Disclosure focus
This disclosure asks an organisation to explain how much energy is used outside its own direct operations, by activities linked to its value chain upstream and downstream. In practice, the focus is on showing the scale of that energy use, the parts of the value chain it relates to, and the basis used to identify and measure it, rather than only reporting energy consumed at owned or controlled sites.
The practical question is whether the organisation has looked beyond its own buildings and facilities to capture energy use connected with suppliers, logistics, product use, or other downstream activities where relevant. A useful report should make clear the coverage, any exclusions, and whether the figures reflect the whole business or only selected activities or locations.
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 103-3 sub-elements (LRA working checklist)
No reference text was provided, so I cannot safely re-express the sub-practices.
Please resend the official disclosure wording or the list of sub-practices to paraphrase.
I will then convert each one into a short LRA working checklist item in plain UK English.
How to prepare it
1Set the reporting boundary first: decide which parts of the business, sites, activities, and value-chain flows are in scope for the energy information you will report.
2Separate the energy data into the required categories, making sure you can distinguish energy used upstream and downstream, and split it between renewable and non-renewable sources where relevant.
3Gather the underlying records that support the numbers, such as meter data, invoices, estimates, and any source files used to build the totals.
4Keep a clear record of the methods behind the figures: note the standards you followed, the assumptions you made, the calculation tools you used, and any conversion factors applied to the upstream data.
5Compile the final disclosure in a way that shows the figures or narrative clearly, with the category breakdowns and supporting method information aligned to the same reporting period.
6Before sign-off, check the disclosure against the official source material, and document any exclusions, boundary changes, or methodological updates so the reader can see what changed and why.
Request the data
Request energy use data from Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What energy use sits in our upstream and downstream activities, split into renewable and non-renewable, and what method did we use to calculate it?
Use your organisation’s own labels first, then map them to the reporting categories. For example, ask for the energy figures your teams already track for purchased services, logistics, product use, or other value-chain activities, rather than using framework wording in the first ask. Check the source records and the official source before sign-off.
Weak request
Please provide the upstream and downstream energy consumption disclosure data for the reporting period.
Why it fails: It uses framework language only, so the owner may not know which teams, systems, or activity buckets to pull from. It also does not ask for the method, assumptions, or conversion factors needed to understand how the figures were built.
Better request
Please send the energy figures your team already tracks for [business area/activity] in [reporting period], split into renewable and non-renewable where possible. Include the source file or system, the method used, any assumptions or allocation rules, and the conversion factors used so we can map the numbers into the report.
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
Set out the basis used to compile the upstream figures, including the definitions applied, the calculation approach, any assumptions made, the tools used and the conversion factors applied.
Context note
Explain what the energy figures cover across upstream and downstream activities, and how the split between renewable and non-renewable sources helps readers understand the organisation’s energy profile.
Fluctuation statement
If the numbers moved materially, describe the main operational or data-related reasons for the change and note whether it reflects a real shift in energy use or a change in how the figures were prepared.
Content index entry
GRI 103-3 Upstream and downstream energy consumption — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 103-3 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.
Free · Community members
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 chased
The request goes to a team that only sees direct fuel or power bills, so the people holding supplier, logistics, or customer-use data are never asked.
Framework language used too early
The data call is written in reporting jargon instead of the organisation’s own operational terms, and the right teams do not recognise what they are meant to pull together.
Boundary left vague
No one states which parts of the business, suppliers, or customer-related activities are in scope, so different teams collect different slices of the same activity.
Wrong time basis
The team pulls figures from a different reporting period or cut-off date than the rest of the pack, which makes the energy totals impossible to align.
Counting basis mixed
Some contributors report in energy units while others send converted figures or spend-based proxies, and the dataset ends up combining unlike measures.
Source labels stripped out
The original file names, system tags, or line-item descriptions are lost during consolidation, so nobody can trace each number back to its first record.
Separate populations merged
Upstream and downstream figures are rolled into one pool even though they come from different activity sets and need to stay distinct for analysis.
Evidence metadata missing
The spreadsheet arrives without the method note, assumptions, or conversion factors used, so the reviewer cannot tell how the numbers were built.
No sign-off trail
The final pack is circulated without a named reviewer or approval record, leaving no clear trail of who checked the data before it moved on.
Where judgement is often needed
Acquisitions and disposals during the year
Set a clear cut-off date for adding or removing sites, then explain whether you used ownership date, control date, or another internal trigger so the period covered is consistent.
Different country definitions for energy types
Where local labels or billing categories do not line up across countries, map them to one internal classification and disclose the mapping rule used so like-for-like totals can be understood.
Operations near the boundary of scope
Decide in advance how to treat leased sites, contractors, joint arrangements, and other borderline activities, then state the inclusion rule and any exclusions that materially affect the total.
Choosing the measurement basis
If some locations are metered and others are estimated, use one stated hierarchy for selecting data sources and explain where estimates were needed and why.
Timing differences in source data
When bills, meter reads, or supplier files arrive on different cycles, align them to one reporting period and disclose the timing rule used to avoid double counting or gaps.
Conversion factors and calculation tools
Use one set of conversion factors and calculation methods across the group where possible, and describe any exceptions, updates, or local overrides that could change the result.
Renewable and non-renewable split
If a source can be treated in more than one way, apply one documented split rule and explain the basis used so the two categories add back to the reported total.
Rounding and presentation
Round only at the final reporting stage, keep the underlying working figures consistent, and note the rounding approach if it could affect small category totals.
Data privacy and small-population aggregation
Where a site or business unit is too small to show separately without exposing sensitive information, combine it with a broader group and disclose the aggregation rule and any impact on comparability.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — food processing
We have prepared this synthetic example to show how we would describe the main energy used in our value chain and the method behind the upstream figures. In this illustration, our purchased goods and services account for 1,200 MWh of upstream energy, of which 720 MWh is from non-renewable sources and 480 MWh from renewable sources; our transport and distribution activities add 300 MWh upstream, split between 210 MWh non-renewable and 90 MWh renewable. - For the upstream estimate, we used supplier activity data where available, filled gaps with spend-based proxies, applied an internal calculation model in spreadsheet software, and converted fuel and electricity inputs to MWh using published conversion factors from recognised energy datasets. - On the downstream side, this synthetic company records 900 MWh from sold products in use, with 630 MWh non-renewable and 270 MWh renewable, plus 150 MWh from end-of-life treatment, split 105 MWh non-renewable and 45 MWh renewable.
Illustrative only: shows a narrative way to present major energy use across the value chain, with a clear split between renewable and non-renewable sources and a brief note on the upstream calculation approach.
Illustrative (synthetic) example — consumer electronics
This synthetic disclosure shows how we would summarise the biggest energy demands linked to our products and services, together with the approach used for the upstream estimate. In this example, upstream logistics and warehousing total 500 MWh, made up of 350 MWh non-renewable and 150 MWh renewable, while upstream component sourcing totals 1,000 MWh, split 700 MWh non-renewable and 300 MWh renewable. - To build the upstream numbers, we combined supplier-reported energy data with engineering estimates for missing items, used a custom calculation workbook, and applied conversion factors from national energy statistics and utility emission-energy datasets. - Downstream, customer use of our sold devices is 1,800 MWh in total, with 1,260 MWh from non-renewable energy and 540 MWh from renewable energy; take-back and recycling at end of life add 200 MWh, split 140 MWh non-renewable and 60 MWh renewable.
Illustrative only: shows a second sector with different energy hotspots, while still covering the split between renewable and non-renewable energy and the upstream calculation basis.
How companies report GRI 103-3 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Ayala Corporation
None · Philippines · 2025
Ayala Corporation's Integrated Report 2025 provides detailed data on upstream and downstream energy consumption, reporting values of 30,272,404 GJ, 60,678,754 GJ, and 55,434,733 GJ on page 80. The report also includes information on energy consumption from purchased electricity within the organisation, with figures presented on page 79. However, no numeric value (b) was found or clearly reported in the document.
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 references to investments in renewable energy and carbon footprint measurement platforms, specifically noting USD 9.44 million invested in these areas (p.65). The report also mentions conservation or restoration actions benefiting 480,000 hectares with an emission reduction potential of approximately 9.2 million (p.92). However, no specific numeric values or detailed quantitative data related to the disclosure were found in the report.
✓ LRA AI Assistant · Human-in-the-loop
Ask Study Studio AI assistant about this disclosure
Get practical answers for your reporting context. Your first two answers are free — join LRA Community for free to continue without a limit.
TryHow do I prepare GRI 103-3?What data do I need to collect?Where can I see a real-report example?What mistakes should I avoid?
2 free answers
Check your understanding
Scenarios to work through
A manufacturer buys components from several suppliers and also sells finished goods that are used by customers for years. The team has estimated energy linked to both the supply chain and product use, but the figures are split across electricity, gas and fuel.
QShould the disclosure separate the energy linked to the supply chain and the energy linked to product use, and should each be shown by renewable and non-renewable source?
Reveal model answer →Hide answer ↑Yes. The information should distinguish energy linked to activities before the organisation’s own operations and energy linked to activities after sale, and each side should be broken out by energy source type so readers can see the renewable and non-renewable parts. If the organisation has grouped some figures together, it should rework them into the required categories before sign-off.
Why this matters · Present the two directions of energy use separately and split each one into renewable and non-renewable parts.
A retailer has estimated energy used by suppliers to make packaging and by customers to run a product, but the team only has a single combined total from a consultant. The consultant can also provide the working papers, assumptions and conversion factors used in the estimate.
QCan the combined total be used on its own, or does the preparer need to keep the method trail for the upstream estimate as well?
Reveal model answer →Hide answer ↑The combined total alone is not enough for the upstream side if the organisation cannot explain how that estimate was built. It should retain and disclose the approach used for the supply-chain estimate, including the standards or methods applied, the assumptions made, the calculation tool used, and the conversion factors relied on, so the figure can be understood and checked.
Why this matters · Keep a clear method trail for the supply-chain estimate, not just the final number.
A food company has detailed data for energy used by farms and processors in its supply chain, but only rough estimates for energy linked to consumer cooking after purchase. The reporting team is unsure whether to include the downstream estimate because it is less precise.
QShould the downstream estimate be left out because it is approximate, or can it still be reported if it is the best available figure?
Reveal model answer →Hide answer ↑It can still be reported if it is the best available estimate, provided the organisation is clear about what the figure covers and how it was derived. The key is to present the energy linked to activities after sale in a way that is understandable, while being transparent about the basis used for the estimate.
Why this matters · Use the best available estimate, but make the basis of the figure clear.
A utility group has calculated energy linked to purchased materials, transport and product use, but the numbers are all in one spreadsheet with no split between renewable and non-renewable sources. The sustainability lead is deciding whether the current draft is ready for review.
QIs a single undivided total enough, or does the preparer need to break the figures into source types before finalising the disclosure?
Reveal model answer →Hide answer ↑A single undivided total is not enough. The disclosure should show the energy linked to the relevant upstream and downstream activities, and each category should be separated into renewable and non-renewable parts so the reader can see the mix rather than only the total.
Why this matters · Do not stop at one total; show the source mix within each category.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
For GRI 103-3 Energy, what data do I need to prepare before I start drafting the disclosure?+−
The page says to prepare two datapoints: energy use by source and the upstream calculation basis. Use those as the starting point for your data request and drafting plan.
How do I use the step-by-step 'how to prepare' section for GRI 103-3 Energy?+−
Use it as a practical workflow to move from scoping and data collection to a draft disclosure. It is designed to help you organise the work rather than replace your own judgement.
Who should own the GRI 103-3 Energy data collection and sign-off process?+−
The page is set up for sustainability/ESG managers, HR or data owners, and assurance reviewers to work from the same pack. In practice, you should assign ownership for the source data, the calculation basis, and the final review so the evidence pack is complete.
What should I include in the evidence pack for GRI 103-3 Energy assurance readiness?+−
The page includes an evidence pack with five items to support assurance readiness. Use it alongside the assurance claims section so you can show the claim, the risk, and the supporting evidence together.
What are the five assurance claims I need to check for GRI 103-3 Energy?+−
The page provides five assurance claims to verify, each linked to a risk and evidence. Use them to test whether your draft is supported before it goes to review.
What are the common reporting gaps or mistakes on the GRI 103-3 Energy page?+−
The page lists common gaps and mistakes so you can spot issues before submission. It is useful for a pre-assurance check and for tightening the draft narrative and data table.
How do I use the synthetic illustrative example for GRI 103-3 Energy without copying it into my report?+−
The example is there to show how a disclosure can be structured and how the numbers can be presented in a consistent way. Treat it as a model for format and logic only, not as a template to reuse unchanged.
What should the draft output for GRI 103-3 Energy look like on this page?+−
The page gives draft-output ideas including visualisation options, narrative starters, and a content-index line. Use those to turn your checked data into a first-pass disclosure.
How do I use the Prep & Assurance workbook for GRI 103-3 Energy?+−
The workbook is meant to help you organise preparation and assurance checks in one place. Use it to track the datapoints, evidence, and review steps before you finalise the draft.
What is the printable Library Card PDF for GRI 103-3 Energy used for?+−
The Library Card is a printable companion to the page content. It can help you keep the key points to hand while you collect data, check evidence, and draft the disclosure.
Can I use the 'From company reports' table to see how real organisations disclose GRI 103-3 Energy?+−
Yes. The page includes a table of links to real published reports at the pages where the topic is disclosed, which you can use as a practical reference point for structure and presentation.
More questions this page can help with
GRI 103-3 Energy practitioner checklist for data collection and evidence packHow to prepare GRI 103-3 Energy disclosure from source data to draft outputGRI 103-3 Energy assurance-ready evidence pack and claim reviewCommon mistakes to avoid when drafting GRI 103-3 EnergyHow to use the GRI 103-3 Energy workbook and printable Library CardGRI 103-3 Energy narrative starters and visualisation ideasWhat does the upstream calculation basis mean for GRI 103-3 Energy on this page?How should I set scope and methodology for GRI 103-3 Energy using this page?How do I turn GRI 103-3 Energy data into a draft disclosure with a content-index line?Where can I find real company report examples for GRI 103-3 Energy on this page?What evidence do assurance reviewers usually want for GRI 103-3 Energy?Is there an ESRS or IFRS equivalent mapping for GRI 103-3 Energy on this page?
How this library is built
312 published reports indexed
63171 pages with page-level citations
247 practitioner guides
Free · LRA Community
Get your GRI 103-3 tools — free
Your preparation tools are free for LRA Community members and students. Register once (it's free) and your download starts right away — plus the Disclosure Library, templates and the LRA AI-assistant.
✓
You're in — your download is starting
Your file is downloading now. Your Community Cabinet — with the Disclosure Library, templates and the LRA AI-assistant — is ready too.
Open your Cabinet →