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GRI 103: Energy · 2025

Disclosure GRI 103-4

Energy intensity

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.

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Reviewed by Dr Ross Kurinko · GRI Certified Trainer LRA educational guidance · Not issued or endorsed by GRI

To prepare this disclosure

3datapoints↓ 4claims to verify↓ 5evidence areas↓ 1report examples↓

Disclosure focus

This disclosure asks an organisation to explain how much energy it uses relative to a meaningful measure of activity, so readers can understand efficiency rather than just total consumption. The point is to show the relationship between energy use and output in a way that is consistent and comparable over time.

In practice, the focus should be on the scope and basis of the calculation: whether the figure covers all operations or only selected sites, what activity measure is used, and whether the same approach is applied year on year. If the organisation reports only a subset, it should make that clear so the result is not mistaken for a whole-business picture.

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.

Have you fixed the energy-use boundary for this calculation — just sites and operations you control, or a wider set as well? Is the intensity figure built from one clear reporting period, with the same timing used for both the energy and the business output measure? Can you trace the energy number back to a named source, such as meter data, invoices, or a consolidated energy log? Have you decided which energy forms count in the calculation, and whether any fuels, electricity, heat, or steam are left out? Is the unit basis settled — for example joules or watt-hours — and will you use the same basis throughout the figure?

Preparation

Key datapoints to prepare

Datapoint What to capture Evidence hint Owner

Energy intensity value Capture the calculated intensity figure and the underlying energy use amount used in the calculation, with the unit basis stated clearly so the ratio can be checked. Energy reporting workbook, utility and fuel records, calculation file, and the source data used for the denominator. Sustainability reporting / Energy management

Internal energy coverage State whether the intensity measure includes energy used inside the organisation’s own operations, so the boundary of the ratio is explicit. Boundary note in the methodology, energy mapping, and the calculation workbook showing which sites and activities are included. Sustainability reporting / Energy management

Energy source mix Record which kinds of energy use are counted in the intensity measure, and whether the mix covers all relevant sources or only selected ones. Energy source schedule, meter and invoice extracts, and the calculation methodology showing the included source categories. Sustainability reporting / Energy management

＋ Show GRI 103-4 sub-elements (LRA working checklist)

No reference text was provided, so I can’t safely re-express the sub-practices without inventing content. Please resend the official disclosure text you want paraphrased, and I’ll turn each sub-practice into a short working checklist item.

How to prepare it

1Set the boundary for the calculation first: decide which parts of the business are included in the energy intensity figure, and make that scope clear before you start collecting numbers.

2Define the energy types you will count, and be explicit about whether the measure covers all relevant forms of energy use or only selected ones.

3Gather the source records that support the calculation, including the underlying energy use data and the basis used to turn it into an intensity ratio.

4Build the reported figure or narrative from those records, making sure the units are shown where needed and the result matches the chosen scope and energy categories.

5Record any exclusions, assumptions, or changes in method so a reviewer can see what was left out, what was included, and whether the approach changed from prior reporting.

6Check the draft against the official source before sign-off, confirming that the scope, included energy types, and supporting evidence all align with the disclosure requirement.

Request the data

Request the energy intensity data and basis notes

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

What energy intensity figures are we using, and what energy sources and boundary are included in each figure?

Use your organisation’s own terms first, then map them to the reporting label. For example, ask for the energy KPI, energy-per-output metric, or site efficiency ratio if that is how the business talks internally. Keep the request in operational language, and only translate it into the reporting wording when you prepare the disclosure pack.

Weak request

Please provide the GRI 103-4 energy intensity evidence and confirm the energy consumption within the organisation and the types of energy consumption included.

Why it fails: This uses reporting jargon that many operational owners will not use day to day, and it does not tell them what practical data to pull, from where, or in what format. It also asks for the disclosure language rather than the business metric and calculation notes the owner is more likely to recognise.

Better request

Please send the latest energy efficiency metric pack for [period] used by [site / business unit]. Include the internal metric name, the formula, the energy figure and units, the denominator, which energy sources are included or excluded, the sites covered, the source system, and any assumptions or adjustments.

Formal email template

Subject: Request for energy intensity data and basis notes for [reporting period]

Dear [name/team],

Please could you share the latest data pack for the energy efficiency metric(s) used by [business unit / site / function] for [reporting period].

To help us prepare the sustainability reporting pack, please include:
- the metric name(s) you use internally;
- the calculation basis and formula;
- the energy amount used in the calculation, with units and any conversion steps;
- the activity or output measure used as the denominator;
- which energy sources are included and which are left out;
- the sites, operations, or business areas covered;
- the source system(s) or files used;
- any assumptions, estimates, or adjustments;
- the person who prepared the figures and the reviewer.

If you already have a spreadsheet or dashboard extract, please send that together with a short note explaining how it was built. Please adapt this to your organisation’s own terms, and check the official source before sign-off.

Many thanks,
[Your name]
[Role]
[Team]

Short Teams / Slack version

Hi [name] — could you send over the latest energy efficiency metric pack for [period]?

Please include the internal metric name, the formula, the energy figure and units, the denominator, what energy sources are in/out, the sites covered, the source file/system, and any assumptions or adjustments.

A spreadsheet export is fine if you add a short note on how it was calculated. Please use your team’s own terms, then we’ll map them for the reporting pack. Thanks.

Industry examples

Manufacturing

Context. A plant team tracks energy use per tonne of finished product across three production lines.

Adapted request. Please share the plant’s energy-per-tonne pack for [period]. Include the line-level metric name, total energy used, the tonne output figure, the energy sources counted, any excluded utilities, the line or site boundary, the meter or ERP source, and any conversion factors used.

Example response. Line 1: 12,400,000 kWh; output 8,200 tonnes; result 1,512 kWh/tonne. Included electricity and gas; excluded contractor fuel. Boundary: Plant A, Lines 1-3. Source: meter portal and production report. Prepared by Energy Lead; reviewed by Plant Manager.

Retail / Property

Context. A property team monitors energy use per square metre for a portfolio of stores and offices.

Adapted request. Please provide the portfolio energy-per-square-metre pack for [period]. Include the internal KPI name, total energy used, floor area basis, which sites are in scope, whether landlord or tenant energy is included, the source system, and any estimates or exclusions.

Example response. Portfolio KPI: site energy intensity. Energy used: 4,860,000 kWh. Floor area: 96,000 m². Result: 50.6 kWh/m². In scope: 42 stores and 3 offices. Included electricity and gas; excluded sub-metered landlord supplies. Source: utility invoice system and property register. Prepared by Facilities Analyst; reviewed by Head of Property.

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

Explain how each intensity figure was built, including the energy unit used, the activity measure it was divided by, and which energy uses were counted in the calculation.

Context note

State what the ratio is intended to show about energy performance, and clarify whether it reflects only energy used inside the organisation or a broader set of energy uses.

Fluctuation statement

If the ratio moved materially, describe whether the change came from shifts in energy use, changes in the activity base, or a different mix of energy types included in the calculation.

Content index entry

GRI 103-4 Energy intensity — [location / page] / [notes]

Download Centre

Preparation tools & forms

Professional preparation tools for GRI 103-4 — 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

01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Go deeper · GRI 103-4

Learn to prepare this disclosure end-to-end

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

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Assurance readiness

For each claim, check the evidence

ClaimRiskEvidence to check

I used a clear unit for the ratio and stated the energy amount behind it, so readers can see what the figure is built from.The ratio may be presented without a defined unit or without the underlying energy amount, making the figure hard to interpret or compare.Working papers showing the calculation basis, the unit used in the published ratio, and the source data for the energy amount included in the calculation.

I made it clear which parts of our own operations were counted in the ratio, so the boundary of the figure is understandable.The assurer may find that the ratio mixes different organisational boundaries or leaves out parts of the entity without explanation.Boundary notes, consolidation or scope papers, and the calculation file showing which operational areas were included in the published figure.

I identified the energy types used in the ratio and explained whether the measure covers all energy or only selected forms, so the basis is transparent.The assurer may question whether the ratio is based on a complete or partial energy set, or whether the energy categories were classified consistently.Methodology notes, source data by energy type, and review evidence showing how the energy categories were selected and described before publication.

The reporting boundary used for this disclosure is documented.Coverage exclusions or late scope changes are not evidenced.Boundary memo, entity or site list, and sign-off record.

Evidence pack to prepare

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

Common reporting gaps

A percentage is stated without the underlying counts (numerator and denominator).The denominator — what the figure is a share of — is not explained.Partial scope is reported as if it were complete coverage.One-off activities are counted as if they were ongoing programmes.Boundary or period changes that move the figure are not flagged.Exclusions from the reported scope are not listed or explained.

Common gaps

Mistakes to avoid when collecting the data

Wrong owner, wrong desk

The request goes to a sustainability contact instead of the team that actually holds the energy and output figures, so the first reply is a hand-off rather than usable data.

Framework language, not site language

People are asked for the measure in disclosure terms instead of the organisation’s own operational labels, and the answer comes back with numbers that cannot be matched to internal records.

No clear boundary set

The collector never pins down which sites, activities, or business units sit inside the calculation, so different teams send figures for different parts of the business.

Wrong time basis

Data is pulled for a different reporting period or cut-off date than the one being used for the disclosure, which leaves the ratio built from mismatched timing.

Mixed counting basis

Energy and output are gathered using different denominators or measurement bases, so the final ratio combines figures that were never prepared on the same footing.

Source labels stripped out

The original file names, column headings, meter IDs, or system tags are lost during collection, making it impossible to trace each figure back to its source.

Separate populations merged

Energy use from different operating groups is lumped together even though they should be kept apart, which hides the split needed for the intensity calculation.

Evidence trail not captured

The team saves the numbers but not the supporting notes, extracts, or approval record, so there is no clear trail showing who checked the data and when.

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Where judgement is often needed

Set the reporting perimeter after buy-ins and sell-offs

If sites, teams or assets moved in or out during the period, explain whether the ratio uses the year-end footprint, an average footprint, or another cut-off, and show how you kept the comparison fair.

Choose one energy unit and convert the rest consistently

Where different countries or business lines record energy in different measures, pick a single basis for the ratio, state the conversion approach, and explain any local exceptions.

Decide which parts of the business sit inside the ratio

Be explicit about whether the calculation covers all operations or only selected activities, and describe any excluded locations, functions or joint arrangements that sit near the boundary.

State whether the ratio is built from actual readings or estimates

If some energy figures come from meters, invoices or modelled values, disclose the mix, the main estimation methods used, and any areas where later true-up may change the result.

Align the timing of energy and output data

If energy use and the business measure used in the denominator are captured on different dates or cycles, explain the timing basis and why it gives a sensible picture for the period.

Explain how you handled small or sensitive data groups

Where combining sites, teams or countries is needed to protect privacy or avoid unstable figures, say how the grouping was done and whether it could affect the ratio.

Show how rounding affects the published figure

If the ratio is rounded, state the rounding rule and make sure the underlying numbers still reconcile closely enough to support the published result.

Describe any local definitions that change the calculation

When country-level rules or internal reporting practices define energy sources or operating units differently, explain which definition you used and why it was the best fit for the organisation.

＋ Show 5 more− Show fewer

Examples

Illustrative examples

Synthetic, written by LRA — not from a company report, not text from any standard.

Illustrative (synthetic) example — manufacturing

We report an energy-use ratio for our operations, shown here as electricity and fuel used per tonne of output. The figure covers energy used inside the business only, and we split it by source so the mix is clear.

Synthetic illustration only. This example shows how to present an energy-use ratio, the in-house energy included in it, and the energy types counted in the ratio.

Illustrative energy-use ratio for our operations (MWh)

Electricity1200060

Natural gas600030

Diesel200010

Illustrative (synthetic) example — transport and logistics

We present a second energy-use ratio for our fleet and depots, expressed as fuel and power used per vehicle-kilometre. It includes energy consumed within the company’s own sites and vehicles, with the contributing energy types shown below.

Synthetic illustration only. This example shows how to present an energy-use ratio, the in-house energy included in it, and the energy types counted in the ratio.

Illustrative energy-use ratio for fleet and depot activity (MWh)

Diesel1800075

Electricity500021

LPG10004

Company reportsReal published reports

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How companies report GRI 103-4 in practice

Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.

Valterra Platinum

Mining — Rare Minerals / Precious Metals / Gems · South Africa · 2025

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Valterra Platinum’s Sustainability Report 2025 provides a percentage value related to energy consumption, specifically the share of grid electricity that is renewable, as noted on page 63. The report also includes data on energy consumption intensity and greenhouse gas emissions intensity for 2023 to 2025 (p.64), alongside targets and actual figures for total energy use and energy intensity (p.25, p.64). However, the report lacks narrative explanations or qualitative descriptions related to this disclosure, with no quotable evidence found for these items.

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Check your understanding

Scenarios to work through

A manufacturer has calculated energy use per unit of output for the year. The draft note says the figure covers electricity bought from the grid, but it is unclear whether fuel burned on site is also part of the calculation.

QShould the explanation make clear whether the ratio covers energy used inside the business, and if so which kinds of energy are included?

Reveal model answer →Hide answer ↑

Yes. The write-up should state whether the ratio is built from energy used within the organisation and name the energy sources or forms counted in that calculation, so readers can see the boundary and the inputs behind the figure.

Why this matters · Be explicit about the scope of the calculation and the energy types included in it.

A logistics group reports two intensity figures: one for warehouses and one for delivery operations. The team is unsure whether it is enough to show only the numbers, because the units differ between the two measures.

QWhat else should be presented alongside the intensity figures so the disclosure is understandable?

Reveal model answer →Hide answer ↑

The note should identify the unit basis used for each ratio, such as joules or watt-hours, and explain the measure in a way that matches the chosen activity base. If more than one ratio is shown, each one needs its own clear unit and description.

Why this matters · Pair each intensity figure with the unit basis and a clear description of what it measures.

A retailer has one group-wide energy intensity ratio and a separate ratio for a high-energy distribution centre. The preparer is unsure whether the disclosure can simply list the numbers without saying what energy streams were counted.

QHow should the preparer handle the description of the energy inputs behind each ratio?

Reveal model answer →Hide answer ↑

The disclosure should say which kinds of energy consumption sit behind each ratio, rather than leaving the reader to guess. If the calculation includes more than one energy stream, those streams should be named in plain language.

Why this matters · Readers need to know which energy streams feed into each ratio.

A services company uses a single intensity metric based on total floor area. The draft includes the ratio and the unit, but the team has not stated whether the calculation includes only purchased electricity or also on-site fuel used for heating.

QIs it enough to show the ratio and unit alone, or must the boundary of the energy data also be explained?

Reveal model answer →Hide answer ↑

The ratio and unit alone are not enough. The disclosure should also make clear whether the energy figure includes energy used inside the organisation and should describe the types of energy counted, so the basis of the ratio is transparent.

Why this matters · Always explain the energy boundary and the energy types behind the ratio, not just the number.

Framework references

Related framework references

How this disclosure maps across the major reporting frameworks.

GRI

GRI 103-4

within GRI 103: Energy

Open official source →

Primary

Related & explore

Energy policies and commitments → Guide ✓Energy consumption and self-generation within the organization → Guide ✓Upstream and downstream energy consumption → Guide ✓Reduction in energy consumption → Guide ✓Show all 4 related disclosures →

More in GRI 103 →Browse full catalogue →Disclosure Library home →Search all disclosures →

Go deeper · GRI 103-4

Learn to prepare this disclosure end-to-end

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →

FAQ

Questions this page answers

What data do I need to prepare for GRI 103-4 (Energy)?+−

The page says to prepare three datapoints: an energy intensity value, internal energy coverage, and an energy source mix. Use the step-by-step preparation section to work out what each one means for your reporting pack.

How do I set the scope for GRI 103-4 (Energy) before I start collecting data?+−

Use the page’s plain-language explainer and the step-by-step 'how to prepare' section to define what you are reporting on before you collect figures. The page is designed to help you turn that scope into a draft disclosure, not to replace your own internal methodology.

Who should own the GRI 103-4 (Energy) data collection in my organisation?+−

The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person or team that can gather the three datapoints and assemble the evidence pack. The workbook is there to help you assign and track those tasks.

What should I include in the evidence pack for GRI 103-4 (Energy)?+−

The page includes an evidence pack with five items to support assurance readiness. Use it alongside the four assurance claims to make sure the data, scope and supporting documents line up.

What are the four assurance claims I need to verify for GRI 103-4 (Energy)?+−

The page lists four assurance claims with a claim, risk and evidence view. It is meant to help you check what could go wrong and what proof you need before the disclosure is signed off.

What are the common mistakes in reporting GRI 103-4 (Energy)?+−

The page has a section on common reporting gaps and mistakes to help you avoid weak scope, missing evidence or unclear data handling. It is useful as a pre-submission check before you draft the final text.

How do I use the Prep & Assurance workbook for GRI 103-4 (Energy)?+−

The workbook is one of the page’s downloads and is meant to support preparation and assurance readiness. Use it to organise the datapoints, evidence and review steps before you draft the disclosure.

What can I use the printable Library Card PDF for on GRI 103-4 (Energy)?+−

The printable Library Card is a download on the page, alongside the workbook. It is a practical companion for keeping the disclosure steps, evidence and draft points together while you work.

Does the page give an example disclosure for GRI 103-4 (Energy)?+−

Yes. It includes synthetic illustrative example disclosures, including a quantitative table, so you can see how the datapoints might be turned into draft reporting text.

How do I turn the GRI 103-4 (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 prompts to convert your prepared data into a first draft for review.

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	Report A	Report B	Report C
Datapoint 1	✓ p.213	unclear	✓ p.87
Datapoint 2	✓ p.214	—	✓ p.90

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Energy intensity

Key datapoints to prepare

How to prepare it

Request the energy intensity data and basis notes

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

Evidence pack to prepare

Common reporting gaps

Mistakes to avoid when collecting the data

Where judgement is often needed

Illustrative examples

How companies report GRI 103-4 in practice

Scenarios to work through

Related framework references

Questions this page answers

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