GRI 103 Energy 2025: Material Topic Assessment Questionnaire (25 Questions)

Publication date: 2026-10-07 | Type: Material-topic assessment questionnaire example | Publisher: Captain International

Instructions for respondents and users

Scale: 1 = Not important at all | 2 = Slightly unimportant | 3 = Moderately important | 4 = Important | 5 = Very important. Select one response for each question.

This sample contains five groups and 25 questions for stakeholder consultation in an energy material-topic assessment. Codes 103-x-a through 103-x-e are custom questionnaire identifiers, not official GRI clauses or a clause-by-clause mapping. Responses are consultation input. Material-topic decisions must still be based on the organization’s significant impacts on the economy, the environment and people, including human rights.

For formal disclosures, refer to the official GRI 103: Energy 2025 Standard and GRI 3: Material Topics 2021.

Group 1 (Questions 1–5 | 103-1 Energy policies and commitments)

1. 103-1-a | Disclosure of energy policies and commitments How important is it for the company to establish and disclose an energy policy and sustainable-energy commitments that apply across its value chain—including energy efficiency, renewable-energy procurement and supplier energy management—to identify material energy topics, assess energy-related impacts and respond to Taiwan’s sustainability-disclosure requirements and international ESG developments?
2. 103-1-b | Identification of positive and negative energy impacts How important is it for the company to identify the positive and negative impacts of energy consumption and the renewable-energy transition on the environment, economy and stakeholders, and use them as the basis for materiality assessment, in order to assess energy materiality comprehensively and connect it with climate change?
3. 103-1-c | Energy governance and accountability How important is it for the company to disclose Board and management oversight, assigned responsibilities and periodic review of energy matters, and integrate energy management into enterprise risk management, so that material energy topics receive senior attention and management actions are implemented?
4. 103-1-d | Applicable energy laws and international commitments How important is it for the company to disclose how it addresses and complies with domestic energy laws and international frameworks, assess risks from regulatory changes, prioritize energy risks and prepare for future energy-related regulatory requirements?
5. 103-1-e | Stakeholder input on energy issues How important is it for the company to include workers, suppliers, local communities and other stakeholders in assessing energy impacts, and use their views to identify material topics and improve the completeness of the GRI 3 material-topic process?

Group 2 (Questions 6–10 | 103-2 Energy consumption within the organization and self-generation)

6. 103-2-a | Disclosure of fuel consumption within the organization How important is it for the company to inventory and disclose all fuel consumed at its own operational sites, distinguish renewable from non-renewable fuels, and explain data sources and calculation assumptions, to identify internal energy hotspots, align with GHG inventories and meet domestic energy-management requirements?
7. 103-2-b | Purchased electricity, steam, heating and cooling How important is it for the company to inventory purchased electricity, steam, heating and cooling, distinguish renewable-energy certificates from physical renewable electricity, and use this information to understand its electricity mix, plan the renewable transition and respond to low-carbon supply-chain expectations?
8. 103-2-c | On-site renewable electricity generation How important is it for the company to disclose on-site renewable generation, such as solar and wind, separate electricity used on-site from electricity exported, and explain the equipment and calculation method, to assess energy independence and quantify transition results?
9. 103-2-d | Energy-data quality and verification How important is it for the company to disclose how organizational energy data are collected and internally checked, including data gaps and estimation limits, and establish quality controls to improve the credibility of energy information and stakeholder trust?
10. 103-2-e | Trends in energy use in own operations How important is it for the company to track annual changes in energy consumption in its own operations and analyze drivers such as output, equipment upgrades and process changes, to review materiality over time and adjust efficiency strategies?

Group 3 (Questions 11–15 | 103-3 Upstream and downstream value-chain energy use)

11. 103-3-a | Identifying and inventorying upstream supply-chain energy use How important is it for the company to identify and inventory energy use in upstream raw materials, outsourced processes and transportation, disclose data limitations and estimation assumptions, identify supply-chain energy hotspots, promote supplier efficiency and meet international supply-chain expectations?
12. 103-3-b | Downstream energy use over the product life cycle How important is it for the company to assess and disclose downstream energy use during product use and end-of-life, include it in life-cycle assessment and use it to understand value-chain impacts, develop low-carbon products and identify material topics?
13. 103-3-c | Classification and boundaries for value-chain energy impacts How important is it for the company to define upstream and downstream assessment boundaries, distinguish high-energy-use categories, exclude inapplicable items with explanations, and use this as the basis for energy materiality assessment and complete GRI reporting?
14. 103-3-d | Supplier energy requirements and data collection How important is it for the company to establish supplier energy-data collection, efficiency targets and audits, disclose implementation progress, reduce value-chain energy risks and prioritize material energy topics?
15. 103-3-e | Linking value-chain energy use to Scope 3 emissions How important is it for the company to connect and jointly assess value-chain energy data with Scope 3 GHG emissions under GRI 102 Climate Change, to assess cross-topic energy and climate materiality and meet international disclosure frameworks?

Group 4 (Questions 16–20 | 103-4 Energy intensity)

16. 103-4-a | Definition and calculation of energy-intensity indicators How important is it for the company to select an activity denominator suited to its operations, such as output, revenue or floor area, and disclose the indicator definition, formula and reason for the denominator, to quantify efficiency and track internal performance?
17. 103-4-b | Year-on-year energy-intensity trends How important is it for the company to disclose annual changes in energy intensity and explain the causes of improvement or deterioration, distinguishing process improvements, output changes and product mix, to review material energy topics and track long-term performance?
18. 103-4-c | Energy intensity by site and product line How important is it for the company to break down energy intensity by site and product category, identify high-energy-use units and prioritize resources, in order to identify hotspots, allocate resources and rank risks?
19. 103-4-d | Comparison with industry benchmarks How important is it for the company to compare its energy intensity with industry benchmarks, identify gaps and improvement opportunities, and use the results in materiality assessment to determine the significance of energy issues and set reasonable efficiency targets?
20. 103-4-e | Assumptions and boundary changes for intensity indicators How important is it for the company to disclose calculation assumptions and boundary changes and their effects, ensure year-to-year comparability and prevent misleading indicators, in order to maintain disclosure quality and meet GRI requirements?

Group 5 (Questions 21–25 | 103-5 Reduction of energy consumption)

21. 103-5-a | Energy savings from efficiency projects How important is it for the company to disclose energy savings achieved through internal efficiency projects, distinguish sources and units, quantify results, assess energy-management performance and respond to stakeholder expectations?
22. 103-5-b | Separating reductions in own operations and the value chain How important is it for the company to distinguish reductions achieved in its own operations, upstream activities and downstream activities, and report each category separately, to assess whole-value-chain performance and verify management results?
23. 103-5-c | Base year and baseline for energy reductions How important is it for the company to disclose the base year, baseline energy data and selection rationale used to calculate reductions, and explain baseline adjustments, to ensure credibility and avoid greenwashing concerns?
24. 103-5-d | Methods, assumptions and limitations for reduction estimates How important is it for the company to disclose measurement, estimation or modelling methods, assumptions and data limitations, including the standards and tools used, so that energy-reduction information is verifiable and meets GRI requirements?
25. 103-5-e | Energy targets, action plans and progress tracking How important is it for the company to link energy savings to efficiency targets, disclose action plans and resources, and track future improvements, to manage energy as a material topic, implement the transition and demonstrate delivery?

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