GRI 302: Energy 2016 sets out reporting requirements on the topic of energy. This Standard can be used by an organization of any size, type, sector or geographic location that wants to report on its impacts related to this topic.
In the context of the GRI Standards, the environmental dimension of sustainability concerns an organization’s impacts on living and non-living natural systems, including land, air, water and ecosystems.
GRI 302 addresses the topic of energy.
An organization can consume energy in various forms, such as fuel, electricity, heating, cooling or steam. Energy can be self-generated or purchased from external sources and it can come from renewable sources (such as wind, hydro or solar) or from non-renewable sources (such as coal, petroleum or natural gas).
Using energy more efficiently and opting for renewable energy sources is essential for combating climate change and for lowering an organization’s overall environmental footprint.
Energy consumption can also occur throughout the upstream and downstream activities connected with an organization’s operations. This can include consumers’ use of products the organization sells, and the end-of-life treatment of these products.
The disclosures in this Standard can provide information about an organization’s impacts related to energy, and how it manages them.
Effective date: 1 July 2018
Earlier adoption is encouraged.
GRI 302: Energy
1. Management approach disclosures
2. Topic-specific disclosures
Disclosure 302-1 Energy consumption within the organization
Disclosure 302-2 Energy consumption outside of the organization
Disclosure 302-3 Energy intensity
Disclosure 302-4 Reduction of energy consumption
Disclosure 302-5 Reductions in energy requirements of products and services