ESRS Standard
ESRS Standard
35 The company shall provide information on its energy consumption and energy mix.
36. the objective of this disclosure requirement is to provide an understanding of the company's total energy consumption in absolute terms, energy efficiency improvements, exposure to coal, oil and gas activities and the share of Renewable energy in the company's total energy mix.
37. the information referred to in paragraph 35 shall include the total energy consumption in MWh related to own operations, broken down as follows:
(a) Total energy consumption from fossil sources (40),
(b) total energy consumption from nuclear sources,
c) Total energy consumption from renewable sources, broken down by:
i. Fuel consumption for renewable sources, including biomass (including industrial and municipal waste of biological origin), biofuels, biogas, hydrogen from renewable sources (41), etc,
ii. Consumption from purchased and received electricity, heat, steam and cooling from renewable sources, and
iii. Consumption of self-generated renewable energy other than fuels.
38. companies operating in High climate impact sectors (42) must further break down their total energy consumption from fossil sources into the following:
(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,
e) consumption from purchased or received electricity, heat, steam or cooling from fossil sources.
Note application requirements AR 33
39 Where relevant, the company shall also break down and separately disclose its production of Non-renewable energy and its production of energy from renewable sources in MWh (43).
Energy intensity based on net sales (44)
(40) The company provides information on the energy intensity (total energy consumption per net revenue) related to activities in High climate impact sectors.
(41) The information on energy intensity referred to in paragraph 40 may only be derived from total energy consumption and net sales from activities in High climate impact sectors.
Note application requirements AR 36 - AR 38
42 The company shall disclose the High climate impact sectors used to determine energy intensity in accordance with paragraph 40.
43 The entity shall disclose the reconciliation of net revenue from activities in High climate impact sectors (the benchmark for calculating energy intensity in accordance with paragraph 40) to the relevant line item or note disclosures in the financial statements.
Application Requirements (AR)
Application Requirements (AR)
AR 32 When preparing the information on energy consumption required by paragraph 35, the entity shall do the following:
(a) It shall only report energy consumption from processes owned or controlled by the entity and shall apply the same scope as for Scope 1 and Scope 2 Emission reporting.
b) It excludes feedstocks and fuels that are not combusted for energy purposes. The company that consumes fuels as feedstock may provide information on this consumption separately from the required information.
c) It shall ensure that all quantitative energy-related information is reported in megawatt hours (MWh) as the net calorific value. Where raw energy-related information is only available in energy units other than MWh (e.g. gigajoules (GJ) or British thermal units (Btu)), volume units (e.g. cubic feet or gallons) or mass units (e.g. kilograms or pounds), it shall be converted to MWh using appropriate conversion factors (e.g. see Annex II of the IPCC 5th Assessment Report). The conversion factors for fuels shall be transparent and applied consistently.
d) It ensures that all quantitative energy-related information is reported as final energy consumption and relates to the amount of energy actually consumed by the company, for example using the table in Annex IV of Directive 2012/27 of the European Parliament and of the Council (55) on energy efficiency.
e) It avoids double counting of fuel consumption when reporting the consumption of self-generated energy. If the company generates electricity from either a non-renewable or a renewable fuel source and then consumes the generated electricity, the energy consumption is calculated only once in the fuel consumption.
f) Energy consumption is not billed even if energy generated on site is sold to and used by third parties.
g) Energy purchased or received within the organizational boundary as "purchased or received" energy is not counted.
h) It includes steam, heat or cooling sourced from third party industrial processes as "waste energy" as "purchased or received" energy.
i) It includes renewable hydrogen (56) as a renewable fuel. Hydrogen that is not entirely produced from renewable sources is included under "fuel consumption from other non-renewable sources".
j) It follows a conservative approach when allocating electricity, steam, heat or cooling between renewable and non-renewable sources based on the approach for calculating market-related Scope 2 greenhouse gas emissions. The company shall only account for this energy consumption as coming from renewable sources if the origin of the purchased energy is clearly specified in the contractual agreements with its suppliers (renewable electricity purchase agreement, standardized green electricity tariff, market instruments such as the Renewable Energy Certificate in Europe (57) or similar instruments such as Renewable Energy Certificates in the US and Canada, etc.).
AR 33 The information in accordance with paragraph 38 is required if the company is active in at least one climate-intensive sector. The information required under paragraph 38(a) to (e) shall also include energy from fossil sources consumed in operations that are not in High climate impact sectors.
AR 34. the information on energy consumption and energy mix can be presented for High climate impact sectors in the table format below, and for all other sectors by omitting rows 1 to 5.
See below for table for AR 34
AR 35 Total energy consumption with a distinction between fossil, nuclear and renewable energy consumption can be presented graphically in the Sustainability statement to illustrate developments over time (e.g. through a pie chart or bar chart).
Energy intensity on the basis of net sales
Guidelines for the calculation
AR 36 When compiling the information on energy intensity required by paragraph 40, the entity shall do the following:
(a) it calculates energy intensity using the following formula:
Energy intensity = total energy consumption / net salesTotal energy consumption: Total energy consumption from activities in High climate impact sectors (MWh)
Net sales: Net sales from activities in High climate impact sectors (currency unit)
b) it indicates the total energy consumption in MWh and the net sales revenue in currency units (e.g. euros),
c) the numerator and denominator may only consist of the share of total final energy consumption (in the numerator) and net sales (in the denominator) attributable to activities in High climate impact sectors. The numerator and denominator should be consistent in terms of scope,
(d) it shall calculate total energy consumption in accordance with the requirement set out in paragraph 37
(e) it calculates net revenue in accordance with the accounting standards applicable to the financial statements, i.e. IFRS 15 Revenue from Contracts with Customers or local accounting requirements.
AR 37 The quantitative information can be presented in the table below.
Connectivity of energy intensity based on net revenue with financial reporting information
See below for table for AR 37
AR 38 The reconciliation between net revenue from activities in High climate impact sectors and the corresponding line item or line item in the financial statements (in accordance with paragraph 43) can be presented as follows:
(a) by a cross-reference to the relevant line item or disclosure in the financial statements; or
(b) by a quantitative reconciliation using a tabular format, if the net revenue cannot be directly linked to an item or disclosure in the financial statements, listing the following items one below the other
Net sales from activities in High climate impact sectors used to calculate energy intensity
Net sales (other)
Total net sales (financial statements)
Table for AR 34:
Energy consumption and energy mix | Comparison | Year N |
(1) Fuel consumption from coal and coal products (MWh) | ||
(2) Fuel consumption from crude oil and petroleum products (MWh) | ||
(3) Fuel consumption from natural gas (MWh) | ||
(4) Fuel consumption from other fossil sources (MWh) | ||
(5) Consumption from purchased or received electricity, heat, steam and cooling and from fossil sources (MWh) | ||
(6) Total consumption of fossil energy (MWh) (sum of lines 1 to 5) | ||
Share of fossil sources in total energy consumption (in %) | ||
(7) Consumption from nuclear sources (MWh) | ||
Share of consumption from nuclear sources in total energy consumption (in %) | ||
(8) Fuel consumption for renewable sources, including biomass (including industrial and municipal waste of biological origin, biogas, hydrogen from renewable sources, etc.) (MWh). | ||
(9) Consumption from purchased or received electricity, heat, steam and cooling and from renewable sources (MWh) | ||
(10) Consumption of self-generated renewable energy other than fuels (MWh) | ||
(11) Total consumption of Renewable energy (MWh) (sum of lines 8 to 10) | ||
Share of renewable sources in total energy consumption (in %) | ||
Total energy consumption (MWh) (sum of rows 6, 7 and 11) |
Table for AR 37:
Energy intensity per net revenue | Comparison | N | % N / N-1 |
Total energy consumption from activities in climate-intensive sectors per net revenue from activities in climate-intensive sectors (MWh/ currency unit) |
Comparison... Energy intensity from a reference year
N................ Energy intensity of the current year
% N / N-1... Ratio of the energy intensity of the current year to the previous year as a percentage
Examples from previous practice
Examples from previous practice
Examples serve only as an indication of how a disclosure requirement has been stated by other companies to date. Audited ESRS reports are not yet available. There is no guarantee of accuracy and completeness.
E1-5 - Energy consumption and energy mix
Our energy consumption mainly comprises electricity and district heating. As part of our efforts to achieve science-based climate targets, we are working to reduce the proportion of non-renewable energy and expand the use of renewable energy sources. This includes agreements to purchase electricity from renewable energy sources, which ensure that additional green electricity is fed into our energy system.
In the reporting year, our energy consumption totaled 22,057 MWh. This resulted from the electricity and heat requirements for our own sites. In the same year, we received electricity from renewable sources for the first time via an agreement with a solar plant in Northern Europe. We also concluded another agreement that will further increase the proportion of renewable energy in our overall consumption.
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