What is energy consumption and mix under ESRS E1-5?
Energy consumption and mix is the climate disclosure for energy your company actually uses in operations it owns or controls. Under the ESRS currently in force, ESRS E1-5 paragraphs 35 to 39 ask for total consumption in megawatt-hours (MWh), split among fossil, nuclear, and renewable sources. Renewable energy is further split into renewable fuels, purchased electricity, heat, steam or cooling, and self-generated non-fuel energy. If you produce energy, you also report renewable and non-renewable production separately.
If climate change is material under ESRS, assess whether this energy information is material for the sustainability statement and record which standard version you use. The European Commission adopted revised standards on 3 July 2026, but they were not yet in force on 19 August 2026. The adopted revision renumbers this disclosure E1-7.
Why does energy consumption and mix matter to you?
Finance and operations usually hold the records: utility bills, meter exports, fuel logs, supplier energy-mix statements, and renewable-energy documents. If the totals do not reconcile, an assurance reviewer cannot trace the reported MWh or renewable share to those records.
Customers can ask for the same data. Google Supplier Code of Conduct section 4.5 asks suppliers to track, document, and publicly report energy consumption, and to provide an annual attestation of clean-energy purchases and the Google-specific allocation. Your answer therefore needs both a company total and records supporting any customer allocation.
How is energy consumption and mix calculated?
Use the same own-operations boundary used for Scope 1 and Scope 2 emissions. Exclude feedstocks and fuels not burned for energy. Convert fuel data to MWh using its net calorific value, also called its lower heating value, and keep the conversion factor with your records. Then calculate total energy as fossil plus nuclear plus renewable energy. Calculate each share as that source divided by total energy, multiplied by 100.
Paper manufacturing sits in Section C of the EU's NACE industry classification, so it counts as a high climate impact sector for this disclosure. A paper mill must therefore split fossil energy into coal, oil, natural gas, other fossil fuels, and purchased electricity, heat, steam, or cooling from fossil sources. Under current E1-5 paragraphs 40 to 43, it also calculates MWh per unit of net revenue from high climate impact activities and reconciles that revenue to the financial statements.
What mistakes should you avoid?
- Counting natural gas used as a material feedstock as energy when it is not burned.
- Adding self-generated electricity once as generation and again as purchased energy.
- Calling electricity renewable without a supplier mix statement, contract, or energy-attribute record for the reporting period.
- Using a grid emission factor to classify the energy mix. The factor converts electricity into emissions; it does not prove the electricity source.
Is current ESRS E1-5 the same as revised ESRS E1-7?
They cover the same core metric, but the adopted revision changes the detail. Revised E1-7 paragraphs 25 to 28 retain total fossil, nuclear, and renewable MWh, the high-impact-sector fossil split, and separate energy production. It removes the current energy-intensity disclosure. For a 2026 report, record which ESRS version you apply.
Is energy consumption and mix the same as Scope 2 emissions?
No. Energy consumption is measured in MWh and includes fuels, purchased energy, and self-generated renewable energy. Scope 2 reports emissions from purchased electricity, heat, steam, and cooling in tonnes of CO2e. One electricity record can support both disclosures, but the calculation and unit differ.
What records should you send with the number?
Send an energy register by site and source, the original bills or meter exports, fuel-to-MWh conversions, supplier mix statements, renewable purchase records, and a note showing the reporting boundary. For a high climate impact sector, include the fossil-source split and the revenue reconciliation used for any current E1-5 intensity figure.