Aller à l’essentiel de l’information

Bibliothèque des disclosuresGuide pratique pour chaque information à publier

GRI 103: Energy·Disclosure GRI 103-5

Reduction in energy consumption

Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.

Statut juridique

GRI 103: Energy 2025 is effective for reports or other materials published on or after 1 January 2027, with earlier adoption encouraged.

Passeport publié

Dernière révision le 2026-07-30
RK Révisé par 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 Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative

Norme

GRI 103: Energy

Disclosure GRI 103-5 · 2025

En vigueur

2027-01-01

Source officielle : Ouvrir ↗

Dernière révision

2026-07-30

Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative

Objet de l’information

Disclosure 103-5 requires an organisation to report the reduction in energy consumption achieved during the reporting period in joules, watt-hours or an appropriate multiple. The disclosure must explain whether and how the reduction resulted from the organisation’s conservation and efficiency initiatives and from other factors.

Conservation and efficiency initiatives can include process redesign, equipment conversion or retrofitting, fuel switching and behavioural change. Other factors can include lower production capacity, outsourcing, changes in organisational boundaries and weather conditions. Where possible, the organisation can provide a quantitative breakdown of the total reduction by individual initiative and other factor, but this breakdown should be identified as additional information rather than a separate mandatory datapoint.

The organisation must identify the types of energy consumption included in the reduction: fuel, electricity, heating, cooling and steam. Individual energy sources, such as natural gas, diesel, solar electricity or district heating, can be reported as additional detail.

The organisation must state whether the reduction was achieved within the organisation, in its upstream and downstream value chain, or both. Where the reduction occurred in the value chain, it must list the relevant upstream and downstream categories. It should additionally provide a numerical breakdown of the reduction by category.

The organisation should consider the whole life cycle of its products and services when assessing energy reductions. This is particularly relevant for products with high use-phase energy demand, such as vehicles and electronic equipment. Where applicable, it can report reductions in the energy requirements of sold products or services using a clearly defined functional unit and consistent use-phase assumptions.

The organisation must state whether the reduction is sourced from direct measurements, estimated or modelled. Where estimates or models are used, it must describe the relevant methods. If a total combines measured, estimated and modelled components, each component should be identified and reconciled.

The organisation must report either a base year or a baseline and must distinguish between them. A base year is a historical year or historical period against which performance is compared. A baseline is the projected energy consumption that would have occurred in the absence of the reduction activity.

For the selected base year or baseline, the organisation must explain why it was chosen and report the associated energy-consumption value. The current and comparison boundaries, energy types and calculation methods should be consistent.

The organisation should report the percentage reduction compared with the energy consumption in the base year or baseline. This percentage supplements and does not replace the mandatory absolute reduction in energy units.

The organisation must report the standards, methodologies, assumptions and calculation tools used. It should explain why they were selected and describe any changes from previous reporting periods, including updates to energy-consumption models made to reflect technological improvements.

A practical disclosure should therefore show:

the absolute reduction and unit;

the contribution of conservation and efficiency initiatives and other factors;

fuel, electricity, heating, cooling and steam included;

whether the reduction occurred within the organisation, in the value chain or both;

the relevant value-chain categories;

direct, estimated or modelled measurement basis;

the base year or no-action baseline, rationale and energy-consumption value;

the percentage reduction;

standards, methodologies, assumptions and calculation tools.

Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.

Avant de commencer

Avant de commencer

Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.

Préparation

Informations clés à préparer

Champ à préparer Ce qu’il faut recueillir Indice de preuve Responsable
Absolute energy reduction, unit and drivers Disclosure 103-5 requires an organisation to report the reduction in energy consumption achieved during the reporting period in joules, watt-hours or an appropriate multiple. The disclosure must explain whether and how the reduction resulted from the organisation’s conservation and efficiency initiatives and from other factors. Conservation and efficiency initiatives can include process redesign, equipment conversion or retrofitting, fuel switching and behavioural change. Other factors can include lower production capacity, outsourcing, changes in organisational boundaries and weather conditions. Where possible, the organisation can provide a quantitative breakdown of the total reduction by individual initiative and other factor, but this breakdown should be identified as additional information rather than a separate mandatory datapoint. Approved source records, calculation files, reconciliations and review evidence supporting absolute energy reduction, unit and drivers. Energy / Operations / Sustainability reporting
Energy types included The organisation must identify the types of energy consumption included in the reduction: fuel, electricity, heating, cooling and steam. Individual energy sources, such as natural gas, diesel, solar electricity or district heating, can be reported as additional detail. Approved source records, calculation files, reconciliations and review evidence supporting energy types included. Energy / Operations / Sustainability reporting
Organisational and value-chain scope and categories The organisation must state whether the reduction was achieved within the organisation, in its upstream and downstream value chain, or both. Where the reduction occurred in the value chain, it must list the relevant upstream and downstream categories. It should additionally provide a numerical breakdown of the reduction by category. Approved source records, calculation files, reconciliations and review evidence supporting organisational and value-chain scope and categories. Energy / Operations / Sustainability reporting
Product and service life-cycle reductions The organisation should consider the whole life cycle of its products and services when assessing energy reductions. This is particularly relevant for products with high use-phase energy demand, such as vehicles and electronic equipment. Where applicable, it can report reductions in the energy requirements of sold products or services using a clearly defined functional unit and consistent use-phase assumptions. Approved source records, calculation files, reconciliations and review evidence supporting product and service life-cycle reductions. Energy / Operations / Sustainability reporting
Direct, estimated or modelled measurement basis The organisation must state whether the reduction is sourced from direct measurements, estimated or modelled. Where estimates or models are used, it must describe the relevant methods. If a total combines measured, estimated and modelled components, each component should be identified and reconciled. Approved source records, calculation files, reconciliations and review evidence supporting direct, estimated or modelled measurement basis. Energy / Operations / Sustainability reporting
Base year or no-action baseline The organisation must report either a base year or a baseline and must distinguish between them. A base year is a historical year or historical period against which performance is compared. A baseline is the projected energy consumption that would have occurred in the absence of the reduction activity. For the selected base year or baseline, the organisation must explain why it was chosen and report the associated energy-consumption value. The current and comparison boundaries, energy types and calculation methods should be consistent. Approved source records, calculation files, reconciliations and review evidence supporting base year or no-action baseline. Energy / Operations / Sustainability reporting
Percentage reduction The organisation should report the percentage reduction compared with the energy consumption in the base year or baseline. This percentage supplements and does not replace the mandatory absolute reduction in energy units. Approved source records, calculation files, reconciliations and review evidence supporting percentage reduction. Energy / Operations / Sustainability reporting
Standards, methods, assumptions and changes The organisation must report the standards, methodologies, assumptions and calculation tools used. It should explain why they were selected and describe any changes from previous reporting periods, including updates to energy-consumption models made to reflect technological improvements. Approved source records, calculation files, reconciliations and review evidence supporting standards, methods, assumptions and changes. Energy / Operations / Sustainability reporting
Practical disclosure structure A practical disclosure should therefore show: the absolute reduction and unit; the contribution of conservation and efficiency initiatives and other factors; fuel, electricity, heating, cooling and steam included; whether the reduction occurred within the organisation, in the value chain or both; the relevant value-chain categories; direct, estimated or modelled measurement basis; the base year or no-action baseline, rationale and energy-consumption value; the percentage reduction; standards, methodologies, assumptions and calculation tools. Approved source records, calculation files, reconciliations and review evidence supporting practical disclosure structure. Energy / Operations / Sustainability reporting
+ Afficher les sous-éléments de GRI 103-5 (liste de travail LRA)

Comment le préparer

State whether the reduction occurred within the organisation, in the upstream and downstream value chain, or both, and list relevant value-chain categories where applicable.
Collect and reconcile the records for: Absolute energy reduction, unit and drivers; Energy types included; Organisational and value-chain scope and categories; Product and service life-cycle reductions; Direct, estimated or modelled measurement basis; Base year or no-action baseline; Percentage reduction; Standards, methods, assumptions and changes; Practical disclosure structure.
Report a mandatory absolute reduction in energy units. A percentage and initiative-level or category-level breakdown supplement rather than replace it.
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.

Demander les données

Request the disclosure evidence

Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.

Provide the absolute reduction and unit; conservation, efficiency and other drivers; energy types; scope and value-chain categories; product-use evidence; measurement basis; base year or no-action baseline and value; percentage; standards, methods, assumptions, models and prior-period changes.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Meilleure demande

Provide the absolute reduction and unit; conservation, efficiency and other drivers; energy types; scope and value-chain categories; product-use evidence; measurement basis; base year or no-action baseline and value; percentage; standards, methods, assumptions, models and prior-period changes.

Rédigez votre information

Des notes qui transforment les données en information publiée

Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.

Note méthodologique

Distinguish a historical base year from a projected no-action baseline. Identify and reconcile directly measured, estimated and modelled components and keep current and comparison boundaries and energy types consistent.

Note de contexte

Consider whole-life-cycle reductions for products and services with high use-phase energy demand and use a defined functional unit and consistent assumptions.

Centre de téléchargement

Outils et formulaires de préparation

Outils de préparation professionnels pour GRI 103-5 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.

Gratuit · Membres de la Community

Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation Risque Preuves à vérifier
Absolute energy reduction, unit and drivers is reported accurately and completely.The response omits, misclassifies or overstates absolute energy reduction, unit and drivers.Approved source records, calculation files, reconciliations and review evidence supporting absolute energy reduction, unit and drivers.
Energy types included is reported accurately and completely.The response omits, misclassifies or overstates energy types included.Approved source records, calculation files, reconciliations and review evidence supporting energy types included.
Organisational and value-chain scope and categories is reported accurately and completely.The response omits, misclassifies or overstates organisational and value-chain scope and categories.Approved source records, calculation files, reconciliations and review evidence supporting organisational and value-chain scope and categories.
Product and service life-cycle reductions is reported accurately and completely.The response omits, misclassifies or overstates product and service life-cycle reductions.Approved source records, calculation files, reconciliations and review evidence supporting product and service life-cycle reductions.
Direct, estimated or modelled measurement basis is reported accurately and completely.The response omits, misclassifies or overstates direct, estimated or modelled measurement basis.Approved source records, calculation files, reconciliations and review evidence supporting direct, estimated or modelled measurement basis.
Base year or no-action baseline is reported accurately and completely.The response omits, misclassifies or overstates base year or no-action baseline.Approved source records, calculation files, reconciliations and review evidence supporting base year or no-action baseline.
Percentage reduction is reported accurately and completely.The response omits, misclassifies or overstates percentage reduction.Approved source records, calculation files, reconciliations and review evidence supporting percentage reduction.
Standards, methods, assumptions and changes is reported accurately and completely.The response omits, misclassifies or overstates standards, methods, assumptions and changes.Approved source records, calculation files, reconciliations and review evidence supporting standards, methods, assumptions and changes.
Practical disclosure structure is reported accurately and completely.The response omits, misclassifies or overstates practical disclosure structure.Approved source records, calculation files, reconciliations and review evidence supporting practical disclosure structure.

Dossier de preuves à préparer

Lacunes fréquentes dans les rapports

Reporting only a percentage reduction without an absolute energy value.
Calling a historical year a baseline.
Attributing all reduction to efficiency while ignoring production or weather effects.
Omitting value-chain categories and product-use reductions.
Combining measured, estimated and modelled values without reconciliation.
Changing methods or model versions without explaining the effect.
✓ Assistant IA LRA · Supervision humaine
Dr Ross Kurinko

Interrogez l’assistant IA de Study Studio sur cette information

Obtenez des réponses concrètes pour votre contexte de reporting. Les deux premières réponses sont gratuites — rejoignez gratuitement LRA Community pour continuer sans limite.

Essayez Comment préparer GRI 103-5 ? Quelles données dois-je collecter ? Quelles erreurs éviter ?
2 réponses gratuites

Références au référentiel

Exigences GRI applicables et informations connexes

Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.

GRI

GRI 103-5

au sein de GRI 103 : Energy

Ouvrir la source officielle →

Connexes et exploration

Plus dans GRI 103 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →

Aller plus loin · GRI 103-5

Apprenez à préparer cette information de bout en bout

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →
Comment cette bibliothèque est construite 312 rapports publiés indexés 63 171 pages avec citations au niveau de la page 272 fiches disclosure conçues par des praticiens
/fr/knowledge-hub/disclosure-cards/gri-103-5/