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GRI 302: Energy·Disclosure GRI 302-5

Reductions in energy requirements of products and services

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.

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Passeport publié

Dernière révision le 2026-08-01
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 302: Energy

Disclosure GRI 302-5 · 2016

En vigueur

2018-07-01

Source officielle : Ouvrir ↗

Dernière révision

2026-08-01

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

Pour préparer cette information
13LRA preparation fields 13affirmations à vérifier 13domaines de preuve

Objet de l’information

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.

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.

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
Product or service population Products sold or services delivered during the reporting period. Sales ledger, installation or service records. Sales Operations / Finance
Functional unit Unit used to compare energy requirements. Product test standard or service definition. Product / Engineering
Baseline energy requirement Energy needed by the reference product or service. Baseline tests, specifications and models. Engineering / R&D
Current energy requirement Energy needed by the sold product or service. Current tests and product specifications. Engineering / R&D
Per-unit reduction Difference between baseline and current requirement. Calculation workbook. Engineering / Data
Absolute reduction Aggregate reduction for the sold population, in GJ or TJ. Calculation and sales reconciliation. Sustainability Reporting
Reduction timeframe Per use, annual, reporting-period or lifetime basis. Methodology note. Product / Sustainability
Base year or baseline Comparison basis used. Technical files and version history. Engineering
Basis rationale Why the comparison is valid and appropriate. Method approval and comparability assessment. Product / Sustainability
Industry standard Applicable test or use standard. Official standard and test reports. Technical Compliance
Method and assumptions Model, usage profile, operating conditions and tools. Assumption log and model files. Engineering / Data
Conversion Source units and conversion to GJ/TJ. Conversion-factor register. Energy / Sustainability
Scope and limitations Products, markets, exclusions and uncertainty. Scope mapping and limitation note. Sustainability Reporting
＋ Afficher les sous-éléments de GRI 302-5 (liste de travail LRA)

Comment le préparer

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.

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 302-5: 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.

Meilleure demande

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.

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

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.

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.

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Outils et formulaires de préparation

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Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation Risque Preuves à vérifier
Product or service population is reported accurately and completely.The response omits, misclassifies or overstates product or service population.Sales ledger, installation or service records.
Functional unit is reported accurately and completely.The response omits, misclassifies or overstates functional unit.Product test standard or service definition.
Baseline energy requirement is reported accurately and completely.The response omits, misclassifies or overstates baseline energy requirement.Baseline tests, specifications and models.
Current energy requirement is reported accurately and completely.The response omits, misclassifies or overstates current energy requirement.Current tests and product specifications.
Per-unit reduction is reported accurately and completely.The response omits, misclassifies or overstates per-unit reduction.Calculation workbook.
Absolute reduction is reported accurately and completely.The response omits, misclassifies or overstates absolute reduction.Calculation and sales reconciliation.
Reduction timeframe is reported accurately and completely.The response omits, misclassifies or overstates reduction timeframe.Methodology note.
Base year or baseline is reported accurately and completely.The response omits, misclassifies or overstates base year or baseline.Technical files and version history.
Basis rationale is reported accurately and completely.The response omits, misclassifies or overstates basis rationale.Method approval and comparability assessment.
Industry standard is reported accurately and completely.The response omits, misclassifies or overstates industry standard.Official standard and test reports.
Method and assumptions is reported accurately and completely.The response omits, misclassifies or overstates method and assumptions.Assumption log and model files.
Conversion is reported accurately and completely.The response omits, misclassifies or overstates conversion.Conversion-factor register.
Scope and limitations is reported accurately and completely.The response omits, misclassifies or overstates scope and limitations.Scope mapping and limitation note.

Dossier de preuves à préparer

Lacunes fréquentes dans les rapports

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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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 302-5

au sein de GRI 302 : Energy

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Connexes et exploration

Energy consumption within the organization → FicheEnergy consumption outside of the organization → FicheEnergy intensity → FicheReduction of energy consumption → 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 302-5

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