy-use intensity pack for [period] from [system/file], using your team’s own labels. Include the ratio, the unit, the activity measure used, the energy sources counted in and out, the calculation method, the boundary covered, and who prepared and checked it. I’ll map it to the reporting wording afterwards.
Industry examples
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
State the ratio used, the unit attached to it, the business measure chosen as the divisor, and which energy sources were counted in the calculation.
Context note
Explain what the intensity figure indicates about energy use relative to the chosen business measure, so readers can understand the scale and meaning of the result.
Fluctuation statement
If the ratio moved materially, describe the main operational or measurement reasons for the change, such as shifts in the denominator, changes in the energy mix, or updates to what was included in the calculation.
Content index entry
GRI 302-3 Energy intensity — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 302-3 — 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
Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
A percentage is stated without the underlying counts (numerator and denominator).The denominator — what the figure is a share of — is not explained.Partial scope is reported as if it were complete coverage.One-off activities are counted as if they were ongoing programmes.Boundary or period changes that move the figure are not flagged.Exclusions from the reported scope are not listed or explained.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
People chase the sustainability team for the denominator and energy split, when the figures actually sit with operations, finance, or site managers in the business’s own language.
Framework terms used too early
The request goes out using disclosure jargon instead of the organisation’s day-to-day terms, so the data owner cannot tell which internal measure is being asked for.
Scope left vague
The collector never pins down which sites, activities, or business units are in play, so different teams send numbers from different parts of the business.
Period basis not fixed
One team pulls a calendar-year figure while another uses a different reporting cut-off, so the inputs do not line up to the same time period.
Counting basis mixed
The numerator and the denominator are built on different measurement bases, which makes the ratio unusable because the two sides are not comparable.
Source labels stripped out
The original file names, system tags, or local labels are lost during handover, so nobody can trace the figure back to the first record.
Populations merged
Energy data from separate business areas are rolled together even though they should stay separate, which hides differences that matter for the calculation.
Evidence trail missing
The team keeps the number but not the supporting notes, extracts, or approval history, so there is no clear record of how the figure was checked before sign-off.
Where judgement is often needed
Pick the business measure used as the denominator
Choose one operational measure that best reflects how your organisation uses energy, explain why it fits your business model, and keep the basis consistent unless you clearly explain any change.
Decide which energy streams sit inside the calculation
State which fuel and power sources are counted, note any exclusions, and explain the logic if different sites or countries classify the same energy source differently.
Set the organisational boundary for the period
Explain which entities, sites and activities are included, and describe how you handled additions, disposals or other boundary shifts so the ratio remains understandable.
Handle mixed-control or shared operations explicitly
If a site, venture or service line is partly inside and partly outside your reporting perimeter, explain the rule used to include or exclude it and why that approach was chosen.
Choose the timing basis for the inputs
Disclose whether you used opening, closing, average or period-total figures for the denominator and energy data, and explain any mismatch between the timing of the two inputs.
Decide when estimates are acceptable
If some energy or activity data are estimated rather than directly measured, say which parts were estimated, how they were derived, and whether the same method was used across the group.
Explain how you treated country-level differences
Where local reporting systems use different units, conversion factors or activity definitions, describe the harmonisation rule you applied so the ratio is built on one common basis.
State the rounding and aggregation approach
Explain the level at which figures were combined and rounded, especially where small sites or sensitive business units are grouped together to protect confidentiality or avoid unstable results.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — food processing
We report an energy-use ratio for our own operations, using tonnes of product as the yardstick. The figure combines electricity, gas and fuel used on site, and the split below shows how those energy sources sit within the total.
Synthetic illustration only: the ratio is shown as total energy divided by tonnes of product, with the energy mix broken out into additive parts.
Illustrative (synthetic) example — road freight logistics
We present an energy-use ratio for our fleet activity, measured against tonne-kilometres moved. The ratio draws on diesel, electricity and biodiesel, and the table shows the same energy pool expressed as additive components.
Synthetic illustration only: the ratio is shown as total energy divided by tonne-kilometres, with the energy sources split into parts that sum to the whole.
Company reports
How companies report GRI 302-3
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Grupo Cibest S.A.
Banks / Diverse Financials / Insurance · Colombia · 2025
Grupo Cibest S.A.'s 2025 Management Report provides a covered datapoint on page 299 showing the intensity ratio of Scope 1 and 2 emissions measured in tCO2e per employee, indicating some level of quantified emissions data. However, no percentage values related to emissions or other sustainability metrics are found elsewhere in the report. Additional sustainability topics such as energy, sustainable mobility, and renewable energy are mentioned on pages 5 and 140, but these do not include specific percentage data or detailed quantified disclosures.
SQM / Sociedad Química y Minera de Chile
Mining — Rare Minerals / Precious Metals / Gems · Chile · 2024
SQM's Sustainability Report 2024 provides specific data on energy intensity per energy source, with detailed percentage values reported on page 339 and fuel- and energy-related activities emissions data on page 334. The report includes figures on energy from the electricity grid and renewable sources, noting 0% energy from renewables on page 213. However, some percentage values related to energy intensity are not found or unclear in the report, as indicated by missing data points without page references.
True Corporation Public Company Limited
Telecommunication Services · Thailand · 2025
True Corporation Public Company Limited’s Sustainability Report 2025 provides percentage values related to energy consumption, energy intensity, and energy reduction on page 90, and reports greenhouse gas emissions (Scope 1, 2, and 3) with associated units on page 68. The report includes data on energy consumption within the organisation and GHG emissions per revenue unit, indicating coverage of key environmental impact metrics (pp. 68, 90). However, no quotable evidence was found for certain percentage values labeled (b), (c), and (d), suggesting some specific data points remain unreported or unclear in the document.
✓ LRA AI Assistant · Human-in-the-loop
Ask Study Studio AI assistant about this disclosure
Get a practical answer for your reporting context. Your first answer is free — create a free account to continue the conversation.
TryHow do I prepare GRI 302-3?What data do I need to collect?Where can I see a real-report example?What mistakes should I avoid?
1 free answer
Check your understanding
Scenarios to work through
A manufacturer has calculated 18.0% as its energy intensity for the year, using revenue as the yardstick. The draft note also lists electricity, gas and purchased steam as the energy sources included in the calculation.
QHave we captured the ratio, its unit, the business measure used as the denominator, and the energy sources included, in a way that matches the underlying calculation?
Reveal model answer →Hide answer ↑Yes, if the reported figure is 18.0 and the unit is shown as percent, the note should also make clear that revenue was the chosen denominator and that electricity, gas and purchased steam were the energy inputs counted. The key check is that the published description matches the actual method used, with no missing or swapped elements.
Why this matters · The disclosure should let a reader see both the intensity figure and the basis used to build it.
A services group has one group-wide energy intensity figure of 2.4%, but its internal workbook uses employee hours as the denominator in one division and net sales in another. The draft report currently gives only the final percentage.
QCan we present a single group figure without explaining which business measure was used to calculate it?
Reveal model answer →Hide answer ↑No. The report needs to identify the specific business metric used for the calculation, so a reader can understand what the percentage is relative to. If different parts of the business use different bases, the published explanation should still make clear which denominator was chosen for the reported figure.
Why this matters · The denominator is part of the meaning of the ratio, not just a calculation detail.
A retailer has included electricity and diesel in its energy intensity calculation, but left out district heating because the team was unsure whether to treat it as energy. The draft disclosure says only that 'energy sources were included' without naming them.
QDo we need to spell out which kinds of energy were counted, and check that the list matches the calculation file?
Reveal model answer →Hide answer ↑Yes. The disclosure should identify the energy types that fed into the ratio, and the named list should align with the calculation support. If district heating was part of the calculation, it should be included in the description; if it was not, the wording should not imply otherwise.
Why this matters · Readers need enough detail to understand what energy was counted in the ratio.
A group reports energy intensity as 0.8% and says the unit is '%'. The preparer is tempted to add a second unit, 'kWh per £m revenue', because that is how the internal model is built.
QShould the published unit stay as a percentage, or can we add the internal calculation unit as well?
Reveal model answer →Hide answer ↑For this disclosure, the reported unit should be the percentage shown for the intensity ratio. If the internal model uses another working measure, that can be kept in support papers, but the published item should stay aligned with the way the ratio is being presented in the report.
Why this matters · Keep the reported unit consistent with the way the intensity figure is disclosed.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
How do I use the GRI 302-3 Energy page to draft the disclosure from scratch?+−
Start with the plain-language explainer, then work through the step-by-step preparation section and the datapoints to prepare. The page also gives draft-output support, including narrative starters and a content-index line you can adapt into your own draft.
What data do I need to collect for GRI 302-3 Energy intensity ratio?+−
The page says to prepare the energy intensity ratio itself, the ratio unit, the intensity denominator, and which energy sources are included, plus any detail on those sources. Use those items as your minimum data checklist before drafting.
How should I decide the denominator and unit for the energy intensity ratio on this page?+−
The page flags both the intensity denominator and the ratio unit as datapoints to prepare, so you should define them clearly before you finalise the disclosure. Keep the choices consistent with the way you calculate and present the ratio in your workbook and draft.
What should I include in the scope for energy sources in GRI 302-3?+−
The page asks you to identify which energy sources are included and to add detail on those sources. That means your scope note should make it clear what is in the calculation and what is not, using the page’s preparation steps and evidence pack to support it.
Who should own the GRI 302-3 Energy disclosure data and sign-off?+−
The page is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person who can explain the data and evidence. Use the step-by-step preparation section and evidence pack to agree who prepares, checks, and signs off the draft.
What evidence pack do I need to make GRI 302-3 Energy assurance-ready?+−
The page includes an evidence pack with five items for assurance readiness, alongside five assurance claims to verify. Use those together so you can link each claim to the supporting evidence before review or assurance.
What are the common mistakes to avoid when reporting GRI 302-3 Energy intensity ratio?+−
The page lists common reporting gaps and mistakes, so it is useful as a pre-submission check. Review those gaps against your draft, especially the ratio inputs, scope of energy sources, and whether the supporting evidence is complete.
How do I use the Prep & Assurance workbook for GRI 302-3 Energy?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is meant to help you organise the preparation and assurance checks. Use it to capture the datapoints, evidence, and claim checks before turning the information into a draft.
Can I use the printable Library Card PDF to brief a data owner on GRI 302-3 Energy?+−
Yes. The Download Centre includes a printable Library Card PDF, which is useful as a quick reference when you are coordinating data collection, ownership, and review.
What kind of example disclosure does the GRI 302-3 Energy page show?+−
The page includes synthetic illustrative example disclosures, including a quantitative data table where relevant. These are examples only, so you can use them to see how a draft might look without treating them as a template requirement.
How does the GRI 302-3 Energy page relate to ESRS E1 if I want to reuse data?+−
The page says the closest ESRS correspondence is ESRS E1 (Climate Change). You can treat that as a cross-framework pointer for data reuse, but the page does not say the requirements are identical.
More questions this page can help with
GRI 302-3 Energy intensity ratio data checklistGRI 302-3 Energy ratio unit and denominator guidanceGRI 302-3 Energy sources included detail examplesGRI 302-3 Energy assurance evidence pack itemsGRI 302-3 Energy common reporting gapsGRI 302-3 Energy workbook downloadGRI 302-3 Energy printable library card PDFGRI 302-3 Energy draft narrative startersGRI 302-3 Energy content index lineGRI 302-3 Energy synthetic example disclosureGRI 302-3 Energy step-by-step preparationGRI 302-3 Energy ESRS E1 data reuse
Free · LRA Community
Get your GRI 302-3 tools — free
Your preparation tools are free for LRA Community members and students. Register once (it's free) and your download starts right away — plus the Disclosure Library, templates and the LRA AI-assistant.
✓
You're in — your download is starting
Your file is downloading now. Your Community Cabinet — with the Disclosure Library, templates and the LRA AI-assistant — is ready too.
Open your Cabinet →