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GRI 302: Energy·Disclosure GRI 302-3

Energy intensity

Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.

Правовой статус

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.

Открыть официальный источник Global Reporting Initiative ↗ Поделиться

Опубликованный паспорт

Последняя проверка 2026-08-01
RK Проверил 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 Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative

Стандарт

GRI 302: Energy

Disclosure GRI 302-3 · 2016

Вступает в силу

2018-07-01

Официальный источник: Открыть ↗

Последняя проверка

2026-08-01

Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative

Чтобы подготовить это раскрытие
10LRA preparation fields 10утверждений для проверки 10областей доказательств

Суть раскрытия

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.

Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.

Прежде чем начать

Прежде чем начать

Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.

Подготовка

Ключевая информация для подготовки

Поле подготовки Что зафиксировать Подсказка по доказательствам Ответственный
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
＋ Показать подпункты GRI 302-3 (рабочий чек-лист LRA)

Как это подготовить

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.

Запросить данные

Request the disclosure evidence

Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.

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.

Более удачный запрос

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.

Составьте раскрытие

Заметки, которые превращают данные в раскрытие

Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.

Примечание о методике

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.

Примечание о контексте

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.

Центр загрузок

Инструменты и формы для подготовки

Профессиональные инструменты подготовки для GRI 302-3 — бесплатно с членством в LRA Community. Зарегистрируйтесь один раз (это бесплатно), и откроются все загрузки, а вместе с ними Библиотека раскрытий, шаблоны и AI-ассистент LRA.

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01XLSРабочая книга по подготовке и аудитуТочки данных, риски, доказательства для проверки, ответственный и пакет доказательств.Получить бесплатно ↧ 02XLSПакет для запроса данныхПисьмо-запрос, шаблон сообщения, поля ответа и структура утверждения.Получить бесплатно ↧ 03PDFБиблиотечная карточкаОдностраничная сводка этой карточки раскрытия для печати.Получить бесплатно ↧

Готовность к заверению

Для каждого утверждения проверьте доказательства

Утверждение Риски Доказательства для проверки
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.

Пакет доказательств для подготовки

Типичные пробелы в отчётности

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.
✓ AI-ассистент LRA · С участием человека
Dr Ross Kurinko

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Ссылки на стандарты

Соответствующие требования GRI и смежные раскрытия

Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.

GRI

GRI 302-3

в составе GRI 302: Energy

Открыть официальный источник →

Связанное и другое

Energy consumption within the organization → КарточкаEnergy consumption outside of the organization → КарточкаReduction of energy consumption → КарточкаReductions in energy requirements of products and services → Карточка Все раскрытия →

Больше в GRI 302 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →

Углубиться · GRI 302-3

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