GRI 302: Energy·Disclosure GRI 302-1
Energy consumption within the organization
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 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.
Passeport publié
Dernière révision le 2026-08-01
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 302: Energy
Disclosure GRI 302-1 · 2016
Dernière révision
2026-08-01
Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
Objet de l’information
Disclosure 302-1 requires an organization to report energy consumption within entities that it owns or controls during the reporting period. The disclosure covers fuel from non-renewable and renewable sources; electricity, heating, cooling and steam consumed and sold; total energy consumption within the organization; the standards, methodologies, assumptions and calculation tools used; and the sources of conversion factors.
Fuel consumption must be reported separately for non-renewable and renewable sources and must include the fuel types used. Fuel and total energy consumption are reported in joules or multiples. Electricity, heating, cooling and steam consumed or sold are reported in joules, watt-hours or multiples.
When calculating total energy consumption, the organization must prevent double counting of self-generated energy. If fuel is used to generate electricity, heating, cooling or steam that is then consumed internally, the energy is counted once under fuel consumption. Electricity, heating, cooling and steam sold are disclosed separately and deducted when calculating total energy consumption.
The reporting boundary is not a discretionary selection of sites with available data. It covers energy consumed by entities owned or controlled by the organization. Where required information cannot be reported, the organization applies the relevant reason for omission in the GRI content index.
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 |
|---|---|---|---|
| Organizational boundary | Entities and operations owned or controlled by the organization. | Entity register, control assessment, GRI 2-2 mapping. | Sustainability / Finance |
| Non-renewable fuel consumption | Total in GJ/TJ and fuel types, including stationary and mobile sources. | Fuel invoices, fleet records, meter and delivery logs. | Energy / Fleet / Operations |
| Renewable fuel consumption | Total in GJ/TJ and fuel types. | Supplier specifications, biomass and biofuel records. | Energy / Operations |
| Purchased electricity | Total consumed in joules, watt-hours or multiples. | Bills and meter readings. | Facilities / Energy |
| Purchased heating | Total consumed. | District-heating invoices and meters. | Facilities |
| Purchased cooling | Total consumed. | Chilled-water invoices and meters. | Facilities |
| Purchased steam | Total consumed. | Steam invoices and meters. | Operations |
| Self-generated energy | Energy generated, internally consumed, not consumed and sold. | CHP, solar, generator and export-meter records. | Engineering / Energy |
| Electricity sold | Total sold. | Export meters, contracts and invoices. | Energy / Trading |
| Heating, cooling and steam sold | Totals by type. | Metering and sales records. | Energy / Trading |
| Double-counting control | Treatment of fuel used for internally consumed self-generated energy. | Energy-flow reconciliation. | Energy / Sustainability |
| Total energy consumption | Total calculated using the GRI 302-1 formula in GJ/TJ. | Consolidation workbook. | Sustainability Reporting |
| Methodology | Standards, assumptions and calculation tools. | Methodology note. | Sustainability Reporting |
| Conversion factors | Factor values and named sources. | Factor library and source documents. | Energy / Sustainability |
Comment le préparer
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 reporting-period records and reconciliations for Disclosure 302-1: Organizational boundary; Non-renewable fuel consumption; Renewable fuel consumption; Purchased electricity; Purchased heating; Purchased cooling; Purchased steam; Self-generated energy; Electricity sold; Heating, cooling and steam sold; Double-counting control; Total energy consumption; Methodology; Conversion factors. 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.
Meilleure demande
Provide the reporting-period records and reconciliations for Disclosure 302-1: Organizational boundary; Non-renewable fuel consumption; Renewable fuel consumption; Purchased electricity; Purchased heating; Purchased cooling; Purchased steam; Self-generated energy; Electricity sold; Heating, cooling and steam sold; Double-counting control; Total energy consumption; Methodology; Conversion factors. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
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
The reporting boundary is not a discretionary selection of sites with available data. It covers energy consumed by entities owned or controlled by the organization. Where required information cannot be reported, the organization applies the relevant reason for omission in the GRI content index.
Note de contexte
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.
Centre de téléchargement
Outils et formulaires de préparation
Outils de préparation professionnels pour GRI 302-1 — 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.
Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| Organizational boundary is reported accurately and completely. | The response omits, misclassifies or overstates organizational boundary. | Entity register, control assessment, GRI 2-2 mapping. |
| Non-renewable fuel consumption is reported accurately and completely. | The response omits, misclassifies or overstates non-renewable fuel consumption. | Fuel invoices, fleet records, meter and delivery logs. |
| Renewable fuel consumption is reported accurately and completely. | The response omits, misclassifies or overstates renewable fuel consumption. | Supplier specifications, biomass and biofuel records. |
| Purchased electricity is reported accurately and completely. | The response omits, misclassifies or overstates purchased electricity. | Bills and meter readings. |
| Purchased heating is reported accurately and completely. | The response omits, misclassifies or overstates purchased heating. | District-heating invoices and meters. |
| Purchased cooling is reported accurately and completely. | The response omits, misclassifies or overstates purchased cooling. | Chilled-water invoices and meters. |
| Purchased steam is reported accurately and completely. | The response omits, misclassifies or overstates purchased steam. | Steam invoices and meters. |
| Self-generated energy is reported accurately and completely. | The response omits, misclassifies or overstates self-generated energy. | CHP, solar, generator and export-meter records. |
| Electricity sold is reported accurately and completely. | The response omits, misclassifies or overstates electricity sold. | Export meters, contracts and invoices. |
| Heating, cooling and steam sold is reported accurately and completely. | The response omits, misclassifies or overstates heating, cooling and steam sold. | Metering and sales records. |
| Double-counting control is reported accurately and completely. | The response omits, misclassifies or overstates double-counting control. | Energy-flow reconciliation. |
| Total energy consumption is reported accurately and completely. | The response omits, misclassifies or overstates total energy consumption. | Consolidation workbook. |
| Methodology is reported accurately and completely. | The response omits, misclassifies or overstates methodology. | Methodology note. |
| Conversion factors is reported accurately and completely. | The response omits, misclassifies or overstates conversion factors. | Factor library and source documents. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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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 302-1
au sein de GRI 302 : Energy
Connexes et exploration
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