Disclosure focus
This disclosure asks an organisation to explain the energy policies and commitments that guide how it manages energy use. In practice, that means setting out the main principles, targets, or commitments it has adopted, and showing how these shape decisions about energy consumption, efficiency, and any related actions across the business.
The practical focus is on whether these policies apply broadly and consistently, not just at a few showcase locations. A useful explanation would make clear if the approach covers all operations, selected sites, or particular activities, and how the organisation ensures the commitments are put into practice rather than remaining high-level statements.
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 103-1 sub-elements (LRA working checklist)
No reference text was provided, so I can’t safely re-express the sub-practices without inventing content.
Please resend the official disclosure text for the sub-practices, and I’ll turn each one into a short working checklist item.
I will keep the wording original, plain, and aligned to the source once the reference is available.
How to prepare it
1Set the boundary for the topic you are reporting on, so it is clear which activities, sites, products, services or decisions are in scope and which are not.
2Decide what will count as relevant evidence for that boundary, using the source material that shows the topic’s effects or the organisation’s related policies and commitments.
3Gather the underlying records, calculations, notes or other support that show the topic’s links to reduced energy use, where that is the subject, or to wider effects on the economy, environment and people, where that is the subject.
4Turn the evidence into the disclosure content, either as figures or as a clear narrative, depending on what best fits the information available.
5Record any exclusions, assumptions, scope changes or methodological choices so a reviewer can see how the final disclosure was built.
6Check the draft against the official source material to confirm the scope, content and evidence trail still match the requirement before sign-off.
Request the data
Request the energy policy and commitment evidence from Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What internal policy, commitment, or approved statement shows how our energy approach is intended to cut energy use and address wider effects on the business, environment, and people?
Use your organisation’s own wording first, then map it to the disclosure. Ask for the policy, commitment, or equivalent internal statement in the terms the business actually uses, rather than using framework language in the request.
Weak request
Please provide the GRI 103-1 evidence showing our energy-related policies and commitments and how they address energy consumption reduction and impacts on the economy, environment, and people.
Why it fails: This uses framework wording that many operational teams will not recognise, so it is easy to answer with the wrong document or an incomplete extract. It also does not ask for the internal name, owner, version, scope, or storage location, which are needed to verify the evidence.
Better request
Please send the current energy policy, commitment statement, or equivalent internal document for [business area], plus the owner, version, approval date, scope, storage location, and a short note on how it supports lower energy use and wider business, environmental, and people impacts. If your team uses a different name for this document, use that name and tell us how it maps to the reporting request.
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
Define which energy-related policies and commitments are included, explain how you decided whether an item was relevant, and state the basis used to link each one to energy-use reduction and wider effects.
Context note
Set out what the figures show about how the organisation’s energy-related actions connect to lower energy use and to broader effects on the business, the environment and people.
Fluctuation statement
If the numbers change materially, explain whether this is due to new or revised policies, changes in coverage, operational shifts, or a different way of assessing the linked effects.
Content index entry
GRI 103-1 Energy policies and commitments — [location / page] / [notes]
Download Centre
Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Units are missing or inconsistent across the figures.The reporting scope or boundary for the numbers is unclear.Estimates are not distinguished from measured values.Parts of the total are double-counted or omitted.Restatements of prior-period figures are not disclosed.The calculation method or data source is not documented.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
The team asks a policy writer or sustainability lead for the data when the real source sits with the energy manager, facilities team, or another operational owner.
Framework language only
People ask for answers in disclosure terms instead of the organisation’s own wording, so the source team cannot map the policy or commitment to how it is actually run.
Scope left vague
The collector does not pin down which sites, business units, or activities are in scope, so the evidence later mixes covered and uncovered parts of the organisation.
Wrong time basis
The request is made without fixing the reporting period or cut-off date, so the data pulled from systems does not match the period being reported.
Mixed counting basis
One request pulls together figures built on different bases, such as policy coverage, operational activity, or estimated impact, and the result cannot be compared cleanly.
Source labels lost
The original file names, version tags, or system labels are stripped away during collection, making it hard to trace which document or extract the figure came from.
Populations merged
Separate groups that should stay distinct, such as different sites or business areas, are combined into one dataset and the underlying pattern is hidden.
No evidence trail
The collector saves the numbers but not the supporting metadata, so the date, source, owner, and approval history cannot be checked later.
Missing sign-off path
The draft data is circulated without a clear review and approval trail, so nobody can show who checked it before it moved into the disclosure pack.
Where judgement is often needed
Setting the reporting perimeter after a buy-in or sale
Decide which sites, teams and energy use sit inside the period’s scope after acquisitions or disposals, and explain any cut-off date or inclusion rule you used.
Using local labels versus one group-wide definition
Where countries use different names or meanings for the same energy policy ideas, map them to one internal definition and note any places where the local wording changes the interpretation.
Including borderline operations and shared facilities
Be explicit about whether jointly run sites, leased premises, contractors on your premises, or other near-boundary activities are counted, and describe the rule used for those calls.
Choosing the date or period for the policy snapshot
State whether you describe the position at year-end, over the full reporting period, or at another cut-off, and keep that basis consistent across the disclosure.
Mixing measured data with estimates
If some energy figures come from meters and others from estimates or proxies, say which parts are estimated, why that approach was needed, and how you checked it was reasonable.
Rounding and small differences in totals
Explain the rounding rule used for figures and totals so readers can see why subtotals may not add exactly to the published number.
Aggregating sensitive location or workforce details
If combining data to avoid exposing confidential site, team or employee information, say how the grouping was done and whether any small populations were merged or omitted.
Translating policy commitments into operational language
When the written policy uses broad corporate language, describe the practical actions, controls or targets that show how it is meant to reduce energy use and related wider impacts.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Utilities
We set out how our energy policy and related commitments are designed to cut the power and fuel we use across operations. In this synthetic example, our annual energy use was 120,000 MWh, of which 78,000 MWh came from electricity and 42,000 MWh from gas; the reduction programme covered all sites, and 96,000 MWh (80%) of total use was within the scope of active efficiency measures. - We also explain the wider effects we consider from our energy choices, including economic, environmental and social impacts linked to how energy is sourced and used. - Those impacts are assessed for our own sites and key suppliers, with 14 material issues identified: 6 economic, 5 environmental and 3 social, all of which are synthetic and illustrative.
Illustrative only: shows how a reporter might describe energy-related policy commitments, the resulting reduction focus, and the broader impact areas considered.
Illustrative (synthetic) example — Food manufacturing
Our synthetic disclosure explains how our energy rules and commitments support lower consumption in production and logistics. For this illustration, total energy use was 84,000 MWh, split between 50,400 MWh of electricity and 33,600 MWh of gas; efficiency actions covered 63,000 MWh (75%) of total use, and 21,000 MWh of that covered amount came from process upgrades. - We also describe the economic, environmental and people-related effects that may arise from our energy decisions, including effects in our own operations and along the supply chain. - In this example, we screened 10 potential effect areas and judged 4 as economic, 3 as environmental and 3 as people-related; the figures are internally consistent and purely illustrative.
Illustrative only: shows a different sector framing the same disclosure around energy-use reduction and the range of possible impacts considered.
How companies report GRI 103-1 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Tata AutoComp Systems Limited
Automobiles and Components · India · 2025
Tata AutoComp Systems Limited’s Sustainability Report FY 2024-25 includes numeric values related to energy policies and water discharge management on page 114, indicating coverage of environmental impact management. The report also addresses product stewardship as a very high-risk material topic with relevant data on page 21. However, specific details on the scope of energy-related activities excluded from Scope 1 or Scope 2 emissions are mentioned on page 58 but lack clear numeric data, and some environmental goals are outlined on page 14 and 30 without detailed quantitative progress indicators.
Valterra Platinum
Mining — Rare Minerals / Precious Metals / Gems · South Africa · 2025
Valterra Platinum’s Sustainability Report 2025 includes specific numeric data on energy consumption and related policies, with detailed references on pages 63 and 64 outlining energy policies, commitments, and consumption figures for 2023 to 2025. The report also addresses employee-related topics such as safety, health, wellbeing, and talent management, with relevant data found on page 3. However, the report provides less clarity on the proportion of spending on local suppliers and local employment, which are mentioned on page 93 but without explicit numeric values or detailed findings.
Interconexión Eléctrica S.A. E.S.P.
Electric Utilities / IPP / Energy Traders · Colombia · 2024
Interconexión Eléctrica S.A. E.S.P.’s 2024 Integrated Management Report includes numeric values related to policies or commitments on the material topic, with specific measures taken to manage these disclosed on page 144. The report also highlights the company’s commitment to improving environmental conditions, as noted on page 87. However, details on the scope of impacts and actions, such as political and institutional instability or asset life cycle stages, are mentioned but not clearly quantified or fully explained in the provided excerpts (pages 54 and 93).
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Scenarios to work through
A group has a written energy policy that focuses on cutting electricity use in offices and warehouses. The draft report also mentions that the policy is intended to reduce wider effects linked to energy use, but the team has not yet linked those effects to the business areas most likely to be affected.
QShould the disclosure explain both the energy-saving aim and the broader effects the policy may have on the business, and should those effects be tied to the relevant areas of impact?
Reveal model answer →Hide answer ↑Yes. The write-up should cover both the policy’s role in lowering energy use and the kinds of economic, environmental, and social effects that may flow from it. It should be clear how those effects connect to the organisation’s own circumstances, rather than staying at a general slogan level.
Why this matters · Describe both the energy-saving purpose and the wider impacts the policy may create, using the organisation’s own context.
A preparer has a board-approved energy commitment that applies to all sites, but the supporting note only says the company is “committed to sustainability” and does not explain what the commitment is meant to achieve. The team is unsure whether that is enough for the report.
QIs a broad sustainability statement enough, or does the disclosure need a clearer link between the commitment and energy use reduction?
Reveal model answer →Hide answer ↑A broad statement on its own is not enough. The disclosure should make the energy link explicit by showing how the policy or commitment is meant to help reduce energy consumption, rather than leaving the reader to infer that connection.
Why this matters · Make the energy connection explicit; a general sustainability claim does not show the policy’s purpose.
The sustainability team has two separate internal documents: one on energy efficiency targets and another on community and environmental impacts from operations. They are drafting the disclosure and are unsure whether to mention both, since the energy policy touches both documents in different ways.
QWhen preparing the disclosure, should the team bring together the energy policy’s contribution to lower energy use and the related impacts on the business’s wider effects?
Reveal model answer →Hide answer ↑Yes. The disclosure should bring those strands together because the point is not only to show the policy’s effect on energy consumption, but also to explain the impacts that may arise for the organisation’s economic, environmental, and social footprint. If the information sits in separate documents, the report still needs to connect them in a clear narrative.
Why this matters · Join up the energy policy with the wider effects it may create, even if the evidence sits in different internal sources.
A draft report says the company has an energy commitment, but it only lists technical measures such as LED lighting and smart meters. It does not say whether those measures are part of a policy or commitment that is meant to reduce energy use, nor does it mention any broader impacts.
QShould the disclosure stop at listing measures, or should it explain the policy or commitment behind them and the impacts that may result?
Reveal model answer →Hide answer ↑It should do more than list measures. The disclosure needs to show the policy or commitment that sits behind the actions, explain how that supports lower energy consumption, and note the kinds of impacts that may follow for the economy, environment, and people.
Why this matters · Do not leave the reader with a list of actions only; explain the policy intent and the resulting impacts.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
For GRI 103-1 Energy, what data do I need to gather before I start drafting the disclosure?+−
The page says to prepare two datapoints: energy policy contribution and impact count. Use the step-by-step preparation section to turn those into a clear scope, method and evidence set before drafting.
How do I use the step-by-step 'how to prepare' section for GRI 103-1 Energy?+−
Use it as a practical checklist to move from understanding the disclosure to collecting the right inputs, agreeing the method, and assembling the draft. It is designed to help you prepare the disclosure rather than to act as a formal standard.
Who should own the GRI 103-1 Energy data and evidence in practice?+−
The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person or team that can explain the data, method and evidence. The workbook and evidence pack are there to help you assign and track that ownership.
What should I include in the evidence pack for GRI 103-1 Energy to make it assurance-ready?+−
The page includes an evidence pack with five items for assurance readiness. Use those items to support the datapoints, the method used, and the draft disclosure so a reviewer can trace the numbers back to source material.
What are the five assurance claims I need to verify for GRI 103-1 Energy?+−
The page says there are five assurance claims to verify, each with a claim, risk and evidence angle. Use them to check that the disclosure is supported, internally consistent and ready for review before it is finalised.
What are the common mistakes people make when reporting GRI 103-1 Energy?+−
The page lists common reporting gaps and mistakes to help you avoid weak scope, unclear methods or incomplete evidence. Use that section as a pre-submission check against your draft and workbook outputs.
How do I turn the GRI 103-1 Energy data into a draft disclosure?+−
The page has a draft-output section with visualisation ideas, narrative starters and a GRI content-index line. Use those to convert your prepared datapoints and evidence into a first draft that is easy to review.
Can I use the synthetic example disclosure on the GRI 103-1 Energy page as a template?+−
Yes, as a worked illustration only. The page labels the example as synthetic, so it is useful for seeing how the data table and narrative can fit together, but it should not be treated as a real company benchmark.
What does the quantitative table in the GRI 103-1 Energy example show me?+−
It shows how the disclosure can be presented in a simple table when the data are quantitative. Use it to check that your own figures are internally consistent and that any subset does not exceed the total.
How should I use the Prep & Assurance workbook for GRI 103-1 Energy?+−
The workbook is a downloadable .xlsx tool for organising the preparation and assurance steps. It should help you capture the datapoints, track evidence, and build a draft that is easier to review.
What is the printable Library Card PDF for GRI 103-1 Energy used for?+−
The printable Library Card is a downloadable .pdf version of the page content. It is useful as a quick reference when you are collecting data, checking the evidence pack, or reviewing the draft with colleagues.
More questions this page can help with
GRI 103-1 Energy checklist for preparing the disclosureGRI 103-1 Energy evidence pack items for assuranceGRI 103-1 Energy workbook download how to useGRI 103-1 Energy common reporting mistakes to avoidGRI 103-1 Energy draft narrative starters and content index lineGRI 103-1 Energy synthetic example disclosure tableGRI 103-1 Energy who should own the data collectionGRI 103-1 Energy assurance claims claim risk evidenceGRI 103-1 Energy how to build an evidence packGRI 103-1 Energy from company reports examplesGRI 103-1 Energy plain language explainerGRI 103-1 Energy download centre workbook pdf
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