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GRI 302: Energy·Disclosure GRI 302-3

Energy intensity

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.

Apri la fonte ufficiale Global Reporting Initiative ↗ Condividi

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 302-3 · 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

Per preparare questa informativa
10LRA preparation fields 10affermazioni da verificare 10aree di evidenza

Focus dell’informativa

Disclosure 302-3 requires an organization to report its energy intensity ratio, the organization-specific metric used as the denominator, the types of energy included in the calculation, and whether the ratio covers energy consumed within the organization, outside the organization, or both.

Calculate the ratio by dividing absolute energy consumption by the organization-specific metric. Present the result in a compound unit that identifies both elements of the calculation, for example kWh/tonne, MJ/FTE, kWh/m² or GJ/GBP million revenue. Do not replace the energy intensity ratio with a percentage change or an energy-mix percentage.

If the organization reports intensity for energy consumed within the organization and energy consumed outside it, present the two ratios separately. State whether the numerator includes fuel, electricity, heating, cooling, steam, or all of these energy types.

The primary ratio should represent the organization. Facility-, country- or business-unit-level ratios can be presented as additional breakdowns where they improve transparency or comparability. Numerator and denominator should cover the same entities, activities and reporting period.

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
Absolute energy numerator Energy amount included in the ratio and its unit. GRI 302-1/302-2 workbook, meters, invoices and fuel records. Energy / Operations
Organization-specific denominator Activity, output, scale or financial metric used in the calculation, including amount and unit. Production, finance, property or workforce records. Relevant business owner
Energy intensity ratio Numerator divided by denominator. Calculation workbook and arithmetic check. Sustainability Reporting
Ratio unit Compound unit showing energy per organization-specific metric. Published table and calculation schedule. Sustainability Reporting
Types of energy included Fuel, electricity, heating, cooling, steam, or all. Energy-type mapping. Energy Management
Energy scope Within the organization, outside it, or both. GRI 302-1/302-2 scope reconciliation. Sustainability Reporting
Separate scope ratios Separate ratios where within and outside energy are both reported. Calculation workbook. Sustainability Reporting
Reporting boundary Entities, facilities and activities covered by numerator and denominator. Entity and facility mapping. Sustainability / Finance
Reporting period Period covered by both calculation inputs. Reporting calendar and source extracts. Data owners
Methodology Formula, conversions, estimates and consolidation approach. Method note and factor register. Sustainability / Energy
＋ Mostra i sotto-elementi di GRI 302-3 (checklist di lavoro LRA)

Come prepararla

Disclosure 302-3 requires an organization to report its energy intensity ratio, the organization-specific metric used as the denominator, the types of energy included in the calculation, and whether the ratio covers energy consumed within the organization, outside the organization, or both.
Collect and reconcile the records for: Absolute energy numerator; Organization-specific denominator; Energy intensity ratio; Ratio unit; Types of energy included; Energy scope; Separate scope ratios; Reporting boundary; Reporting period; Methodology.
Apply Disclosure 302-3 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 302-3: Absolute energy numerator; Organization-specific denominator; Energy intensity ratio; Ratio unit; Types of energy included; Energy scope; Separate scope ratios; Reporting boundary; Reporting period; Methodology. 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 302-3: Absolute energy numerator; Organization-specific denominator; Energy intensity ratio; Ratio unit; Types of energy included; Energy scope; Separate scope ratios; Reporting boundary; Reporting period; Methodology. 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 primary ratio should represent the organization. Facility-, country- or business-unit-level ratios can be presented as additional breakdowns where they improve transparency or comparability. Numerator and denominator should cover the same entities, activities and reporting period.

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 302-3 — 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
01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧ 02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧ 03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione Rischio Evidenze da verificare
Absolute energy numerator is reported accurately and completely.The response omits, misclassifies or overstates absolute energy numerator.GRI 302-1/302-2 workbook, meters, invoices and fuel records.
Organization-specific denominator is reported accurately and completely.The response omits, misclassifies or overstates organization-specific denominator.Production, finance, property or workforce records.
Energy intensity ratio is reported accurately and completely.The response omits, misclassifies or overstates energy intensity ratio.Calculation workbook and arithmetic check.
Ratio unit is reported accurately and completely.The response omits, misclassifies or overstates ratio unit.Published table and calculation schedule.
Types of energy included is reported accurately and completely.The response omits, misclassifies or overstates types of energy included.Energy-type mapping.
Energy scope is reported accurately and completely.The response omits, misclassifies or overstates energy scope.GRI 302-1/302-2 scope reconciliation.
Separate scope ratios is reported accurately and completely.The response omits, misclassifies or overstates separate scope ratios.Calculation workbook.
Reporting boundary is reported accurately and completely.The response omits, misclassifies or overstates reporting boundary.Entity and facility mapping.
Reporting period is reported accurately and completely.The response omits, misclassifies or overstates reporting period.Reporting calendar and source extracts.
Methodology is reported accurately and completely.The response omits, misclassifies or overstates methodology.Method note and factor register.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

Reporting energy intensity as a percentage rather than a dimensional ratio.
Combining within-organisation and outside-organisation energy without clear scope.
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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Dr Ross Kurinko

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Riferimenti al framework

Requisiti GRI pertinenti e informative correlate

Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.

GRI

GRI 302-3

all’interno di GRI 302: Energy

Apri la fonte ufficiale →

Correlati ed esplora

Energy consumption within the organization → SchedaEnergy consumption outside of the organization → SchedaReduction of energy consumption → SchedaReductions in energy requirements of products and services → Scheda Sfoglia tutte le informative →

Altro in GRI 302 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

Approfondisci · GRI 302-3

Impara a preparare questa informativa dall’inizio alla fine

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