References & Standards
Discover the foundational references and reporting standards that shape Tracenable’s Energy Dataset.
Foundational References
These are the authoritative sources we rely on to define terms, set classification rules, and resolve edge cases.
UN International Recommendations for Energy Statistics (IRES) & Standard International Energy Classification (SIEC)
Why it matters: Provides internationally agreed definitions, classifications, and measurement units for energy sources and flows. Through the Standard International Energy Product Classification (SIEC), it ensures consistency and comparability of energy statistics across countries and sectors.
What we adopt:
Apply IRES/SIEC categories (e.g., coal, fuel oils, natural gas, biofuels, electricity) to define the Sources dimension in our dataset.
Key energy flows such as Energy Produced, Energy Purchased (Imported), and Energy Exported are mapped to the Flow Type dimension
EU Renewable Energy Directive (2018/2001/EU, “RED II”)
Why it matters: Provides a legal definition of energy from renewable sources, including wind, solar, biomass, hydro, and geothermal, establishing a consistent framework for reporting.
What we adopt:
Use the Directive’s definitions to classify energy as Renewable or Non-renewable within our Renewability dimension, ensuring consistency and comparability in energy source reporting.
EU Energy Efficiency Directive (2012/27/EU)
Why it matters: Establishes the legal framework in the EU for measuring energy use and efficiency, including standardized definitions for energy consumption.
What we adopt:
Align our Total Energy Consumption metrics with the Directive’s concept of final energy consumption.
US EIA Energy Glossary (U.S. Energy Information Administration)
Why it matters: Provides widely recognized definitions and conventions for energy terms, supporting consistency in reporting and analysis across U.S. companies and international comparability.
What we adopt:
Standardize our energy sources and units definitions according to EIA conventions, ensuring consistency for both U.S. and global data.
Related Reporting Frameworks & Standards
Unlike greenhouse gas emissions reporting, which benefits from a globally recognized standard like the GHG Protocol, energy reporting remains decentralized, with no single dominant global framework. However, several key standards provide clear guidance for companies seeking to quantify, manage, and disclose their energy-related impacts. Note that these frameworks do not define our ground truth, but they guide field design, coverage expectations, and help users connect our metrics to reporting and investment workflows.
GRI 302: Energy 2016
Relevance: A widely adopted corporate energy disclosure standard that specifies disclosures on energy management, including total fuel and electricity consumption by type (renewable vs non-renewable)
How we align: Our dataset mirrors GRI 302-1 structure, capturing total energy consumption across the organization, along with detailed breakdowns for electricity and heat, both consumed and exported.
ESRS E1: Climate Change (CSRD)
Relevance: EU-mandated standard requiring disclosure of energy use and mix alongside greenhouse gas emissions. ESRS E1-5 explicitly demands total energy consumption and its breakdown by source (renewable vs non-renewable)
How we align: Our dataset captures total energy metrics, with clear distinction between renewable and non-renewable sources, mapped across all energy flows (produced, purchased, consumed, exported), allowing direct alignment with ESRS E1 requirements.
SASB / ISSB (now under IFRS Foundation)
Relevance: SASB (now under IFRS) includes industry-specific “Energy Management” metrics (common for manufacturing, services, and infrastructure sectors). These typically require total energy consumed, % grid electricity, and % renewable energy.
How we align: Our dataset is structured with dimensions for energy source, renewability, and flow type (including produced and purchased). This enables alignment with SASB/ISSB requirements.
SFDR Principal Adverse Impacts (PAIs)
Relevance: Requires investors to report Share of non-renewable energy (or conversely, share of renewables) generated by investee companies.
How we align: Directly supported by our Total Renewable Energy Consumed and Total Total Non-Renewable Energy Consumed metrics.
CDP Climate Questionnaire
Relevance: CDP requires disclosure of total energy use and energy mix, linking it directly to GHG emissions and transition strategies.
How we align: Our dimension model (Type × Method) maps cleanly to TNFD disclosure elements and supports nature-risk analysis.
Takeaway:
You can map our metrics directly to GRI 302, ESRS E1, SFDR PAIs, SASB industry metrics, and CDP disclosures.
You retain full traceability to the underlying source, enabling audit-grade use in compliance, benchmarking, and investment workflows.