GRI 302 Energy
GRI 302 is the energy standard in the GRI framework — covering energy consumption within and outside the organisation, energy intensity, and reduction initiatives. It is one of the most commonly reported GRI topics and maps closely to ESRS E1-5.
GRI 302 is the energy standard in the GRI framework — covering energy consumption within and outside the organisation, energy intensity, and reduction initiatives. 302-1 Energy consumption within the organisation: Total fuel consumption from non-renewable and renewable sources; electricity, heating, cooling and steam purchased; self-generated energy; total energy consumption in joules or multiples.
The five GRI 302 disclosures
302-1 Energy consumption within the organisation: Total fuel consumption from non-renewable and renewable sources; electricity, heating, cooling and steam purchased; self-generated energy; total energy consumption in joules or multiples.
302-2 Energy consumption outside the organisation: Energy consumed in the upstream and downstream value chain — equivalent to Scope 3 energy-related categories under GHG Protocol.
302-3 Energy intensity: Ratio of energy consumption to a relevant business metric (revenue, units produced, floor area, FTEs).
302-4 Reduction of energy consumption: Energy reductions achieved through conservation and efficiency initiatives during the reporting period.
302-5 Reductions in energy requirements of products and services: Reductions in energy required by sold products or services during their use phase.
GRI 302 vs ESRS E1-5 — the differences
GRI 302 and ESRS E1-5 cover similar ground but differ on format and granularity. GRI 302-1 uses joules as the mandatory unit; ESRS E1-5 accepts MWh or GJ. Both require renewable vs non-renewable breakdown and energy intensity disclosure.
Key difference: GRI 302 requires disclosure of energy reductions (302-4 and 302-5) — these have no direct ESRS E1-5 equivalent. ESRS E1-5 instead links energy targets to the transition plan under ESRS E1-1.
For CSRD companies also using GRI: your ESRS E1-5 data satisfies GRI 302-1 and 302-3 with minor unit conversion. Collect once, report twice.
Common data challenges for GRI 302
Incomplete invoice coverage: Companies with many leased sites often lack direct access to utility bills. Solutions: landlord data sharing agreements, smart metering, or estimated allocation by floor area with documented methodology.
Renewable energy classification: Self-generated solar must be metered separately to claim as renewable in 302-1. GOO/REC-backed purchased electricity can be claimed as renewable for the market-based figure.
Value chain energy (302-2): Rarely reported in full. Use GHG Protocol Scope 3 Category 3 (fuel and energy related activities) as the primary input. Most organisations report 302-2 as not applicable or estimate from Scope 3 data.
Frequently asked questions
Does GRI 302 require both renewable and non-renewable breakdowns?
Yes — 302-1 requires separate disclosure of non-renewable fuel consumption, renewable fuel consumption, and purchased electricity split by renewable and non-renewable. The breakdown drives the renewable energy percentage calculation.
Can we use kWh instead of joules for GRI 302?
GRI 302 specifies joules or multiples as the standard unit. However, conversion is straightforward: 1 kWh = 3.6 MJ. Most reporting platforms accept kWh and convert automatically. Disclose the unit used.
Is GRI 302-2 (outside organisation energy) commonly reported?
Rarely in full. It requires energy consumption across the value chain — data that most companies cannot obtain. Most organisations either omit it (with explanation) or estimate it from Scope 3 Category 3 GHG data.