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GRI 302: Energy·Disclosure GRI 302-3

Energy intensity

Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.

Juridische status

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.

Officiële Global Reporting Initiative-bron openen ↗ Delen

Gepubliceerd paspoort

Laatst beoordeeld op 2026-08-01
RK Beoordeeld door 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 Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative

Standaard

GRI 302: Energy

Disclosure GRI 302-3 · 2016

Van kracht

2018-07-01

Officiële bron: Openen ↗

Laatst beoordeeld

2026-08-01

Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative

Voor deze disclosure
10LRA preparation fields 10beweringen te toetsen 10bewijsgebieden

Kern van de disclosure

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.

Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.

Voordat u begint

Voordat u begint

Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.

Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld Wat vast te leggen Aanwijzing voor bewijs Eigenaar
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
＋ Subelementen van GRI 302-3 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.

De gegevens opvragen

Request the disclosure evidence

Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.

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.

Beter verzoek

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.

Stel uw disclosure op

Notities die gegevens tot een disclosure maken

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Methodenotitie

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.

Contextnotitie

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.

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Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor GRI 302-3 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.

Gratis · Community-leden
01XLSWerkboek voorbereiding & assuranceDatapunten, risico’s, te controleren bewijs, eigenaar en bewijsdossier.Gratis downloaden ↧ 02XLSPakket voor de gegevensaanvraagAanvraagmail, berichtsjabloon, antwoordvelden en goedkeuringsstructuur.Gratis downloaden ↧ 03PDFBibliotheekkaartPrintbare samenvatting van één pagina van deze disclosure-kaart.Gratis downloaden ↧

Assurance-gereedheid

Controleer bij elke bewering het bewijs

Bewering Risico Te controleren bewijs
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.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

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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Verwijzingen naar het raamwerk

Relevante GRI-vereisten en verwante disclosures

Beschikbare verwijzingen naar het raamwerk en aanpalende disclosures die relevant zijn voor deze vereiste.

GRI

GRI 302-3

binnen GRI 302: Energy

Officiële bron openen →

Gerelateerd & verkennen

Energy consumption within the organization → KaartEnergy consumption outside of the organization → KaartReduction of energy consumption → KaartReductions in energy requirements of products and services → Kaart Alle disclosures bekijken →

Meer in GRI 302 → Volledige catalogus bekijken → Home van de Disclosure-bibliotheek → Zoeken in alle disclosures →

Verder verdiepen · GRI 302-3

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