Begin with the record, not the chart
Build a register of meters, invoices and fuel records. Note the site, date range, original unit, quantity and whether the value is a reading or estimate. Keep electricity purchases distinct from other energy sources until the calculation method tells you how to combine them.
When converting units, retain both the original quantity and the conversion factor with its source and version. A reviewer should not have to reconstruct the method from a final total.
An illustrative conversion
A fictional invoice records 2,500 kWh. Expressing that same quantity as MWh gives 2.5 MWh, because 1 MWh is 1,000 kWh. That arithmetic says nothing about the source’s emissions, renewable attributes or environmental impact. Those need their own definitions and evidence.
Check whether an invoice covers the reporting period. Do not silently treat an overlapping billing interval as an exact calendar-year reading. Document any allocation and why it was used.
Explain movements in the series
If total use falls, look for changes in activity, site coverage and estimation alongside operational improvements. If an intensity figure is published, show its denominator. Keep the absolute series available so that a reader can see the two perspectives.
Use the data-quality workbench to compare an illustrative absolute and intensity change. It does not calculate a verified footprint or determine reporting compliance.
Keep the edition visible
GRI published GRI 103: Energy 2025 together with GRI 102: Climate Change 2025; their effective date is 1 January 2027. Use the official documents to determine the requirements relevant to your reporting date. Our 2026 desk separates publication dates from effective dates.