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GRI 302: Energy·Disclosure GRI 302-1

Energy consumption within the organization

Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.

Status giuridico

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.

Passaporto pubblicato

Ultima revisione il 2026-08-01
RK Revisionato da 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 Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative

Standard

GRI 302: Energy

Disclosure GRI 302-1 · 2016

In vigore

2018-07-01

Fonte ufficiale: Apri ↗

Ultima revisione

2026-08-01

Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative

Focus dell’informativa

Disclosure 302-1 requires an organization to report energy consumption within entities that it owns or controls during the reporting period. The disclosure covers fuel from non-renewable and renewable sources; electricity, heating, cooling and steam consumed and sold; total energy consumption within the organization; the standards, methodologies, assumptions and calculation tools used; and the sources of conversion factors.

Fuel consumption must be reported separately for non-renewable and renewable sources and must include the fuel types used. Fuel and total energy consumption are reported in joules or multiples. Electricity, heating, cooling and steam consumed or sold are reported in joules, watt-hours or multiples.

When calculating total energy consumption, the organization must prevent double counting of self-generated energy. If fuel is used to generate electricity, heating, cooling or steam that is then consumed internally, the energy is counted once under fuel consumption. Electricity, heating, cooling and steam sold are disclosed separately and deducted when calculating total energy consumption.

The reporting boundary is not a discretionary selection of sites with available data. It covers energy consumed by entities owned or controlled by the organization. Where required information cannot be reported, the organization applies the relevant reason for omission in the GRI content index.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.

Prima di iniziare

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

Preparazione

Informazioni chiave da preparare

Campo da preparare Cosa rilevare Suggerimento sull’evidenza Responsabile
Organizational boundary Entities and operations owned or controlled by the organization. Entity register, control assessment, GRI 2-2 mapping. Sustainability / Finance
Non-renewable fuel consumption Total in GJ/TJ and fuel types, including stationary and mobile sources. Fuel invoices, fleet records, meter and delivery logs. Energy / Fleet / Operations
Renewable fuel consumption Total in GJ/TJ and fuel types. Supplier specifications, biomass and biofuel records. Energy / Operations
Purchased electricity Total consumed in joules, watt-hours or multiples. Bills and meter readings. Facilities / Energy
Purchased heating Total consumed. District-heating invoices and meters. Facilities
Purchased cooling Total consumed. Chilled-water invoices and meters. Facilities
Purchased steam Total consumed. Steam invoices and meters. Operations
Self-generated energy Energy generated, internally consumed, not consumed and sold. CHP, solar, generator and export-meter records. Engineering / Energy
Electricity sold Total sold. Export meters, contracts and invoices. Energy / Trading
Heating, cooling and steam sold Totals by type. Metering and sales records. Energy / Trading
Double-counting control Treatment of fuel used for internally consumed self-generated energy. Energy-flow reconciliation. Energy / Sustainability
Total energy consumption Total calculated using the GRI 302-1 formula in GJ/TJ. Consolidation workbook. Sustainability Reporting
Methodology Standards, assumptions and calculation tools. Methodology note. Sustainability Reporting
Conversion factors Factor values and named sources. Factor library and source documents. Energy / Sustainability
+ Mostra i sotto-elementi di GRI 302-1 (checklist di lavoro LRA)

Come prepararla

Disclosure 302-1 requires an organization to report energy consumption within entities that it owns or controls during the reporting period. The disclosure covers fuel from non-renewable and renewable sources; electricity, heating, cooling and steam consumed and sold; total energy consumption within the organization; the standards, methodologies, assumptions and calculation tools used; and the sources of conversion factors.
Collect and reconcile the records for: Organizational boundary; Non-renewable fuel consumption; Renewable fuel consumption; Purchased electricity; Purchased heating; Purchased cooling; Purchased steam; Self-generated energy; Electricity sold; Heating, cooling and steam sold; Double-counting control; Total energy consumption; Methodology; Conversion factors.
Apply Disclosure 302-1 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.

Richiedi i dati

Request the disclosure evidence

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

Provide the reporting-period records and reconciliations for Disclosure 302-1: Organizational boundary; Non-renewable fuel consumption; Renewable fuel consumption; Purchased electricity; Purchased heating; Purchased cooling; Purchased steam; Self-generated energy; Electricity sold; Heating, cooling and steam sold; Double-counting control; Total energy consumption; Methodology; Conversion factors. 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.

Richiesta migliore

Provide the reporting-period records and reconciliations for Disclosure 302-1: Organizational boundary; Non-renewable fuel consumption; Renewable fuel consumption; Purchased electricity; Purchased heating; Purchased cooling; Purchased steam; Self-generated energy; Electricity sold; Heating, cooling and steam sold; Double-counting control; Total energy consumption; Methodology; Conversion factors. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

Redigi la tua informativa

Note che trasformano i dati in un’informativa

Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.

Nota metodologica

The reporting boundary is not a discretionary selection of sites with available data. It covers energy consumed by entities owned or controlled by the organization. Where required information cannot be reported, the organization applies the relevant reason for omission in the GRI content index.

Nota di contesto

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.

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per GRI 302-1 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

Gratis · Membri della Community

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione Rischio Evidenze da verificare
Organizational boundary is reported accurately and completely.The response omits, misclassifies or overstates organizational boundary.Entity register, control assessment, GRI 2-2 mapping.
Non-renewable fuel consumption is reported accurately and completely.The response omits, misclassifies or overstates non-renewable fuel consumption.Fuel invoices, fleet records, meter and delivery logs.
Renewable fuel consumption is reported accurately and completely.The response omits, misclassifies or overstates renewable fuel consumption.Supplier specifications, biomass and biofuel records.
Purchased electricity is reported accurately and completely.The response omits, misclassifies or overstates purchased electricity.Bills and meter readings.
Purchased heating is reported accurately and completely.The response omits, misclassifies or overstates purchased heating.District-heating invoices and meters.
Purchased cooling is reported accurately and completely.The response omits, misclassifies or overstates purchased cooling.Chilled-water invoices and meters.
Purchased steam is reported accurately and completely.The response omits, misclassifies or overstates purchased steam.Steam invoices and meters.
Self-generated energy is reported accurately and completely.The response omits, misclassifies or overstates self-generated energy.CHP, solar, generator and export-meter records.
Electricity sold is reported accurately and completely.The response omits, misclassifies or overstates electricity sold.Export meters, contracts and invoices.
Heating, cooling and steam sold is reported accurately and completely.The response omits, misclassifies or overstates heating, cooling and steam sold.Metering and sales records.
Double-counting control is reported accurately and completely.The response omits, misclassifies or overstates double-counting control.Energy-flow reconciliation.
Total energy consumption is reported accurately and completely.The response omits, misclassifies or overstates total energy consumption.Consolidation workbook.
Methodology is reported accurately and completely.The response omits, misclassifies or overstates methodology.Methodology note.
Conversion factors is reported accurately and completely.The response omits, misclassifies or overstates conversion factors.Factor library and source documents.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

Double counting fuel and the energy generated from that fuel for internal use.
Treating purchased renewable electricity as renewable fuel.
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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