Nearly every ESG questionnaire asks for energy consumption: how much electricity and fuel you use, whether you have reduction targets, and what the resulting carbon footprint is. For many suppliers it is the first time anyone has asked to quantify energy beyond paying the bills.
The data exists. The work is finding it, using consistent units, and organizing it for reporting.
| First question | Short answer |
|---|---|
| Where is the data? | Electricity and gas on utility bills or the provider's portal; heating oil and LPG on delivery invoices; vehicle fuel on fuel-card statements. |
| Which unit? | Report everything in MWh. Convert gas and fuels from m³, therms, or liters. |
| What do questionnaires want? | Total annual energy (MWh), breakdown by source, year-on-year change, efficiency measures, Scope 1 and 2 emissions. |
| How do I get emissions? | Multiply each source by its emission factor, or use the free carbon calculator. |
| How often should I log it? | Monthly. Reconstructing a year from old bills is the slow, error-prone alternative. |
Where the data is
Electricity. Monthly consumption in kilowatt-hours (kWh) on the utility bill. Multiple sites or meters have separate bills. Most provider portals allow a CSV download of 12–24 months of consumption, which saves manual entry.
Natural gas. Also on the bill; units vary by country. UK: cubic meters (m³) or kWh. US: therms or CCF (hundred cubic feet). Note which unit the supplier uses.
Heating oil and propane. Delivery invoices, in liters or gallons. Collect every delivery receipt for the reporting period.
Fleet fuel. Fuel-card statements or receipts. Track diesel and petrol separately; they have different emission factors.
Renewable energy. Self-generated solar or purchased renewable electricity still counts as consumption. Record it separately so total energy and renewable share can both be reported.
Units: kWh and MWh
- 1 kWh = 1,000 watt-hours (a 100-watt bulb for ten hours)
- 1 MWh = 1,000 kWh
For ESG reporting, most SMEs report in MWh across electricity, gas, and fuels. Annual electricity of 450,000 kWh is 450 MWh.
Gas conversions. Gas billed in cubic meters needs converting to kWh or MWh:
- UK: 1 m³ of natural gas ≈ 11.1 kWh (varies with gas composition; the bill shows the exact factor)
- US: 1 therm = 29.3 kWh; 1 CCF ≈ 103.7 kWh
Fuel conversions. Liquid fuels to energy units:
- 1 liter of diesel ≈ 10.0 kWh
- 1 liter of petrol ≈ 9.0 kWh
- 1 liter of heating oil ≈ 10.0 kWh
These are approximations; exact values depend on fuel composition. They are adequate for ESG reporting.
A monthly tracking spreadsheet
A basic Excel or Google Sheets file is sufficient. Columns:
- Month
- Electricity (kWh)
- Natural gas (m³ or therms)
- Natural gas (kWh), converted
- Diesel (liters)
- Diesel (kWh), converted
- Petrol (liters)
- Petrol (kWh), converted
- Total energy (MWh)
Add a row for annual totals. This answers the energy section of most questionnaires.
Assign one person to update it monthly. A missing February bill is easy to find in March. Twelve months of missing bills in December, with a questionnaire due, are not.
Converting energy to CO2
Customers usually want the carbon footprint, not only consumption. Multiply each energy source by its emission factor.
Factors vary by country and source. Approximate values, for illustration — use the published factor for your reporting year:
Electricity
- UK grid: ~0.22 kg CO2e per kWh
- US grid (average): ~0.40 kg CO2e per kWh
- EU grid (average): ~0.28 kg CO2e per kWh
Natural gas: ~0.18 kg CO2e per kWh
Diesel: ~2.7 kg CO2e per liter
Petrol: ~2.3 kg CO2e per liter
Use the national emissions database for exact factors; they are updated annually. UK: DESNZ (formerly BEIS) conversion factors. US: EPA emission factors.
Example. A UK manufacturer uses 450 MWh of electricity a year.
- 450,000 kWh × 0.22 kg CO2e/kWh = 99,000 kg CO2e = 99 metric tons CO2e
Sum emissions from all sources for total Scope 1 (fuel combustion) and Scope 2 (purchased electricity).
The free carbon calculator does the conversion from energy and fuel data; the Scope 2 calculator handles the electricity portion alone.
Renewable energy
Certified renewable electricity or self-generated solar allows lower reported Scope 2 emissions under one of two methods.
Location-based. The average grid factor, as above.
Market-based. Factors based on contractual purchases. With 100% renewable electricity backed by REGOs (UK) or RECs (US), the electricity factor is effectively zero.
Most SMEs report location-based unless they have made significant renewable investments. Use the same method each year.
Common errors
Mixed units. Electricity in kWh and gas in m³ in the same total. Convert everything to MWh.
Fleet fuel omitted. Facility energy tracked, vehicle fuel forgotten. Scope 1 must include fuel.
Old factors. Factors change annually as grids get cleaner. Use the reporting year's.
No monthly tracking. Year-end reconstruction is slow and error-prone.
What questionnaires want
- Total annual energy use (MWh)
- Breakdown by source (electricity, gas, fuels)
- Year-on-year change (%)
- Energy efficiency initiatives undertaken
- Total Scope 1 and Scope 2 emissions (metric tons CO2e)
For several customer questionnaires, ESG Passport stores energy data centrally and drafts it into each format.
Reduction targets
With two or three years of baseline data, customers expect to see targets. A simple one: "reduce electricity consumption by 10% by 2028 against a 2025 baseline", or "reduce emissions by 15% by 2030".
LED lighting, insulation, equipment timers, route optimization, and maintenance all reduce energy use and cost. Customers look at the direction of travel, not the starting point.
In short
Start with utility bills. Set up a simple spreadsheet. Convert to consistent units. Update monthly. Within a year the data answers customer questionnaires and shows where energy cost can be cut.