Table A9. Comparing “302-4 reduction of... | Emerald Publishing

Table A9.

Comparing “302-4 reduction of energy consumption” against the GRI disclosure requirements

GRI topic-specific disclosure – disclosure requirements	CREDEM	BPER
302-4 Reduction of energy consumption a. Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives in joules or multiples b. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, all c. Basis for calculating reductions in energy consumption, such as base year of baseline, including the rationale for choosing it d. Standards, methodologies, assumptions and/or calculation tools used Compilation requirements: 2.7. When compiling the information specified in Disclosure 302-4, the reporting organization shall: 2.7.1. exclude reductions resulting from reduced productivity capacity or outsourcing 2.7.2. describe whether energy reduction is estimated, modelled or sourced from direct measurements. If estimation or modelling is used, the organization shall disclose the methods used.	2018: Some requirements are met –Requirement a is met –Requirement b is indirectly met as they detail the energy efficiency measures, but some like restructuring are difficult to understand –Requirement c is not met –Requirement d: some information is provided, but not enough to understand how they have calculated it –It is unclear whether requirement 2.7.1. is met –Requirement 2.7.2. is partially met as the estimation methods used are not disclosed	2018: Requirements are not met –Requirement a is not fully met because we do not know for sure that the reduction provided is coming from energy consumption measures and not from for instance outsourcing (requirement 2.7.1). No indication of the reduction per initiative –Requirement b is not met as no such details are provided –Requirement c is not met. Vague reference to 2015 as baseline but no rationale provided for choosing it –Requirement d is not met –Requirement 2.7.1 is not met –Requirement 2.7.2 is not met
	2019: The disclosure approach is the same as in 2018	2019: The disclosure approach is the same as in 2018, except for one minor difference. In 2019, there is no reference any more to any possible baseline
	2020: The disclosure approach is the same as in 2018 and 2019 As they do not indicate any particular impact of COVID-19, requirement 2.7.1. is not met	2020: The disclosure approach is the same as in 2019 They recognize that the decrease in consumption is caused by the pandemic period, but they do not indicate to which extent

GRI topic-specific disclosure – disclosure requirements	CREDEM	BPER
302-4 Reduction of energy consumptiona. Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives in joules or multiplesb. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, allc. Basis for calculating reductions in energy consumption, such as base year of baseline, including the rationale for choosing itd. Standards, methodologies, assumptions and/or calculation tools usedCompilation requirements:2.7. When compiling the information specified in Disclosure 302-4, the reporting organization shall:2.7.1. exclude reductions resulting from reduced productivity capacity or outsourcing2.7.2. describe whether energy reduction is estimated, modelled or sourced from direct measurements. If estimation or modelling is used, the organization shall disclose the methods used.	2018:Some requirements are met–Requirement a is met–Requirement b is indirectly met as they detail the energy efficiency measures, but some like restructuring are difficult to understand–Requirement c is not met–Requirement d: some information is provided, but not enough to understand how they have calculated it–It is unclear whether requirement 2.7.1. is met–Requirement 2.7.2. is partially met as the estimation methods used are not disclosed	2018:Requirements are not met–Requirement a is not fully met because we do not know for sure that the reduction provided is coming from energy consumption measures and not from for instance outsourcing (requirement 2.7.1). No indication of the reduction per initiative–Requirement b is not met as no such details are provided–Requirement c is not met. Vague reference to 2015 as baseline but no rationale provided for choosing it–Requirement d is not met–Requirement 2.7.1 is not met–Requirement 2.7.2 is not met
	2019:The disclosure approach is the same as in 2018	2019:The disclosure approach is the same as in 2018, except for one minor difference. In 2019, there is no reference any more to any possible baseline
	2020:The disclosure approach is the same as in 2018 and 2019As they do not indicate any particular impact of COVID-19, requirement 2.7.1. is not met	2020:The disclosure approach is the same as in 2019They recognize that the decrease in consumption is caused by the pandemic period, but they do not indicate to which extent

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