(a) total energy consumption from fossil sources;

(b) total energy consumption from nuclear sources; and

(c) total energy consumption from renewable sources.

(a) fuel consumption from coal and coal products;

(b) fuel consumption from crude oil and petroleum products;

(c) fuel consumption from natural gas;

(d) fuel consumption from other fossil sources; and

(e) consumption of purchased or acquired electricity, heat, steam, or cooling from fossil sources.

(a) exclude feedstocks and fuels that are not combusted for energy purposes (e.g. natural gas to produce polymers). The undertaking that consumes fuel as feedstocks can disclose information on this consumption separately from the required disclosures;

(b) use MWh in Lower Heating Value or net calorific value for all quantitative combustion-related information;

(c) base all quantitative energy-related information on final energy consumption, therefore referring to the amount of energy the undertaking actually consumes;

(d) avoid double counting fuel consumption when disclosing self-generated energy consumption. If the undertaking generates electricity from either a non-renewable or renewable fuel source and then consumes the generated electricity, the energy consumption shall be accounted only once under fuel consumption;

(e) not offset energy consumption even if onsite generated energy is sold to and used by a third party;

(f) not count energy that is sourced from within the organisational boundary under 'purchased or acquired' energy;

(g) account for steam, heat or cooling received as 'waste energy' from a third party's industrial processes under 'purchased or acquired' energy;

(h) account for renewable hydrogen as a renewable fuel. Hydrogen that is not completely derived from renewable sources shall be included under 'fuel consumption from other non-renewable sources'; and

(i) adopt a conservative approach when splitting the electricity, steam, heat or cooling between renewable and non-renewable sources and indicate whether it derives the fraction of renewables from the market-based or location-based approach. The undertaking that relies on the market-based approach shall consider energy consumption as deriving from renewable sources only if the nature of the purchased environmental attribute is clearly defined in the contractual arrangements with its suppliers (i.e. renewable power purchasing agreement, standardised green electricity tariff, market instruments such as Guarantee of Origin from renewable sources in Europe or similar instruments such as Renewable Energy Certificates in the US and Canada).