ESRS E1-5 Energy Reporting
ESRS E1-5 requires disclosure of total energy consumption, energy mix by source, and energy intensity. It is one of the most data-intensive requirements in ESRS E1 — particularly for multinational companies with operations across multiple countries and energy sources.
ESRS E1-5 requires disclosure of total energy consumption, energy mix by source, and energy intensity. Total energy consumption from all sources — fuel combustion (direct) and purchased electricity, heat and steam (indirect).
What ESRS E1-5 requires
Total energy consumption from all sources — fuel combustion (direct) and purchased electricity, heat and steam (indirect). Must be reported in MWh or GJ, broken down by: fossil fuels (coal, oil, gas separately); nuclear; renewable (solar, wind, hydro, biomass etc.); and other.
Renewable energy percentage — both from purchased electricity (location-based grid and market-based instruments) and from self-generated renewable energy (solar panels, wind turbines on-site).
Energy intensity ratio — total energy consumption divided by a meaningful business metric. Common denominators: net revenue, production volume, floor area (for real estate), number of passengers (transport).
Data sources for energy reporting
Utility invoices: The most reliable source for purchased electricity, gas and heat. Reconcile to invoices — do not use estimated figures if invoice data is available.
Fuel purchase records: For diesel, petrol, LPG and other fuels — purchase receipts, fleet fuel cards, and on-site storage consumption logs.
Self-generation meters: Sub-metering for on-site renewable generation (solar, wind, CHP) — required to claim self-generated renewable energy in the mix.
GoO/REC certificates: Guarantees of Origin and Renewable Energy Certificates for market-based renewable electricity claims — must be from the same reporting period and ideally same country.
Energy intensity — choosing your denominator
The energy intensity denominator should be the most meaningful metric for your sector. ESRS E1-5 does not mandate a specific denominator but requires it to be disclosed and consistent year-over-year.
Sector-typical denominators: Revenue (€ million) — most sectors; Floor area (m²) — real estate, retail; Production volume (tonnes, units) — manufacturing; Passenger-km — transport; Full-time employees — professional services.
Intensity metrics allow benchmarking within your sector but can mask absolute increases if your business grows. Always disclose both absolute consumption AND intensity.
Frequently asked questions
Do we include energy from company cars in E1-5?
Yes — fuel consumed by company vehicles is included in total energy consumption (as fossil fuel combustion). Electric company vehicles contribute to electricity consumption.
What if we do not have sub-metering for individual sites?
Use estimated allocation based on floor area or headcount as a proxy. Document the methodology and acknowledge the estimation in your report. Assurers will accept reasonable estimates but require documentation.
Does ESRS E1-5 require renewable energy disclosure by technology?
Yes — the energy mix breakdown should identify the renewable technology where material. For most companies, solar and wind are the primary renewables; biomass has specific sustainability criteria and should be identified separately.