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Проверил
Dr Ross KurinkoLinkedIn
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15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
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GRI 302: Energy·Disclosure GRI 302-4
Reduction of energy consumption
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.
Опубликованный паспорт
Последняя проверка 2026-08-01
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 302-4 · 2016
Последняя проверка
2026-08-01
Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative
Чтобы подготовить это раскрытие
Суть раскрытия
Disclosure 302-4 requires an organization to report the amount of reduction in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
The disclosure states the types of energy included — fuel, electricity, heating, cooling, steam, or all of these — the base year or baseline used and the rationale for selecting it, and the standards, methodologies, assumptions and calculation tools applied.
A reduction in total energy consumption does not automatically qualify. The organization must demonstrate a direct link between the reported reduction and an identified conservation or efficiency initiative. Reductions resulting from reduced production capacity or outsourcing must be excluded.
State whether each reduction was estimated, modelled or calculated using direct measurements. Where estimates or modelling were used, disclose the methods. Adjust or normalize the calculation for relevant changes in production, operating hours, occupancy, weather, product mix and organizational scope.
Reductions for different energy types can be presented separately or combined after conversion to a common joule-based unit. Prevent overlap and double counting between initiatives.
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 |
|---|---|---|---|
| Conservation or efficiency initiative | Initiative directly responsible for the reduction. | Project plan, commissioning and technical records. | Engineering / Operations |
| Eligible energy reduction | Reduction directly attributable to the initiative, in GJ or TJ. | Calculation workbook, meters and invoices. | Energy Management |
| Types of energy | Fuel, electricity, heating, cooling and/or steam. | Energy-flow and project mapping. | Energy Management |
| Base year or baseline | Comparison basis used in the calculation. | Historical consumption or baseline model. | Energy / Data Analytics |
| Rationale | Why the selected base year or baseline is appropriate. | Methodology note and approval. | Sustainability Reporting |
| Measurement basis | Direct measurement, estimation or modelling. | Meter records or calculation methodology. | Engineering / Energy |
| Estimation or modelling method | Formula, variables, assumptions and calculation tools. | Engineering model and working papers. | Engineering / Data Analytics |
| Normalization | Production, weather, occupancy, operating hours and other adjustments. | Operational and external datasets. | Operations / Data Analytics |
| Capacity and outsourcing exclusion | Confirmation that reduced capacity and outsourcing effects were removed. | Production, scope and outsourcing reconciliation. | Operations / Finance |
| Units and conversion | Source unit, final GJ/TJ amount and conversion-factor source. | Conversion-factor register. | Energy / Sustainability |
| Overlap control | Treatment of interactions and double counting between initiatives. | Initiative reconciliation. | Energy Management |
| Reporting scope and period | Entities, sites, initiatives and period covered. | Scope mapping and reporting calendar. | Sustainability Reporting |
＋ Показать подпункты GRI 302-4 (рабочий чек-лист LRA)
Initiative directly responsible for the reduction.
Reduction directly attributable to the initiative, in GJ or TJ.
Fuel, electricity, heating, cooling and/or steam.
Comparison basis used in the calculation.
Why the selected base year or baseline is appropriate.
Direct measurement, estimation or modelling.
Formula, variables, assumptions and calculation tools.
Production, weather, occupancy, operating hours and other adjustments.
Confirmation that reduced capacity and outsourcing effects were removed.
Source unit, final GJ/TJ amount and conversion-factor source.
Treatment of interactions and double counting between initiatives.
Entities, sites, initiatives and period covered.
Как это подготовить
Disclosure 302-4 requires an organization to report the amount of reduction in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
Collect and reconcile the records for: Conservation or efficiency initiative; Eligible energy reduction; Types of energy; Base year or baseline; Rationale; Measurement basis; Estimation or modelling method; Normalization; Capacity and outsourcing exclusion; Units and conversion; Overlap control; Reporting scope and period.
Apply Disclosure 302-4 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 302-4: Conservation or efficiency initiative; Eligible energy reduction; Types of energy; Base year or baseline; Rationale; Measurement basis; Estimation or modelling method; Normalization; Capacity and outsourcing exclusion; Units and conversion; Overlap control; Reporting scope and period. 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 302-4: Conservation or efficiency initiative; Eligible energy reduction; Types of energy; Base year or baseline; Rationale; Measurement basis; Estimation or modelling method; Normalization; Capacity and outsourcing exclusion; Units and conversion; Overlap control; Reporting scope and period. 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
Reductions for different energy types can be presented separately or combined after conversion to a common joule-based unit. Prevent overlap and double counting between initiatives.
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 302-4 — 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.
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 |
|---|---|---|
| Conservation or efficiency initiative is reported accurately and completely. | The response omits, misclassifies or overstates conservation or efficiency initiative. | Project plan, commissioning and technical records. |
| Eligible energy reduction is reported accurately and completely. | The response omits, misclassifies or overstates eligible energy reduction. | Calculation workbook, meters and invoices. |
| Types of energy is reported accurately and completely. | The response omits, misclassifies or overstates types of energy. | Energy-flow and project mapping. |
| Base year or baseline is reported accurately and completely. | The response omits, misclassifies or overstates base year or baseline. | Historical consumption or baseline model. |
| Rationale is reported accurately and completely. | The response omits, misclassifies or overstates rationale. | Methodology note and approval. |
| Measurement basis is reported accurately and completely. | The response omits, misclassifies or overstates measurement basis. | Meter records or calculation methodology. |
| Estimation or modelling method is reported accurately and completely. | The response omits, misclassifies or overstates estimation or modelling method. | Engineering model and working papers. |
| Normalization is reported accurately and completely. | The response omits, misclassifies or overstates normalization. | Operational and external datasets. |
| Capacity and outsourcing exclusion is reported accurately and completely. | The response omits, misclassifies or overstates capacity and outsourcing exclusion. | Production, scope and outsourcing reconciliation. |
| Units and conversion is reported accurately and completely. | The response omits, misclassifies or overstates units and conversion. | Conversion-factor register. |
| Overlap control is reported accurately and completely. | The response omits, misclassifies or overstates overlap control. | Initiative reconciliation. |
| Reporting scope and period is reported accurately and completely. | The response omits, misclassifies or overstates reporting scope and period. | Scope mapping and reporting calendar. |
Пакет доказательств для подготовки
Типичные пробелы в отчётности
Reporting lower activity, reduced capacity or outsourcing as an efficiency reduction.
Reporting a reduction without a direct link to a conservation or efficiency initiative.
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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Ссылки на стандарты
Соответствующие требования GRI и смежные раскрытия
Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.
GRI
GRI 302-4
в составе GRI 302: Energy
Связанное и другое
Energy consumption within the organization → КарточкаEnergy consumption outside of the organization → КарточкаEnergy intensity → КарточкаReductions in energy requirements of products and services → Карточка
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