GRI 302 Energy

The reporting organization should identify energy consumption outside of the organization by assessing whether an activity’s energy consumption:

-          contributes significantly to the organization’s total anticipated energy consumption outside of the organization;
-          offers potential for reductions the organization can undertake or influence;
-          contributes to climate change-related risks, such as financial, regulatory, supply chain, product and customer, litigation, and reputational risks;
-          is deemed material by stakeholders, such as customers, suppliers, investors, or civil society;
-          results from outsourced activities previously performed in-house, or that are typically performed in-house by other organizations in the same sector;
-          has been identified as significant for the organization’s sector;
-          meets any additional criteria for determining relevance, developed by the organization or by organizations in its sector

The reporting organization shall avoid the double-counting of fuel consumption, when reporting self-generated energy consumption (If the organization generates electricity from a non-renewable or renewable fuel source and then consumes the generated electricity, the energy consumption shall be counted once under fuel consumption). The organization shall report fuel consumption separately for non-renewable and renewable fuel sources, only report energy consumed by entities owned or controlled by the organization and calculate the total energy consumption within the organization in joules or multiples using the formula in the GRI.

The reporting organization should

- apply conversion factors consistently for the data disclosed;

- use local conversion factors to convert fuel to joules, or multiples, when possible;

- use the generic conversion factors, when local conversion factors are unavailable.

Energy intensity ratios define energy consumption in the context of an organization-specific metric.

These ratios express the energy required per unit of activity, output, or any other organization-specific metric. Intensity ratios are often called normalized environmental impact data.Intensity ratios can be provided for, among others: products (such as energy consumed per unit produced), services (such as energy consumed per function or per service), sales (such as energy consumed per monetary unit of sales).