GRI 302: Energy 2016 · Topic Standard · Cross-sectoral
Disclosure GRI 302-1
Energy consumption within the organization
Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.
Open official GRI source
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Reviewed by
Dr Ross Kurinko · GRI Certified Trainer
To prepare this disclosure
15 datapoints ↓
6 claims to verify ↓
5 evidence areas ↓
3 report examples ↓
Disclosure focus
This disclosure asks an organisation to report how much energy it uses within its own operations over the reporting period. The practical point is to capture the organisation’s total energy use, not just a few headline sites or the most visible activities, so the picture reflects the business as a whole.
In practice, the focus is on coverage and consistency: the organisation should think about all relevant parts of its operations and make clear what is included in the total. The aim is to show the scale and pattern of energy use inside the organisation, rather than to describe energy strategy or external impacts in general.
* 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
| Datapoint | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Non-renewable fuel use | Record the total amount of fuel used inside the organisation that comes from non-renewable sources, for the reporting period and in the stated unit. | Fuel purchase records, meter logs, site energy summaries, and the consolidation workbook used to total non-renewable fuel use. | Energy / Facilities |
| Non-renewable fuel types | List the fuel types used inside the organisation that come from non-renewable sources, using the same fuel categories applied in the underlying energy records. | Fuel invoices, supplier statements, site energy registers, and the category mapping used for reporting. | Energy / Facilities |
| Renewable fuel use | Record the total amount of fuel used inside the organisation that comes from renewable sources, for the reporting period and in the stated unit. | Fuel purchase records, meter logs, site energy summaries, and the consolidation workbook used to total renewable fuel use. | Energy / Facilities |
| Renewable fuel types | List the fuel types used inside the organisation that come from renewable sources, using the same fuel categories applied in the underlying energy records. | Fuel invoices, supplier statements, site energy registers, and the category mapping used for reporting. | Energy / Facilities |
| Electricity used | Record the total electricity consumed by the organisation during the reporting period, including all in-scope sites and operations. | Utility bills, meter data, energy management reports, and the consolidation schedule for electricity use. | Energy / Facilities |
| Heating used | Record the total heating consumed by the organisation during the reporting period, including all in-scope sites and operations. | Heat meter readings, utility statements, district heating invoices, and the consolidation schedule for heating use. | Energy / Facilities |
| Cooling used | Record the total cooling consumed by the organisation during the reporting period, including all in-scope sites and operations. | Cooling meter readings, utility statements, chilled-water invoices, and the consolidation schedule for cooling use. | Energy / Facilities |
| Steam used | Record the total steam consumed by the organisation during the reporting period, including all in-scope sites and operations. | Steam meter readings, utility statements, supplier invoices, and the consolidation schedule for steam use. | Energy / Facilities |
| Electricity sold | Record the total electricity sold by the organisation during the reporting period, using the same commercial and metering records that track sales. | Sales invoices, export meter data, trading reports, and the sales reconciliation workbook. | Energy / Trading |
| Heating sold | Record the total heating sold by the organisation during the reporting period, using the same commercial and metering records that track sales. | Sales invoices, heat network meter data, trading reports, and the sales reconciliation workbook. | Energy / Trading |
| Cooling sold | Record the total cooling sold by the organisation during the reporting period, using the same commercial and metering records that track sales. | Sales invoices, cooling network meter data, trading reports, and the sales reconciliation workbook. | Energy / Trading |
| Steam sold | Record the total steam sold by the organisation during the reporting period, using the same commercial and metering records that track sales. | Sales invoices, steam meter data, trading reports, and the sales reconciliation workbook. | Energy / Trading |
| Total energy use | Calculate the organisation’s total energy consumed in the reporting period by combining the in-scope fuel and purchased energy figures on a consistent basis. | The energy consolidation workbook, source fuel and utility records, and the calculation check that rolls all components into the total. | Energy / Sustainability Reporting |
| Calculation method | Describe the rules, assumptions, and tools used to turn source energy data into the reported figures, including any estimation or conversion approach. | Methodology note, calculation workbook, internal reporting policy, and any documented assumptions or estimation rules. | Energy / Sustainability Reporting |
| Conversion factor source | State where the conversion factors came from that were used in the energy calculations, including the named source or reference set. | Methodology note, factor library, spreadsheet references, and any supplier or published source files used for the factors. | Energy / Sustainability Reporting |
Show GRI 302-1 sub-elements (LRA working checklist)
- List the non-renewable fuel types used.
- List the renewable fuel types used.
- State where the conversion factors came from.
- Set out the standards, methods, assumptions, and/or calculation tools used.
- Report total cooling used.
- Report total cooling sold.
- Report total electricity used.
- Report total electricity sold.
- Report total energy used within the organisation.
- Report total non-renewable fuel used within the organisation.
- Report total renewable fuel used within the organisation.
- Report total heating used.
- Report total heating sold.
- Report total steam used.
- Report total steam sold.
LRA working checklist - paraphrased; see official source
How to prepare
- Set the reporting boundary first. Decide which operations, sites, and activities sit inside the organisation for this disclosure, then keep that boundary consistent when you gather all fuel and energy figures.
- Define what you will count in each line item. Separate non-renewable and renewable fuel, and distinguish electricity, heating, cooling, steam, and any energy sold so each figure maps to the right data point.
- Collect source records for every required figure. Use meter reads, invoices, supplier statements, and internal logs to support the totals for fuel consumed, energy consumed, and energy sold, and keep the underlying evidence together.
- Compile the disclosure outputs in the required form. Provide the total amounts for each energy stream, name the fuel types used in both non-renewable and renewable categories, and include the overall energy total for the organisation.
- Record the method behind the numbers. Note the standards, assumptions, calculation tools, and any conversion factors used, and explain where those factors came from so the figures can be traced and checked.
- Explain any exclusions or changes, then compare everything with the official source before finalising. Make sure the boundary, labels, totals, and method notes are internally consistent and that nothing required by the source has been left out.
Request site energy and fuel data from Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What energy and fuel were used, and any energy sold, across our sites for the reporting period?
Use your own site, utilities, plant and meter names first, then map them to the reporting fields. Keep the ask in the language your operations team already uses, and only translate into the reporting categories at the end.
Weak request
Please provide the GRI 302-1 energy consumption data, including all required categories and methodology details.
Why it fails: It uses framework language instead of the way operations usually describe the data, so the owner has to translate the ask before they can respond. It also does not tell them which sites, systems, units, or method notes to include, so the return is likely to be incomplete or inconsistent.
Better request
Please send the site energy and fuel figures for [period] for [sites in scope], using your normal utility, meter and plant records. Include the fuel names you use internally, electricity, heating, cooling and steam used, anything sent out or sold, the units, the source record for each line, and any conversion factors or calculation notes.
Formal email template
Subject: Request for site energy and fuel data for [reporting period] Hi [name], Could you please send the site energy and fuel data for [reporting period] for [sites / assets in scope]? Please include: - fuel used on site, split by the fuel names you use internally - electricity, heating, cooling and steam used - any electricity, heating, cooling or steam sent out or sold - the total for each line item - the source system or record for each figure - the unit used - the method used where a figure is estimated or calculated - any conversion factors or calculation tools used If you already have this in a tracker or export, a copy of that file is fine. Please also note any exclusions, assumptions, or unusual items. Please return it in the attached template and add a short note on how the numbers were prepared. This is an LRA training template only, so please adapt it to your organisation and check the source material before sign-off. Thanks, [preparer name]
Short Teams / Slack version
Hi [name] — could you share the site energy/fuel figures for [period] for [sites in scope]? Please include the source file, units, any estimates, and any energy sent out/sold. I’ve attached a template; please adapt it to your own terms and send back with a short method note. Thanks.
Industry examples
Manufacturing
Context. A plant team tracks gas, diesel, grid power and steam across production lines and a CHP unit.
Adapted request. Please share the plant energy tracker for [period] covering [site / line names]. Include gas, diesel, grid power and steam used, plus any electricity or steam exported from CHP. Add the source record, units, and the calculation method used for any estimated lines.
Example response. A spreadsheet with monthly rows for each line item, source references to meter reads and fuel deliveries, a note that CHP export is based on inverter logs, and a separate method tab listing the conversion factors used.
Property / Real Estate
Context. A facilities team manages landlord and tenant meters across offices and retail units.
Adapted request. Please send the building utilities summary for [period] for [portfolio / buildings in scope]. Include electricity, gas, district heat and cooling, plus any energy recharged or sold onward. Please show the meter source, whether each figure is billed or estimated, and any assumptions used for shared areas.
Example response. A portfolio report with building-by-building totals, meter IDs, utility invoice references, notes on estimated quarters, and a summary of any recharges to tenants or third parties.
The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.
Draft your disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
State the basis used to compile the figures, including the definitions applied, any assumptions made, and the calculation tools or methods used to convert source data into the reported energy totals.
Context note
Explain what the numbers represent in business terms, such as where energy is used in the organisation, which sources dominate the mix, and how the balance between energy used internally and energy sold affects the overall picture.
Fluctuation statement
If any figure moved materially, describe the operational or sourcing reasons behind the change, such as shifts in fuel mix, changes in production or site activity, or updates to the way the data were calculated.
Content index entry
GRI 302-1 Energy consumption within the organization — [location / page] / [notes]
Download Centre
Professional preparation tools and forms for GRI 302-1. Each download includes a concise “How to use” guide.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| We have checked the coverage figure against the sites and activities we included, and we can show why any locations, vehicles, or operations were left out. | The assurer may test whether the boundary is complete and whether exclusions were made consistently rather than to improve the result. | Boundary memo; list of included and excluded sites/activities; management sign-off on scope decisions; reconciliation between the reporting boundary and source records. |
| For the fuel split, we kept a record of the fuel categories we used and mapped each one to the right source type before we finalised the number. | The assurer may probe whether fuel types were classified correctly and whether any mixed or unusual fuels were handled consistently. | Fuel register; supplier invoices or delivery notes; classification worksheet; internal review notes showing how each fuel was assigned. |
| We separated the renewable portion from the rest using the same boundary rules as the wider energy figure, and we can trace the included items back to source records. | The assurer may check whether the renewable figure is genuinely within the same reporting boundary and whether any double counting or omission occurred. | Boundary and methodology note; source data extracts; traceability from the reported figure to underlying records; review evidence for the renewable/non-renewable split. |
| Where we reported renewable fuel types, we kept supporting records that show what was counted and how each type was identified. | The assurer may ask whether the named fuel types are supported by evidence and whether the identification method was applied consistently. | Supplier documentation; fuel specifications; internal coding or mapping file; approval trail for the final list of fuel types. |
| We compiled the electricity figure from the underlying usage records and checked the totals against the bills or meter data before publication. | The assurer may test whether the total is complete, whether the units were handled correctly, and whether the final number matches the source evidence. | Meter reads, invoices, or utility statements; consolidation workbook; unit conversion checks; review and approval evidence. |
| For the heating figure, we used the same calculation approach across the relevant records and kept the working papers that show how the total was built up. | The assurer may probe consistency of method, completeness of inputs, and whether the calculation trail is auditable. | Working papers; source consumption records; calculation template; evidence of review of assumptions and arithmetic. |
Evidence pack to prepare
- The governing policy or written commitment behind this disclosure
- A methodology / definition note setting out how the disclosure was scoped and prepared
- Source-system exports the figures or facts were drawn from
- The internal approval / sign-off record for the disclosure before publication
- Minutes or records evidencing the relevant engagement or consultation
Common reporting gaps
- Figures are stated without the supporting narrative, or narrative without figures.
- Scope is inconsistent between the text and the numbers.
- The reporting boundary is left undefined.
- Material changes since the previous period are not disclosed.
- Estimates and measured values are not distinguished.
- Source records for the figures are not identified.
Mistakes to avoid when collecting the data
- Wrong data owner
People ask the sustainability team first, instead of the facilities, utilities, fleet, or finance contact who actually holds the meter, invoice, or fuel records.
- Framework language too early
The request goes out using disclosure labels rather than the business names for sites, meters, fuels, or utility accounts, so the right records are not found.
- Scope not pinned down
The team starts collecting figures before agreeing which buildings, vehicles, contracts, or other operations sit inside the reporting boundary.
- Wrong reporting period
Some teams pull calendar-year data while others use a different cut-off, so the numbers do not line up to one consistent time basis.
- Mixed counting basis
Energy bought, energy generated, and energy sold are combined without separating gross and net figures, which makes the totals unusable.
- Source labels lost
During consolidation, the original invoice, meter, or supplier labels are stripped away, so no one can trace each figure back to its source.
- Renewable and non-renewable mixed together
Fuel records from different supply types are merged into one file, so the team cannot split the renewable and non-renewable amounts cleanly.
- Evidence trail missing
The spreadsheet is saved without the supporting files, calculation notes, or sign-off record, leaving no clear audit trail for review.
Where judgement is often needed
- Set the cut-off for newly bought or sold sites
State which reporting period captures energy from sites added or removed during the year, and explain the rule you used so the totals can be read on the same basis.
- Choose one local label for the same fuel
Where countries or business units use different names or units for the same fuel, map them to one internal description and explain the conversion or grouping used in the note on methods.
- Decide how to handle borderline operations
If a site, team, or asset sits partly inside and partly outside your reporting perimeter, explain the inclusion rule you applied and why that treatment was chosen.
- Fix the timing basis for the figures
Make clear whether you used invoices, meter reads, or another timing basis, and disclose any lag, accrual, or estimate approach used to cover missing periods.
- Separate measured data from estimates
If some consumption came from direct readings and some from calculated or estimated values, identify which parts were estimated and describe the method used to fill the gaps.
- Explain how you treated shared utilities
For electricity, heat, cooling, or steam that is shared across tenants, plants, or service lines, disclose the allocation rule used and the source data behind it.
- Show how self-generated and sold energy were handled
If your organisation both uses and sells energy, explain how you avoided double counting between internal use and sales for each energy stream.
- State the rounding rule for totals
If figures are rounded, say the rounding level used and make sure the component lines still reconcile sensibly to the overall total.
- Protect sensitive site-level data
When detailed readings could identify a small site or business unit, aggregate the figures before disclosure and explain the level at which the data has been grouped.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Food manufacturing · synthetic · written by LRA
This example is purely illustrative and uses internally consistent synthetic figures for a manufacturing reporter.
| Energy category | Renewable | Non-renewable | Total |
|---|---|---|---|
| Fuel consumed on site | 1,200 | 4,800 | 6,000 |
| Electricity used | 0 | 3,600 | 3,600 |
| Heat used | 0 | 900 | 900 |
| Cooling used | 0 | 300 | 300 |
| Steam used | 0 | 200 | 200 |
| Energy sold onward | 0 | 0 | 0 |
Synthetic illustration only: we show energy use and sales separately, then explain the method used to compile the figures. Our reporting covers fuels by source, purchased energy by type, energy sold onward, and the calculation approach used for the period.
Logistics and warehousing · synthetic · written by LRA
This example is purely illustrative and uses internally consistent synthetic figures for a logistics reporter.
| Energy category | Renewable | Non-renewable | Total |
|---|---|---|---|
| Fuel consumed on site | 600 | 2,400 | 3,000 |
| Electricity used | 0 | 1,800 | 1,800 |
| Heat used | 0 | 400 | 400 |
| Cooling used | 0 | 150 | 150 |
| Steam used | 0 | 50 | 50 |
| Energy sold onward | 0 | 0 | 0 |
Synthetic illustration only: we present the same energy picture for a different type of reporter, with fuels split by source and all purchased and sold energy shown separately. We also note the calculation basis, assumptions, and tools used to prepare the figures.
Draft output & visualisation ideas
How to turn the collected data into a draft disclosure. The charts below are drawn from the illustrative figures above — swap in your own data.
Other views you could build
- Energy use by source — stacked bar: How the organisation’s energy use splits between purchased electricity, fuels, heat, cooling and steam, with separate segments for renewable and non-renewable inputs where relevant.
- Fuel mix from non-renewable sources — bar: The different non-renewable fuel types used and their relative contribution to total fuel use.
- Fuel mix from renewable sources — bar: The different renewable fuel types used and their relative contribution to total fuel use.
- Energy flows in and out — table: A side-by-side view of energy consumed and energy sold for electricity, heating, cooling and steam, plus the overall total used within the organisation.
- Energy balance overview — donut: The share of total energy consumption made up by each energy category, helping readers see the main drivers at a glance.
From a number to a disclosure
What separates a figure from a disclosure.
Basic
I report total energy use within our organisation as 12,400 MWh.
Better
I report 12,400 MWh of energy use in our organisation, split between 9,800 MWh from purchased electricity, 1,900 MWh from gas, and 700 MWh from on-site heating and steam, with no energy sold on.
Best
For the year ended 31 December 2025, I report 12,400 MWh of energy used across our sites, made up of 9,800 MWh of electricity, 1,900 MWh of gas, and 700 MWh of heating and steam, with no energy sold, and the year-on-year rise mainly reflects higher production and colder winter weather; I calculated this using our meter data and conversion factors from our external energy provider.
Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 302-1 — these are report practice, not exact disclosure examples.
| Company | Sector · Country | Year | Match | Page | Report | Assurance | |||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
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SCG Packaging Public Company Limited | Containers and Packaging · Thailand | 2025 | Partial | p. 78 →p. 103 →p. 85 → | Sustainability Report 2025 → | EY; BSI | ||||||||||||||||||||||||||||||||||||||||||||||||
Evidence in SCG Packaging Public Company Limited’s reportWhat the report shows SCG Packaging Public Company Limited’s Sustainability Report 2025 provides numeric data on fuel consumption from both renewable and non-renewable sources on page 85, including thermal energy consumption. The report also includes figures related to sold products and their use on page 101, and energy consumption within the organisation is detailed on page 103. However, narrative explanations on greenhouse gas types are only partially covered on page 84, and several numeric values related to emissions and other categories are not found in the report.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Grupo Cibest S.A. | Banks / Diverse Financials / Insurance · Colombia | 2025 | Partial | p. 35 →p. 39 →p. 288 → | Management Report 2025 → | PwC | ||||||||||||||||||||||||||||||||||||||||||||||||
Evidence in Grupo Cibest S.A.’s reportWhat the report shows Grupo Cibest S.A.'s 2025 Management Report provides numeric data on fuel consumption for vehicle operations under Scope 1 emissions on page 42 and reports Scope 2 emissions in tCO2e with a market-based calculation approach on page 295. The report also includes a narrative on changes in emissions recalculations and references emission factor sources and global warming potential rates on page 295. However, the report lacks clear narrative explanations of methodology and several specific numeric values related to other emission categories are not found.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Tanla Platforms Limited | Software and Services · India | 2025 | Exact | p. 221 →p. 376 →p. 377 → | Integrated Report FY25 → | Deloitte | ||||||||||||||||||||||||||||||||||||||||||||||||
Evidence in Tanla Platforms Limited’s reportWhat the report shows Tanla Platforms Limited’s Integrated Report FY25 provides numeric data on total electricity consumption from renewable sources, reported as 3.46 and 2.59 Giga Joules on page 221, and energy consumption within and outside the organisation, noted as 97,243 on page 377. The report also includes a percentage breakdown of products or services accounting for 90% of turnover on page 194. However, there is no narrative explanation or detailed numeric data for several specific subcategories, such as certain numeric values (c-i to c-iv) and narrative items (g), which are not found in the report.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
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Check your understanding
A facilities team has monthly meter reads for grid power, gas and district heat across three sites. The draft note shows the site totals, but it does not yet separate bought-in energy from any energy the group later resells to tenants.Should you treat the bought-in amounts and any onward sales as separate figures, and make sure the final total is built from the right in-scope pieces?
Model answer. Yes. For this disclosure, the preparer should first capture the organisation’s own use of each energy type, then separately show any energy that was sold on. The overall figure should be the sum of the in-scope consumption lines, with sales kept as distinct data points rather than netted off unless the organisation’s method clearly supports that treatment and is explained in the methodology note.
Why this matters. Keep consumption and sales as separate lines, then explain clearly how the total was assembled.
A manufacturing site burns diesel in backup generators and also uses a small amount of biodiesel blend in forklifts. The draft only lists “fuel” as one line item and does not say which part is from non-renewable sources and which part is from renewable sources.Do you need to split the fuel information by source type and name the fuel types used in each bucket?
Model answer. Yes. The preparer should report the amount used from non-renewable sources and the amount used from renewable sources as separate figures, and name the fuel types that sit in each group. A single combined fuel line would hide the source split that this disclosure is asking for.
Why this matters. Separate fuel use by source, and name the fuels in each source group.
An office portfolio buys electricity from the grid, district heating from a landlord, and chilled water from a campus utility. The draft includes electricity only, because the team assumed the other utilities were “services” rather than energy.Should heating, cooling and steam bought for use in the organisation be included alongside electricity in the consumption total?
Model answer. Yes. The preparer should include all in-scope energy forms used by the organisation, not just electricity. If the business uses purchased heating, cooling or steam, those amounts belong in the relevant lines and feed into the overall total.
Why this matters. Do not stop at electricity; include every energy form the organisation uses.
A group has a spreadsheet that converts gas, fuel oil and electricity into a common energy unit using supplier data, a national conversion table and an internal assumption for one missing meter period. The draft note says only “calculated from utility bills”.Do you need to explain the method, assumptions, tools and the source of the conversion factors, even if the numbers are already in the table?
Model answer. Yes. The preparer should describe the calculation approach in enough detail for a reader to understand how the figures were produced, including any assumptions, tools or methodologies used and where the conversion factors came from. If a period was estimated, that should be made clear in the method note rather than left implicit.
Why this matters. Show how the figures were built, not just the final numbers.
Analyse this disclosure across real reports
See how companies actually report GRI 302-1 — drawn from their own published reports, with the exact pages, and an LRA AI-assistant that works through it with you. Available to LRA Community members and to students throughout their platform access.
Related framework references
How this disclosure maps across the major reporting frameworks.
→
ESRSRelated
ESRS E1
Climate Change — closest topical match (post-Omnibus ESRS catalogue).
→
IFRSNo equivalent
—
No direct IFRS S1/S2 topical equivalent.
Related & explore
Questions this page answers
What data do I need to prepare for GRI 302-1 Energy on this page?
The page lists the datapoints to gather: non-renewable and renewable fuel use and types, electricity, heating, cooling and steam used and sold, total energy use, plus the calculation method and conversion factor source. Use that list as your starting checklist before drafting the disclosure. ↑ section
How do I set the scope for GRI 302-1 Energy before I start collecting data?
Use the page’s step-by-step preparation section to define what energy flows you will include and make sure the same scope is used consistently across the datapoints. The page is designed to help you turn that scope into a draft disclosure, so align the data owner, method and evidence pack early. ↑ section
Who should own the GRI 302-1 Energy data collection in practice?
The page is written for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person who can source the energy data and explain the method. The workbook and evidence pack are there to help that owner prepare an assurance-ready draft. ↑ section
What evidence should I keep for GRI 302-1 Energy assurance?
The page includes an evidence pack with five items and six assurance claims to verify, each with a claim, risk and evidence angle. Use those materials to build a file that shows where the numbers came from, how they were calculated, and what supports the final draft. ↑ section
What are the common mistakes people make when reporting GRI 302-1 Energy?
The page has a section on common reporting gaps and mistakes, so it is meant to help you spot issues before submission. In practice, use it as a pre-check against your draft, your calculations and the evidence pack. ↑ section
How do I use the Prep & Assurance workbook for GRI 302-1 Energy?
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf. Use the workbook to organise the datapoints, method and evidence so you can move from raw data to a draft more quickly. ↑ section
Can I use the synthetic example on the GRI 302-1 Energy page as a template for my own disclosure?
Yes, the page includes synthetic illustrative example disclosures, including a quantitative table, to show how a draft can be structured. Treat it as a worked example only and make sure your own figures, totals and categories are internally consistent. ↑ section
How do I turn my GRI 302-1 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 data into a short narrative and a clear index entry that matches your evidence and calculations. ↑ section
What should an assurance reviewer check first on a GRI 302-1 Energy draft?
Start with the six assurance claims on the page and the five-item evidence pack, because they are set up to test whether the draft is supported and traceable. Then check the calculation method, conversion factor source and the consistency of the totals. ↑ section
How does the ESRS E1 correspondence help me with GRI 302-1 Energy?
The page says the closest ESRS correspondence is ESRS E1 (Climate Change), so you can use the same underlying energy data where relevant. That does not mean the requirements are identical, but it can reduce duplicate data collection. ↑ section
More questions this page can help with
- GRI 302-1 Energy checklist for non-renewable and renewable fuel use data
- GRI 302-1 Energy how to collect electricity used, heating used, cooling used and steam used
- GRI 302-1 Energy how to capture electricity sold, heating sold, cooling sold and steam sold
- GRI 302-1 Energy total energy use calculation method and conversion factor source
- GRI 302-1 Energy assurance evidence pack what to include
- GRI 302-1 Energy common reporting gaps and mistakes to avoid
- GRI 302-1 Energy workbook download how to use the Prep & Assurance xlsx
- GRI 302-1 Energy printable Library Card pdf what is it for
- GRI 302-1 Energy synthetic example disclosure how to adapt it safely
- GRI 302-1 Energy draft narrative starters and content index line
- GRI 302-1 Energy from company reports examples where the topic is disclosed
- GRI 302-1 Energy ESRS E1 data reuse for climate reporting
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Sources, status and disclaimer
This LRA assistance tool is designed for educational and internal data-collection purposes. It is not an official interpretation of the GRI Standards, IFRS Sustainability Disclosure Standards or EU CSRD/ESRS requirements. When applying these frameworks in professional practice, users should consult and double-check the official standards, guidance and applicable regulatory sources.
