Reductions in energy requirements of products and services

Суть раскрытия

Disclosure 302-5 requires an organization to report the reductions in energy requirements of products and services sold during the reporting period, expressed in joules or multiples.

The organization also reports the basis used to calculate the reductions, such as a base year or baseline, the rationale for choosing that basis, and the standards, methodologies, assumptions and calculation tools applied.

A percentage improvement or a reduction per functional unit can be provided as additional use-oriented information, but it does not replace the absolute reduction required by the disclosure. The organization should explain how per-unit improvements were aggregated across the relevant sold product or service population.

The calculation should clearly identify the product or service population, the functional unit, the baseline and current energy requirements, the number of products sold or services delivered, and the period represented by the reduction. Do not confuse reductions in the energy requirements of sold products and services with reductions in the organization’s own operational energy consumption under Disclosure 302-4.

Where applicable, use recognized industry use standards. Where different standards or methodologies apply, explain how they were selected and how the results were made comparable.

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