What does GRI 302 cover?

GRI 302 focuses specifically on energy consumption and efficiency within organizations. This standard provides guidance for organizations to report on their energy-related practices, enabling them to disclose important information about their energy usage, sources of energy, measures taken to improve energy efficiency, and the overall impact of their operations on energy demand.

By implementing GRI 302, organizations can demonstrate their commitment to sustainable energy management, track their energy consumption over time, and compare their performance against benchmarks. This contributes to greater transparency and accountability regarding energy use, as well as supporting organizations in reducing their environmental footprint.

The other options pertain to different areas of sustainability reporting. For instance, water usage and conservation is covered under a different GRI standard, waste management practices fall under GRI 306, and carbon emissions are addressed in GRI 305. Each of these topics is important, but they are addressed in distinct sections of the GRI framework, highlighting the comprehensive approach GRI takes in sustainability reporting across multiple dimensions.