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MetricEnergy intensity and financial activity

Energy intensity per net revenue

Measurement answer

What this metric measures

Energy intensity per net revenue relates final energy consumption to one million explicitly named reporting-currency units of net revenue for the same reporting period and organizational or sector perimeter.

Specification

Metric specification

Result format
Single value
Unit
Megawatt-hours of final energy per one million named reporting-currency units of net revenue (MWh / 1M reporting currency net revenue)
Reporting basis
Financial reporting period
Aggregation
Ratio of aligned final-energy and net-revenue totals
Pillar
Environmental
Topic
Energy intensity and financial activity
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

The final-energy numerator and net-revenue denominator use the same organizational, activity, sector and reporting-period perimeter. Under the binding ESRS profile both cover high climate impact sectors and the denominator reconciles to financial reporting.

Cross-library identity

Library mappings and variants

These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    GRI Standards

    Source evidence
    Publisher
    Global Reporting Initiative
    Edition
    Current edition effective through 31 December 2026
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Effective-date cover; Disclosures 302-1, 302-3 and 302-4
    Open official framework source

Value structure

Dimensions and units

Unit
Megawatt-hours of final energy per one million named reporting-currency units of net revenue (MWh / 1M reporting currency net revenue)
Reporting basis
Financial reporting period

Unit meaning: An energy-intensity unit relating megawatt-hours of final energy to one million explicitly named reporting-currency units of net revenue for an aligned perimeter and period.

Published dimensions

  • Energy intensity per net revenue
  • Numerator energy boundary and included carriers
  • High climate impact sector
  • Net-revenue basis and financial-statement reference
  • ISO reporting currency and one-million-unit scale
  • Organizational and activity perimeter
  • Reporting method edition

Calculation method

Formula information

Status
Specified
Formula type
Intensity

Formula

I = Q ÷ A

Divide the qualifying impact quantity by the declared activity, output, or financial denominator using compatible boundaries and periods.

Variables

SymbolVariableDefinitionUnit
Qqualifying impact quantityImpact quantity within the qualifying population and boundary defined for Energy intensity per net revenue.Dimensionless
Aactivity denominatorDeclared activity or financial denominator for the qualifying population and boundary defined for Energy intensity per net revenue.Dimensionless

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 15 August 2026

    GRI 302: Energy 2016

    Publisher
    Global Reporting Initiative
    Edition
    Current edition effective through 31 December 2026
    Locator
    Effective-date cover; Disclosures 302-1, 302-3 and 302-4

    Supports: Official publisher reference linked specifically to the Sustopedia metric “Energy intensity per net revenue”; interpret it with the source-edition basis and limitations shown on this page.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Binding Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS E1-5 paragraphs 40-43 and AR36-38, plus current GRI 302: Energy 2016; GRI 103: Energy 2025 is future-effective and the July 2026 ESRS annex omits the datapoint.

  • Final-energy numerator and included energy carriers
  • Net-revenue denominator, revenue basis and financial-statement line or note
  • ISO 4217 reporting currency and one-million-currency-unit scale
  • High climate impact sector allocation under the ESRS profile
  • Aligned organizational, activity, sector and reporting-period perimeter
  • Zero, negative and missing denominator treatment
  • Current GRI or future-effective GRI method edition
  • Adopted-pending ESRS successor omission warning

Record-specific limitations

  • Selling prices, inflation, exchange rates, business mix and revenue recognition can change the ratio without changing physical energy efficiency.
  • The metric is not comparable across unmatched sectors, currencies, revenue definitions or operating boundaries.
  • Intensity ratios are never averaged; compatible numerators and denominators are summed separately before recalculation.
  • The adopted-pending July 2026 ESRS annex omits this datapoint, so edition status requires rechecking at Official Journal publication.
  • Zero, negative or unavailable net revenue requires an explicit not-calculable treatment.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.