Table A10. Comparing “302–3 energy... | Emerald Publishing

Table A10.

Comparing “302–3 energy intensity disclosures” against the GRI disclosure requirements

GRI topic-specific disclosure – disclosure requirements	CREDEM	BPER
302-3 Energy intensity Requirements: a. Energy intensity ratio for the organization b. Organization-specific metric (the denominator) chosen to calculate the ratio c. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all d. Whether the ratio uses energy consumption within the organization, outside of it, or both Compilation requirements: 2.5. When compiling the information specified in Disclosure 302–3, the reporting organization shall: 2.5.1. calculate the ratio by dividing the absolute energy consumption (the numerator) by the organization-specific metric (the denominator) 2.5.2. if reporting an intensity ratio for the energy consumed within the organization and outside of it, report these intensity ratios separately	2018: Requirements fulfilled Numerator: Total energy consumption of building (in GJ) Denominator: Number of persons for one of the ratios and surface area for the other (in squared meter) Remarks: –While 302-1 consists of two components: total energy consumption of buildings and total energy consumption of company vehicles only the first has been included – this choice was not explained –Some detail on the calculation method is provided. They note that in function of the significant changes in real estate, the surface area used in the calculation has been weighted in relation to “the actual possession (or use) of the building, considering new acquisitions, new leases, and the handover of buildings at the end of existing lease during the year.” (p. 105) –For the purposes of the energy intensity calculation, some agents, financial advisors and salary-backed loan agents have also been considered as, “although they operate independently on behalf of the Group, they nonetheless regularly occupy the spaces assigned to them” (p. 105)	2018: Requirements fulfilled Numerator: Total energy consumption including consumption of company vehicles (in GJ) Denominator: Number of employees for one of the ratios and surface area for the other (in squared meter) Remarks: –Numerator includes all components of 302-1 –Gross sqm of BPER Group’s properties was used –The number of employees as at 31 December 2018 was used
	2019: The disclosure approach is the same as in 2018	2019 The disclosure approach is the same as in 2018
	2020: The disclosure approach is the same as in 2018 and 2019, with the exception that now all external collaborators are considered in the calculations	2020: The disclosure approach is the same as in 2018 and 2019, with the exception that more attention is devoted to training in an online environment because of COVID-19

GRI topic-specific disclosure – disclosure requirements	CREDEM	BPER
302-3 Energy intensityRequirements:a. Energy intensity ratio for the organizationb. Organization-specific metric (the denominator) chosen to calculate the ratioc. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or alld. Whether the ratio uses energy consumption within the organization, outside of it, or bothCompilation requirements:2.5. When compiling the information specified in Disclosure 302–3, the reporting organization shall:2.5.1. calculate the ratio by dividing the absolute energy consumption (the numerator) by the organization-specific metric (the denominator)2.5.2. if reporting an intensity ratio for the energy consumed within the organization and outside of it, report these intensity ratios separately	2018:Requirements fulfilledNumerator: Total energy consumption of building (in GJ)Denominator: Number of persons for one of the ratios and surface area for the other (in squared meter)Remarks:–While 302-1 consists of two components: total energy consumption of buildings and total energy consumption of company vehicles only the first has been included – this choice was not explained–Some detail on the calculation method is provided. They note that in function of the significant changes in real estate, the surface area used in the calculation has been weighted in relation to “the actual possession (or use) of the building, considering new acquisitions, new leases, and the handover of buildings at the end of existing lease during the year.” (p. 105)–For the purposes of the energy intensity calculation, some agents, financial advisors and salary-backed loan agents have also been considered as, “although they operate independently on behalf of the Group, they nonetheless regularly occupy the spaces assigned to them” (p. 105)	2018:Requirements fulfilledNumerator: Total energy consumption including consumption of company vehicles (in GJ)Denominator: Number of employees for one of the ratios and surface area for the other (in squared meter)Remarks:–Numerator includes all components of 302-1–Gross sqm of BPER Group’s properties was used–The number of employees as at 31 December 2018 was used
	2019:The disclosure approach is the same as in 2018	2019The disclosure approach is the same as in 2018
	2020:The disclosure approach is the same as in 2018 and 2019, with the exception that now all external collaborators are considered in the calculations	2020:The disclosure approach is the same as in 2018 and 2019, with the exception that more attention is devoted to training in an online environment because of COVID-19

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