Aller à l’essentiel de l’information
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
Gratuit · Membres de la Community
✓ Assistant IA LRA · Supervision humaine
Ouvrir la source officielle →
Explore GRI training (ESRS bundle) →
GRI 302: Energy·Disclosure GRI 302-4
Reduction of 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 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 302-4 · 2016
Dernière révision
2026-08-01
Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
Pour préparer cette information
Objet de l’information
Disclosure 302-4 requires an organization to report the amount of reduction in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
The disclosure states the types of energy included — fuel, electricity, heating, cooling, steam, or all of these — the base year or baseline used and the rationale for selecting it, and the standards, methodologies, assumptions and calculation tools applied.
A reduction in total energy consumption does not automatically qualify. The organization must demonstrate a direct link between the reported reduction and an identified conservation or efficiency initiative. Reductions resulting from reduced production capacity or outsourcing must be excluded.
State whether each reduction was estimated, modelled or calculated using direct measurements. Where estimates or modelling were used, disclose the methods. Adjust or normalize the calculation for relevant changes in production, operating hours, occupancy, weather, product mix and organizational scope.
Reductions for different energy types can be presented separately or combined after conversion to a common joule-based unit. Prevent overlap and double counting between initiatives.
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 |
|---|---|---|---|
| Conservation or efficiency initiative | Initiative directly responsible for the reduction. | Project plan, commissioning and technical records. | Engineering / Operations |
| Eligible energy reduction | Reduction directly attributable to the initiative, in GJ or TJ. | Calculation workbook, meters and invoices. | Energy Management |
| Types of energy | Fuel, electricity, heating, cooling and/or steam. | Energy-flow and project mapping. | Energy Management |
| Base year or baseline | Comparison basis used in the calculation. | Historical consumption or baseline model. | Energy / Data Analytics |
| Rationale | Why the selected base year or baseline is appropriate. | Methodology note and approval. | Sustainability Reporting |
| Measurement basis | Direct measurement, estimation or modelling. | Meter records or calculation methodology. | Engineering / Energy |
| Estimation or modelling method | Formula, variables, assumptions and calculation tools. | Engineering model and working papers. | Engineering / Data Analytics |
| Normalization | Production, weather, occupancy, operating hours and other adjustments. | Operational and external datasets. | Operations / Data Analytics |
| Capacity and outsourcing exclusion | Confirmation that reduced capacity and outsourcing effects were removed. | Production, scope and outsourcing reconciliation. | Operations / Finance |
| Units and conversion | Source unit, final GJ/TJ amount and conversion-factor source. | Conversion-factor register. | Energy / Sustainability |
| Overlap control | Treatment of interactions and double counting between initiatives. | Initiative reconciliation. | Energy Management |
| Reporting scope and period | Entities, sites, initiatives and period covered. | Scope mapping and reporting calendar. | Sustainability Reporting |
＋ Afficher les sous-éléments de GRI 302-4 (liste de travail LRA)
Initiative directly responsible for the reduction.
Reduction directly attributable to the initiative, in GJ or TJ.
Fuel, electricity, heating, cooling and/or steam.
Comparison basis used in the calculation.
Why the selected base year or baseline is appropriate.
Direct measurement, estimation or modelling.
Formula, variables, assumptions and calculation tools.
Production, weather, occupancy, operating hours and other adjustments.
Confirmation that reduced capacity and outsourcing effects were removed.
Source unit, final GJ/TJ amount and conversion-factor source.
Treatment of interactions and double counting between initiatives.
Entities, sites, initiatives and period covered.
Comment le préparer
Disclosure 302-4 requires an organization to report the amount of reduction in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
Collect and reconcile the records for: Conservation or efficiency initiative; Eligible energy reduction; Types of energy; Base year or baseline; Rationale; Measurement basis; Estimation or modelling method; Normalization; Capacity and outsourcing exclusion; Units and conversion; Overlap control; Reporting scope and period.
Apply Disclosure 302-4 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.
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 302-4: Conservation or efficiency initiative; Eligible energy reduction; Types of energy; Base year or baseline; Rationale; Measurement basis; Estimation or modelling method; Normalization; Capacity and outsourcing exclusion; Units and conversion; Overlap control; Reporting scope and period. 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 302-4: Conservation or efficiency initiative; Eligible energy reduction; Types of energy; Base year or baseline; Rationale; Measurement basis; Estimation or modelling method; Normalization; Capacity and outsourcing exclusion; Units and conversion; Overlap control; Reporting scope and period. 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
Reductions for different energy types can be presented separately or combined after conversion to a common joule-based unit. Prevent overlap and double counting between initiatives.
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 302-4 — 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.
01XLSClasseur préparation et assurancePoints de données, risques, preuves à vérifier, responsable et dossier de preuves.Obtenir gratuitement ↧
02XLSPack de demande de donnéesE-mail de demande, modèle de message, champs de réponse et structure de validation.Obtenir gratuitement ↧
03PDFFiche de bibliothèqueRésumé imprimable d’une page de cette fiche d’information.Obtenir gratuitement ↧
Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| Conservation or efficiency initiative is reported accurately and completely. | The response omits, misclassifies or overstates conservation or efficiency initiative. | Project plan, commissioning and technical records. |
| Eligible energy reduction is reported accurately and completely. | The response omits, misclassifies or overstates eligible energy reduction. | Calculation workbook, meters and invoices. |
| Types of energy is reported accurately and completely. | The response omits, misclassifies or overstates types of energy. | Energy-flow and project mapping. |
| Base year or baseline is reported accurately and completely. | The response omits, misclassifies or overstates base year or baseline. | Historical consumption or baseline model. |
| Rationale is reported accurately and completely. | The response omits, misclassifies or overstates rationale. | Methodology note and approval. |
| Measurement basis is reported accurately and completely. | The response omits, misclassifies or overstates measurement basis. | Meter records or calculation methodology. |
| Estimation or modelling method is reported accurately and completely. | The response omits, misclassifies or overstates estimation or modelling method. | Engineering model and working papers. |
| Normalization is reported accurately and completely. | The response omits, misclassifies or overstates normalization. | Operational and external datasets. |
| Capacity and outsourcing exclusion is reported accurately and completely. | The response omits, misclassifies or overstates capacity and outsourcing exclusion. | Production, scope and outsourcing reconciliation. |
| Units and conversion is reported accurately and completely. | The response omits, misclassifies or overstates units and conversion. | Conversion-factor register. |
| Overlap control is reported accurately and completely. | The response omits, misclassifies or overstates overlap control. | Initiative reconciliation. |
| Reporting scope and period is reported accurately and completely. | The response omits, misclassifies or overstates reporting scope and period. | Scope mapping and reporting calendar. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
Reporting lower activity, reduced capacity or outsourcing as an efficiency reduction.
Reporting a reduction without a direct link to a conservation or efficiency initiative.
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.
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 302-4 ?
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 302-4
au sein de GRI 302 : Energy
Connexes et exploration
Energy consumption within the organization → FicheEnergy consumption outside of the organization → FicheEnergy intensity → FicheReductions in energy requirements of products and services → Fiche
Parcourir toutes les informations →
Plus dans GRI 302 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →
Aller plus loin · GRI 302-4
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.
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-302-4/
Gratuit · LRA Community
Obtenez vos outils GRI 302-4 — gratuitement
Vos outils de préparation sont gratuits pour les membres de LRA Community et les étudiants. Inscrivez-vous une fois (c’est gratuit) et votre téléchargement démarre aussitôt — avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.
✓
C’est fait — votre téléchargement démarre
Votre fichier est en cours de téléchargement. Votre Cabinet Community — avec la Bibliothèque des informations, les modèles et l’assistant IA LRA — est prêt lui aussi.
Ouvrir votre Cabinet →