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15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative
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GRI 302: Energy·Disclosure GRI 302-4
Reduction of energy consumption
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
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 302-4 · 2016
Ultima revisione
2026-08-01
Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative
Per preparare questa informativa
Focus dell’informativa
Disclosure 302-4 requires an organization to report the amount of reduction in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
The disclosure states the types of energy included — fuel, electricity, heating, cooling, steam, or all of these — the base year or baseline used and the rationale for selecting it, and the standards, methodologies, assumptions and calculation tools applied.
A reduction in total energy consumption does not automatically qualify. The organization must demonstrate a direct link between the reported reduction and an identified conservation or efficiency initiative. Reductions resulting from reduced production capacity or outsourcing must be excluded.
State whether each reduction was estimated, modelled or calculated using direct measurements. Where estimates or modelling were used, disclose the methods. Adjust or normalize the calculation for relevant changes in production, operating hours, occupancy, weather, product mix and organizational scope.
Reductions for different energy types can be presented separately or combined after conversion to a common joule-based unit. Prevent overlap and double counting between initiatives.
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 |
|---|---|---|---|
| Conservation or efficiency initiative | Initiative directly responsible for the reduction. | Project plan, commissioning and technical records. | Engineering / Operations |
| Eligible energy reduction | Reduction directly attributable to the initiative, in GJ or TJ. | Calculation workbook, meters and invoices. | Energy Management |
| Types of energy | Fuel, electricity, heating, cooling and/or steam. | Energy-flow and project mapping. | Energy Management |
| Base year or baseline | Comparison basis used in the calculation. | Historical consumption or baseline model. | Energy / Data Analytics |
| Rationale | Why the selected base year or baseline is appropriate. | Methodology note and approval. | Sustainability Reporting |
| Measurement basis | Direct measurement, estimation or modelling. | Meter records or calculation methodology. | Engineering / Energy |
| Estimation or modelling method | Formula, variables, assumptions and calculation tools. | Engineering model and working papers. | Engineering / Data Analytics |
| Normalization | Production, weather, occupancy, operating hours and other adjustments. | Operational and external datasets. | Operations / Data Analytics |
| Capacity and outsourcing exclusion | Confirmation that reduced capacity and outsourcing effects were removed. | Production, scope and outsourcing reconciliation. | Operations / Finance |
| Units and conversion | Source unit, final GJ/TJ amount and conversion-factor source. | Conversion-factor register. | Energy / Sustainability |
| Overlap control | Treatment of interactions and double counting between initiatives. | Initiative reconciliation. | Energy Management |
| Reporting scope and period | Entities, sites, initiatives and period covered. | Scope mapping and reporting calendar. | Sustainability Reporting |
＋ Mostra i sotto-elementi di GRI 302-4 (checklist di lavoro LRA)
Initiative directly responsible for the reduction.
Reduction directly attributable to the initiative, in GJ or TJ.
Fuel, electricity, heating, cooling and/or steam.
Comparison basis used in the calculation.
Why the selected base year or baseline is appropriate.
Direct measurement, estimation or modelling.
Formula, variables, assumptions and calculation tools.
Production, weather, occupancy, operating hours and other adjustments.
Confirmation that reduced capacity and outsourcing effects were removed.
Source unit, final GJ/TJ amount and conversion-factor source.
Treatment of interactions and double counting between initiatives.
Entities, sites, initiatives and period covered.
Come prepararla
Disclosure 302-4 requires an organization to report the amount of reduction in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
Collect and reconcile the records for: Conservation or efficiency initiative; Eligible energy reduction; Types of energy; Base year or baseline; Rationale; Measurement basis; Estimation or modelling method; Normalization; Capacity and outsourcing exclusion; Units and conversion; Overlap control; Reporting scope and period.
Apply Disclosure 302-4 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 302-4: Conservation or efficiency initiative; Eligible energy reduction; Types of energy; Base year or baseline; Rationale; Measurement basis; Estimation or modelling method; Normalization; Capacity and outsourcing exclusion; Units and conversion; Overlap control; Reporting scope and period. 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 302-4: Conservation or efficiency initiative; Eligible energy reduction; Types of energy; Base year or baseline; Rationale; Measurement basis; Estimation or modelling method; Normalization; Capacity and outsourcing exclusion; Units and conversion; Overlap control; Reporting scope and period. 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
Reductions for different energy types can be presented separately or combined after conversion to a common joule-based unit. Prevent overlap and double counting between initiatives.
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
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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 |
|---|---|---|
| Conservation or efficiency initiative is reported accurately and completely. | The response omits, misclassifies or overstates conservation or efficiency initiative. | Project plan, commissioning and technical records. |
| Eligible energy reduction is reported accurately and completely. | The response omits, misclassifies or overstates eligible energy reduction. | Calculation workbook, meters and invoices. |
| Types of energy is reported accurately and completely. | The response omits, misclassifies or overstates types of energy. | Energy-flow and project mapping. |
| Base year or baseline is reported accurately and completely. | The response omits, misclassifies or overstates base year or baseline. | Historical consumption or baseline model. |
| Rationale is reported accurately and completely. | The response omits, misclassifies or overstates rationale. | Methodology note and approval. |
| Measurement basis is reported accurately and completely. | The response omits, misclassifies or overstates measurement basis. | Meter records or calculation methodology. |
| Estimation or modelling method is reported accurately and completely. | The response omits, misclassifies or overstates estimation or modelling method. | Engineering model and working papers. |
| Normalization is reported accurately and completely. | The response omits, misclassifies or overstates normalization. | Operational and external datasets. |
| Capacity and outsourcing exclusion is reported accurately and completely. | The response omits, misclassifies or overstates capacity and outsourcing exclusion. | Production, scope and outsourcing reconciliation. |
| Units and conversion is reported accurately and completely. | The response omits, misclassifies or overstates units and conversion. | Conversion-factor register. |
| Overlap control is reported accurately and completely. | The response omits, misclassifies or overstates overlap control. | Initiative reconciliation. |
| Reporting scope and period is reported accurately and completely. | The response omits, misclassifies or overstates reporting scope and period. | Scope mapping and reporting calendar. |
Pacchetto di evidenze da preparare
Lacune ricorrenti nella rendicontazione
Reporting lower activity, reduced capacity or outsourcing as an efficiency reduction.
Reporting a reduction without a direct link to a conservation or efficiency initiative.
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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Riferimenti al framework
Requisiti GRI pertinenti e informative correlate
Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.
GRI
GRI 302-4
all’interno di GRI 302: Energy
Correlati ed esplora
Energy consumption within the organization → SchedaEnergy consumption outside of the organization → SchedaEnergy intensity → 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 302-4
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Come è costruita questa biblioteca
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63.171 pagine con citazioni a livello di pagina
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