Disclosure focus
This disclosure asks an organisation to explain how much energy it uses and what that energy is made up of. In practice, the report should show the organisation’s energy use in a way that is clear enough to understand the main sources and the balance between different energy types, rather than just giving a headline total. The emphasis is on describing the organisation’s actual energy profile in a structured way.
The practical focus is usually on coverage across the organisation’s activities, not only a few flagship sites or best-performing locations. A useful report should make clear whether the figures cover all operations, selected entities, or specific sites, and should help readers see where the main energy demand sits and how the mix varies across the business.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official EFRAG source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show E1-7 sub-elements (LRA working checklist)
Record the electricity amount from fossil sources in megawatt-hours.
Record the electricity amount from nuclear sources in megawatt-hours.
Record the electricity amount from renewable sources in megawatt-hours.
Record the full electricity amount in megawatt-hours.
Record the electricity amount generated from coal.
Record the electricity amount generated from gas.
Record the electricity amount generated from oil.
Record the electricity amount generated from other fossil fuels.
Record the electricity amount produced from non-renewable sources.
Record the electricity amount produced from renewable sources.
How to prepare it
1Set the reporting boundary first. Decide which parts of the business, sites, and activities are included in the energy figures, then keep that scope consistent across every item in this disclosure.
2Define the energy categories you will use before you start counting. Separate the totals into the required source groups, including fossil, nuclear, and renewable energy, and make sure any production figures are split between renewable and non-renewable output.
3Gather the underlying records that support each figure. Use meter data, invoices, production logs, or other internal evidence that lets you trace the numbers back to a reliable source for the reporting period.
4Build the reported values from the evidence. Enter the total energy amount, then populate the relevant breakdowns for each source type and production category, keeping the figures internally consistent.
5Record any exclusions, estimates, or changes in method. If a source, site, or data set is left out, or if the calculation approach differs from prior periods, note what changed and why so the reader can follow the trail.
6Check the final submission against the official source before filing. Confirm that every required item is covered, the labels match the disclosure, and the numbers or narrative align with the source records and the current reporting rules.
Request the data
Request energy use and fuel mix data from Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What energy did we use in the reporting period, and how was that energy split across fuel and generation types?
Use your own site, utility and fuel names first, then map them to the reporting categories in the pack. Keep the ask in the language your team already uses for meters, invoices, generators, purchased power and on-site generation, rather than using framework terms in the request itself.
Weak request
Please provide the ESRS E1:E1-7 energy consumption and mix data, including total MWh and the split by fossil, nuclear and renewable, plus coal, oil, gas, other fossil, renewable production and non-renewable production.
Why it fails: This uses framework language that many operational teams will not recognise, so it is harder to action quickly. It also does not tell the owner which systems, sites, labels or assumptions to use, or what supporting records to return.
Better request
Please send the energy and fuel figures for [reporting period] for [sites/assets], using the labels your team already uses for meters, invoices, fuels and on-site generation. Include the total energy used, the split by fuel or generation type, the source extract or records, any conversion factors, and any gaps or estimates. Please adapt this to your organisation’s own terms and check the source material before sign-off.
Industry examples
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
State the basis used to classify each energy figure, including how the reporter has grouped sources into fossil, nuclear and renewable categories and how production figures are defined for the period covered.
Context note
Explain what the totals and splits show about the organisation’s energy profile, including the relative weight of fossil, nuclear and renewable energy and how production is distributed between renewable and non-renewable output.
Fluctuation statement
If any figure moves materially, describe the main operational or sourcing reasons behind the change and note whether it reflects a shift in the energy mix, production levels or both.
Content index entry
E1-7 Energy consumption and mix — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for E1-7 — 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
Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner asked
Chasing the sustainability team for meter data instead of the facilities, utilities, or procurement owner usually means the figures come from someone who does not hold the original records.
Framework terms used too early
Requesting data in disclosure language rather than the organisation’s own labels can leave teams unsure whether you mean site electricity, fuel invoices, or another internal energy bucket.
Boundary not fixed
If you do not state which sites, entities, or operations are in scope, different teams may send numbers for different parts of the business and the totals will not line up.
Wrong period basis
Pulling figures from a different reporting window, such as invoice dates instead of the period being reported, can shift energy into the wrong year or quarter.
Counting bases mixed
Combining metered use, purchased energy, and production figures without keeping each basis separate can create totals that cannot be reconciled back to source records.
Source labels lost
Copying values into a new file without keeping the original account names, site codes, or fuel descriptions makes it hard to trace each number back to the source.
Populations merged
Putting renewable and non-renewable production into one pool before collection hides the split needed later and can force a manual rework.
Evidence details missing
Saving the number without the invoice, meter extract, date stamp, or version note leaves no way to show where the figure came from or when it was captured.
No approval trail
If the collector never gets a named reviewer to confirm the figures, there is no clear record of who checked the data before it moved forward.
Where judgement is often needed
Set the group boundary for bought or sold businesses
Decide whether to include energy from businesses added or removed during the year on a closing, opening, or time-apportioned basis, and explain the cut-off used so readers can see how the total was built.
Align local fuel labels to one group-wide mapping
Where country teams use different fuel names or categories, map them to one consistent internal classification for the report and disclose the mapping rules used.
Handle mixed-use energy records consistently
For sites or meters that cover both in-scope and out-of-scope activity, state the allocation method used and explain how shared consumption was split or excluded.
Choose one timing basis for the annual total
If some data arrive on invoice dates and others on meter-read dates, pick one basis for the year-end figure, apply it consistently, and disclose any estimates or later true-ups.
State when estimates replace missing readings
If actual readings are unavailable for part of the year, explain the estimation approach, the share of the total it affects, and whether later measured data will replace it.
Keep the fuel split consistent with the energy total
Make clear how the reported total links to the breakdown between fossil, nuclear, and renewable energy so the parts reconcile to the whole.
Explain how self-generated output is classified
For energy produced by your own operations, disclose the basis used to label it as renewable or non-renewable and how any exported or internally used output is treated.
Use a rounding rule that still ties back
If figures are rounded, apply one rule across the disclosure and check that the rounded components still reconcile to the reported total, noting any small differences.
Aggregate small-location data to protect privacy
Where site-level detail could identify individuals or sensitive operations, combine locations into a higher-level figure and say how the aggregation was done and why.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Manufacturing
We report our purchased and self-generated energy for the year, split between low-carbon and fossil-based sources, and we also show how our own output is divided between renewable and non-renewable forms. - Total energy used: 120,000 MWh, of which 78,000 MWh came from fossil-based sources, 12,000 MWh from nuclear, and 30,000 MWh from renewable sources. - Fossil-based use is broken down as 18,000 MWh coal, 22,000 MWh oil, 30,000 MWh gas, and 8,000 MWh other fossil fuels; our own production was 14,000 MWh renewable and 6,000 MWh non-renewable.
Synthetic example for practitioner training only; figures are internally consistent and illustrative, not reported facts.
Illustrative (synthetic) example — Transport and logistics
Our year-end energy picture separates total consumption from the main source types, and it also distinguishes the electricity and heat we produced ourselves by whether they were renewable or not. - We used 84,000 MWh in total: 42,000 MWh fossil-based, 6,000 MWh nuclear, and 36,000 MWh renewable. - The fossil-based portion comprises 10,000 MWh coal, 12,000 MWh oil, 15,000 MWh gas, and 5,000 MWh other fossil fuels; our own output was 9,000 MWh renewable and 3,000 MWh non-renewable.
Synthetic example for practitioner training only; figures are internally consistent and illustrative, not reported facts.
How companies report E1-7 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Danone S.A.
Food Production — Animal Source · France · 2025
Danone S.A.'s Universal Registration Document 2025 provides numeric data on renewable energy consumption, reporting total renewable energy use of 19,273 MWh, 23,412 MWh, and 25,474 MWh on page 362, with similar figures noted on page 229. The report also details fossil energy consumption and indicates that renewable electricity purchases from Energy Attribute Certificates (EAC) range between 80 to 90% (p.362). However, there is no quotable narrative explanation or contextual information about renewable energy in the report.
Banco de Sabadell, S.A.
Banks / Diverse Financials / Insurance · Spain · 2024
Banco de Sabadell’s 2024 Consolidated Non-Financial Disclosures report provides numeric data on energy consumption, showing zero consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources (p.110). The report also indicates no consumption from nuclear sources in total energy consumption (p.110, p.111). However, there is no narrative explanation or further qualitative detail about renewable energy use or related sustainability initiatives, as no quotable narrative evidence was found in the report.
ÖBB Holding / Rail Cargo Group
Ground Transportation — Railroads · Austria · 2024
ÖBB Holding / Rail Cargo Group’s 2024 Annual Report provides detailed numeric data on energy consumption, reporting total energy consumption figures and the share from renewable sources, with renewable energy consumption around 1,965,000 MWh and fossil sources comprising roughly 34-35% of total energy use (p.128). The report also specifies that nuclear energy is not part of their energy mix, with a 0% share noted (p.128), and includes energy generation from renewables at approximately 1,291,742 MWh for 2024 (p.128). However, the report lacks narrative explanations or qualitative disclosures related to energy consumption or sustainability strategies, with no quotable narrative evidence found throughout.
✓ LRA AI Assistant · Human-in-the-loop
Ask Study Studio AI assistant about this disclosure
Get practical answers for your reporting context. Your first two answers are free — join LRA Community for free to continue without a limit.
TryHow do I prepare E1-7?What data do I need to collect?Where can I see a real-report example?What mistakes should I avoid?
2 free answers
Check your understanding
Scenarios to work through
A preparer has the year-end energy ledger for a manufacturing site. The ledger shows 12,400 MWh used in total, split between grid electricity, on-site gas boilers, and a small amount of purchased steam, but the team has not yet grouped the figures into fuel categories for the disclosure.
QHow should the preparer decide whether the total and the energy-source split are ready to report, and what needs checking before sign-off?
Reveal model answer →Hide answer ↑The preparer should first confirm that the total energy figure is complete and that every part of the year’s consumption has been assigned to the right broad source group. The split should then be checked so the fossil, nuclear, and renewable portions together explain the total, with no double counting or gaps. If any item is still sitting in an uncategorised bucket, it should be reclassified before the disclosure is finalised.
Why this matters · The total and the source split must reconcile, so every unit of energy is counted once and placed in the right broad category.
A group treasury team has bought electricity from a supplier that markets a “green” tariff. The contract file shows certificates, but the operations team is unsure whether the purchased power should be treated as renewable in the energy mix table or left in a separate note.
QWhat judgement should the preparer make about classifying that electricity for the energy mix disclosure?
Reveal model answer →Hide answer ↑The preparer should not rely on the marketing label alone. They need to check whether the evidence supports treating the purchased electricity as renewable for the reporting period and whether the classification is consistent with the organisation’s own energy records. If the support is not strong enough, the amount should not be moved into the renewable line just because the tariff is described as green.
Why this matters · Classification should follow the underlying evidence, not the supplier’s sales language.
A utility subsidiary generates power for its own use and also exports some electricity to the grid. For the reporting year, it produced 8,000 MWh from solar panels and 2,000 MWh from gas turbines, while 1,500 MWh was used internally and the rest was sold externally.
QHow should the preparer think about the production figures when completing the energy mix disclosure?
Reveal model answer →Hide answer ↑The preparer should separate what was produced from what was consumed. The production split should show the full output by source, so the renewable and non-renewable production figures together add up to the total generated amount of 10,000 MWh. The internal use and sales may matter elsewhere, but they should not distort the production split itself.
Why this matters · Production figures describe output by source, not how much was kept on site or sold on.
A finance team is preparing the draft disclosure for a diversified group. One business unit uses coal and gas, another uses only purchased electricity, and a third has a small nuclear supply contract; the team is unsure whether to present only the dominant source or every source that appears in the records.
QWhat is the right approach to deciding which energy sources to include in the mix disclosure?
Reveal model answer →Hide answer ↑The preparer should include each source that is part of the year’s energy picture, even if one source is small. The disclosure should not be limited to the largest item, because the mix is meant to show the full pattern of energy use and, where relevant, production. The practical check is whether each source can be traced in the records and placed in the correct line without overlap.
Why this matters · Do not hide smaller sources; the mix should reflect the full energy profile for the period.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
Transition plan for climate change mitigation →Internal carbon pricing →Anticipated financial effects from material physical and transition risks and potential climate-related opportunities →Identification of climate-related risks and scenario analysis →Resilience in relation to climate change →Policies related to climate change mitigation and adaptation →Show all 10 related disclosures →
FAQ
Questions this page answers
How do I prepare an ESRS E1-7 disclosure using the page’s step-by-step guidance?+−
Use the page’s plain-language explainer, then work through the step-by-step preparation section to identify the datapoints, scope, and evidence you need. The page is designed to help you turn source data into a draft disclosure, not to replace your own reporting judgement.
What data do I need to collect for E1-7 on electricity use and generation mix?+−
The page says to prepare ten datapoints: total electricity use, fossil electricity use, nuclear electricity use, renewable electricity use, coal generation share, oil generation share, gas generation share, other fossil share, renewable output, and non-renewable output. Use those as your starting checklist when asking data owners for inputs.
How should I set the scope for the E1-7 electricity disclosure before I start drafting?+−
The page’s preparation section is meant to help you define what data sits behind the disclosure before you draft it. Use it to agree the reporting boundary, the relevant data owners, and which figures will feed the final narrative and table.
Who should own the E1-7 data collection process in practice?+−
The page is written for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should be assigned to the people who can source, check, and explain the electricity data. The workbook and evidence-pack prompts are there to help you coordinate that ownership clearly.
What evidence should I keep ready for assurance on E1-7?+−
The page includes an evidence pack with five items and six assurance claims to verify, each framed around a claim, risk, and evidence. Use those to build a file that shows where the numbers came from and how they were checked.
What are the common mistakes to avoid when drafting E1-7?+−
The page lists common reporting gaps and mistakes so you can spot issues before sign-off. In practice, use that section to check for missing datapoints, weak support, or inconsistencies between the source data and the draft disclosure.
How do I use the Prep & Assurance workbook for E1-7?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format to help you organise the disclosure work. It is intended to support preparation, evidence tracking, and assurance readiness rather than replace your internal controls.
What can I take from the printable Library Card PDF for E1-7?+−
The Download Centre also includes a printable Library Card in .pdf format. Use it as a quick reference alongside the workbook when you are collecting data, checking the disclosure, or briefing colleagues.
Does the page show an example E1-7 disclosure I can copy into my draft?+−
Yes, it includes synthetic illustrative example disclosures, including a quantitative data table. Treat these as examples of how a finished disclosure might look, not as a template to copy without checking your own data.
How can I turn the E1-7 data into a draft narrative and table?+−
The draft-output section gives visualisation ideas, narrative starters, and a content-index line to help you shape the disclosure. Use those prompts to turn your checked data into a clear first draft for review.
More questions this page can help with
What is the best way to organise the E1-7 evidence pack for assurance review?Which E1-7 datapoints should I request from finance, facilities, or energy data owners?How do I check whether my E1-7 electricity figures are internally consistent before assurance?What should I include in the E1-7 claim-risk-evidence check?How do I use the E1-7 common mistakes section to quality-check my draft?Can I use the synthetic example disclosure as a model for my own E1-7 wording?What does the E1-7 plain-language explainer help me understand before drafting?How do I build a content-index line for an E1-7 disclosure?Where do I find the real company report examples linked from the E1-7 page?How should I brief an assurance reviewer on the E1-7 workbook and evidence pack?What visualisation ideas does the E1-7 page suggest for presenting electricity data?How do I use the E1-7 page to move from source data to a draft disclosure?
How this library is built
312 published reports indexed
63171 pages with page-level citations
247 practitioner guides
Free · LRA Community
Get your E1-7 tools — free
Your preparation tools are free for LRA Community members and students. Register once (it's free) and your download starts right away — plus the Disclosure Library, templates and the LRA AI-assistant.
✓
You're in — your download is starting
Your file is downloading now. Your Community Cabinet — with the Disclosure Library, templates and the LRA AI-assistant — is ready too.
Open your Cabinet →