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GRI 302: Energy · 2016

Disclosure GRI 302-5

Reductions in energy requirements of products and services

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

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

Disclosure focus

This disclosure asks an organisation to explain whether it has reduced the energy needed to produce, use, or deliver its products and services, and to describe those reductions in a way that is meaningful to readers. The focus is on actual improvements in energy performance, not just general energy-saving intentions or isolated efficiency projects.

In practice, the key question is how broadly those reductions apply across the business. Reporters should be clear whether the changes cover the whole portfolio, a specific product line, a service, or only selected sites or flagship operations, and should avoid implying that a limited example represents the organisation as a whole.

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 decided which sold products or services are in scope for the period you are reporting on? Have you fixed the comparison basis you will use to work out the energy reduction, and is that basis consistent across the figures? Can you trace the numbers back to source records, models, or calculations that someone else could follow? Have you settled the method, assumptions, and any tools you used so the result is repeatable and explainable? Can you state why you chose that calculation basis rather than another reasonable option?

Preparation

Key datapoints to prepare

Datapoint What to capture Evidence hint Owner

Product energy savings Record the energy reduction achieved in the reporting period from products and services sold, using the period covered by the report and the same basis used for the calculation. Calculation workbook, product/service performance data, sales records, and any engineering or customer-use assumptions used to derive the reduction. Product management / Sustainability / Finance

Calculation basis State the method or reference point used to work out the energy reduction, including what comparison, baseline, or measurement approach underpins the number. Method note, calculation model, baseline definition, and supporting technical papers or internal approvals for the chosen approach. Sustainability / Engineering / Finance

Basis selection reason Explain why this calculation basis was chosen instead of other possible approaches, focusing on the practical reason it best fits the reported reduction. Internal memo, methodology approval note, project rationale, or governance paper showing why the chosen basis was selected. Sustainability / Engineering / Product management

Calculation method details List the standards, methods, assumptions, and any tools used to calculate the energy reduction, including the specific version or model where relevant. Methodology document, assumptions log, tool output, version-controlled model, and any external or internal standard references used in the calculation. Sustainability / Engineering / Data / Finance

＋ Show GRI 302-5 sub-elements (LRA working checklist)

How to prepare it

1Set the reporting boundary first: decide which sold products and services are in scope for the period, and keep that scope consistent with the figures you will report.

2Define the calculation basis you will use to measure the energy reduction, using a clear business rationale for why that basis is the right one for this disclosure.

3Gather the supporting records that show the reduction achieved during the reporting period, together with the working papers or source data behind the calculation.

4Compile the reported result and the explanatory narrative, including the method used, the assumptions applied, and any calculation tools or models relied on.

5Record any exclusions, scope changes, or restatements so a reviewer can see what was left out, what changed, and why the reported figure is still comparable.

6Check the final disclosure back against the official source to confirm the wording, basis, rationale, and method details are all covered and nothing required has been missed.

Request the data

Request the product energy-saving evidence

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

What evidence do we have for the energy-use improvements achieved by products or services sold in the reporting period, and what method was used to calculate them?

Use your organisation’s own product, service and performance language first, then map it to the reporting disclosure. Keep the ask in terms your product, engineering, technical, or innovation teams already use, and check the source guidance before sign-off.

Weak request

Can you send the GRI 302-5 data and evidence for energy reductions in sold products and services?

Why it fails: This uses framework language that may not match how the product or engineering team tracks the work, and it does not specify the comparison basis, method, assumptions, source files, or the internal labels needed to validate the figures.

Better request

Can you send the evidence pack for the energy-use improvements achieved by [product/service line] in [reporting period]? Please include the comparison point, how the improvement was calculated, why that approach was chosen, the assumptions and tools used, and the supporting test or model files.

Formal email template

Subject: Request for product energy-saving evidence for [reporting period]

Hi [name/team],

We are preparing the sustainability reporting pack and need your help with the evidence behind the energy-use improvements achieved by [product/service line] during [reporting period].

Please send:
- the figures for the energy-use improvement achieved in the period
- the basis used to calculate the improvement
- the reason that basis was chosen
- the standards, methods, assumptions, and any calculation tools used
- the supporting file(s), test report(s), model(s), or source data

Please also include the scope covered, the comparison point used, and any notes needed to interpret the result.

A possible LRA training template is attached below; please adapt this to your organisation’s own terms and check the source guidance before sign-off.

Thanks,
[preparer name]
[team]

Short Teams / Slack version

Hi [name/team] — could you share the evidence pack for the energy-use improvements in [product/service line] for [reporting period]? Please include the calculation basis, why that basis was used, the method/assumptions/tools, and the supporting files. Please use your team’s own terms and send the source documents too. Thanks.

Industry examples

Consumer electronics

Context. A team tracks firmware and hardware changes that reduce power draw in a device range.

Adapted request. Please share the evidence pack for the lower power use achieved by [device range] during [reporting period]. Include the comparison version, the calculation method, the reason for using that method, the assumptions, and the test reports or model files.

Example response. The team returns a table showing each device model, the prior version used as the comparison point, the measured reduction in average power draw, the internal test method, the assumptions on usage profile, and links to the lab reports and spreadsheet model.

Industrial equipment

Context. A service and engineering team tracks efficiency gains from a redesigned machine sold to customers.

Adapted request. Please send the evidence behind the reduced energy use of [machine/service package] sold in [reporting period]. Include the baseline machine configuration, the basis used to calculate the improvement, the reason for that basis, and the engineering notes, simulation outputs, or field-test records.

Example response. The team provides a summary by machine variant, the baseline configuration, the calculated reduction in energy use, the chosen comparison method, the rationale for using field-test data, and references to the simulation file and customer trial report.

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

Set out the basis used to work out the energy reduction, and explain why that approach was selected, including the methods, assumptions and tools applied.

Context note

Explain what the reported reduction means in practice for products and services sold during the year, so readers can understand the scale and relevance of the result.

Fluctuation statement

If the figure moved materially from the prior period, describe the main reasons for the change, such as a different calculation basis, revised assumptions or updated tools.

Content index entry

GRI 302-5 Reductions in energy requirements of products and services — [location / page] / [notes]

Download Centre

Preparation tools & forms

Professional preparation tools for GRI 302-5 — 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.

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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 ↧

Assurance readiness

For each claim, check the evidence

ClaimRiskEvidence to check

We calculated the figure from the products and services we sold in the period, using the same approach throughout the dataset.An assurer will test whether the reported reduction is actually based on the stated sales set, whether the period covered is consistent, and whether the method was applied uniformly rather than selectively.Working papers showing the sales population used, the calculation file, period cut-off rules, and review notes confirming the same approach was applied across the full set.

We set out the calculation basis in our working papers before publication and used that basis consistently in the final number.An assurer will probe whether the basis was defined in advance, whether it matches the disclosed figure, and whether any late changes were made without control.Method note, version history, approval trail, and the final calculation workbook showing the basis used and any amendments.

We chose that calculation basis because it best matched the way the underlying sales data and energy-related effects could be measured with available records.An assurer will ask whether the chosen basis is justified, whether it is suitable for the available data, and whether the rationale was documented rather than chosen after the fact.Internal rationale paper, data availability assessment, comparison of alternative approaches, and sign-off from the preparer or reviewer.

We relied on documented methods, stated assumptions, and calculation tools, and we checked the output before release.An assurer will examine whether the method, assumptions, and tools are identifiable, whether they were used as described, and whether the final output was subject to quality checks.Methodology document, assumption log, tool or model files, input-output checks, reconciliation to source records, and evidence of pre-publication review.

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

The information is presented without a date or as-at point.The scope or boundary of the statement is left undefined.Key terms are used inconsistently across the report.Material changes since the previous period are not disclosed.Assertions are made without supporting detail or a source record.Boilerplate is used that does not actually answer what is asked.

Common gaps

Mistakes to avoid when collecting the data

Wrong owner, wrong desk

Teams ask a framework lead or sustainability contact instead of the product, engineering, or service owner who can explain how the energy-saving figure was built.

Using framework language too early

People request the data in reporting terms rather than the organisation’s own operational labels, so the source team cannot map the request back to their records.

No clear boundary for what is included

The request does not pin down which products, services, or product lines sit inside the scope, so different teams collect different populations.

Wrong period or timing basis

The team pulls figures from a different reporting window or from a launch date basis that does not match the period being reported.

Mixing unlike calculation bases

Results built on different reference points, methods, or assumptions are added together even though they were not calculated on the same footing.

Losing the original source labels

Once the numbers are copied into a tracker, the link to the source file names, version tags, or system labels is dropped and the trail cannot be traced back.

Combining groups that should stay separate

Products, services, or calculation methods that need separate treatment are merged into one total, which hides differences in how the reductions were derived.

Missing evidence details

The team keeps the headline figure but not the supporting notes on standards used, assumptions made, or the tool that produced the result.

No sign-off trail

The final dataset is circulated without a named reviewer or approval record, so no one can show who checked the basis before it was passed on.

Where judgement is often needed

Choosing the comparison point

Set out the starting point used to judge the change in energy use, explain why that baseline is the fairest one for your products or services, and adapt the explanation to your organisation’s own operating language.

Defining the product or service set in scope

State how you decide which sold items or services are included, especially where offerings differ by country, customer segment, or channel, and explain any exclusions or edge-of-scope calls.

Handling acquisitions, disposals, and redesigns

Explain whether you keep earlier figures as first reported or restate them after portfolio changes or product redesigns, and describe the rule you use so readers can follow the same approach year to year.

Mixing measured data with estimates

If some figures come from direct readings and others from models or proxies, disclose where each method is used, why it was needed, and how you checked that the combined result is reasonable.

Using different local definitions

Where local market rules or internal product definitions vary, describe the definition you applied for the calculation and note any material differences between countries or business lines.

Timing the reduction claim

Make clear whether the change is judged at sale, during use, or over another period that fits your business model, and explain the timing choice so the reported reduction is not misleading.

Rounding and aggregation choices

State the level at which you combine results and how you round them, especially where small product groups could be identified, so the published figure stays consistent with the underlying working papers.

Protecting sensitive customer or product data

If detailed product-level information cannot be shown because of privacy or confidentiality limits, explain the aggregation level used and how it still supports the reported reduction figure.

Selecting the calculation basis and toolset

Describe the calculation basis, assumptions, standards, and tools you used, and explain why that method best fits your organisation’s products, services, and available evidence.

Examples

Illustrative examples

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

Illustrative (synthetic) example — consumer appliances

*Synthetic illustration only.* During the year, we estimated that our sold products used **12,000 MWh less electricity in use** than the prior design baseline, based on a comparison of the average annual energy draw of the current model range against the 2023 reference range. - We used the **annual electricity use per unit** as the comparison basis because it best reflects how customers actually operate the products over a typical year. - The estimate was built from product test data, engineering calculations, and a lifecycle assessment tool, with assumptions on average usage hours, load settings, and product mix held constant across the two model ranges.

This is a synthetic narrative example showing how a reporter might explain the energy savings from products sold, the comparison basis, why that basis was chosen, and the methods and assumptions used.

Illustrative (synthetic) example — commercial lighting

*Synthetic illustration only.* For the reporting period, our sold lighting controls were estimated to cut **8,400 MWh of electricity use** compared with the prior product generation, measured by comparing the expected yearly energy demand of installed units under a standard operating profile. - We chose **yearly electricity demand per installed unit** as the yardstick because it gives a like-for-like view of customer energy use across different project sizes. - The calculation relied on laboratory performance tests, customer installation data, and a spreadsheet model, using assumptions for operating hours, dimming patterns, and the share of units in each product family.

This is a synthetic narrative example showing a second plausible way to describe the energy reduction achieved by sold products, the calculation basis, the reason for using it, and the tools and assumptions applied.

Company reports

How companies report GRI 302-5

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

Abertis

Ground Transportation — Highways and Railtracks · Spain · 2024

Open report →

Abertis’ 2024 Annual Report provides specific data on energy consumption, notably reporting zero fuel consumption from coal and coal products for 2022 to 2024 (p.115). The report also references gross emissions from direct electricity consumption within the context of its 2022-30 sustainability strategy and ESG plans (p.116). However, there is no clear methodological explanation or detailed narrative on energy consumption beyond these points, and some expected narrative items are not found or remain unclear.

CAE Inc.

Aerospace and Defense · Canada · 2024

Open report →

CAE Inc.’s FY24 Global Annual Activity and Sustainability Report provides detailed data on energy consumption, including total energy consumed reported as 1,048,295 GJ on page 183 and references to energy consumption reduction efforts on pages 51-52 and 167. The report also discloses Scope 2 location-based indirect GHG emissions, with values such as 57,256 t CO2e noted on page 168, and mentions the use of the GHG Protocol for emissions calculations (p.168). However, there is no clear evidence found regarding revenue from alternative energy-related products, which is reported as zero on page 185, and some narrative items remain unaddressed or unclear in the report.

Sands China Ltd.

Hotels, Restaurants, Leisure, Tourism Services · Macao · 2025

Open report →

Sands China Ltd.'s 2025 ESG Report provides detailed data on energy consumption, including total energy consumed (5,577,682 GJ) and the percentage of grid electricity used (55%) on page 54, as well as energy intensity ratios covering all applicable energy sources on page 31. The report also references reductions in energy requirements of products on page 52 and discusses energy-efficiency initiatives with performance data available on page 61. However, there is no clear methodology or narrative explaining these figures, as no quotable evidence was found for narrative item (c).

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Check your understanding

Scenarios to work through

A product team has launched a revised appliance that uses less electricity in normal use than last year’s version. The sustainability draft says the saving is 12%, but the team has not yet agreed what comparison point was used or which calculation method sits behind the figure.

QWhat should the preparer confirm before including the saving in the disclosure?

Reveal model answer →

A company sold a software update that lowers the power draw of an existing device fleet. The draft report describes the improvement in broad terms, but the underlying spreadsheet compares the updated version with a different model family because that was the only dataset available.

QShould the preparer use that comparison basis, and if so, what must be explained?

Reveal model answer →

A manufacturer has measured lower electricity use from a redesigned household device and wants to report the result. The team has figures from engineering tests, but the draft note does not say whether those tests were the basis for the reported saving or whether any modelling was used to convert test results into a customer-use estimate.

QWhat information must the preparer add to make the disclosure complete?

Reveal model answer →

A business has improved the energy performance of a sold service package and can show a lower energy requirement during the year. The draft disclosure gives the percentage reduction, but it does not say whether the figure comes from a recognised method, internal assumptions, or a specific calculation tool.

QWhat should the preparer do before finalising the disclosure?

Reveal model answer →

Framework references