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  3. ESRS E1-5: Energy Consumption Accounting

Calculation logic

Note: The calculation logic for E1-5: Energy consumption refers to the market-based approach. If no market-based data is available, location-based values are included. 

The output table for E1-5: Energy consumption is based on the following calculations: 

Energy balance  
(1) Fuel consumption from coal and coal products Sum of self-added activities with the energy source coal in Scope 1 across all locations.
(2) Fuel consumption from crude oil and petroleum products Sum of the input values of all crude oil products across all locations:

Heating oil + Diesel + Gasoline + LPG + Passenger car (diesel) + Passenger car (gasoline) + Passenger car (LPG) + Passenger car (Plugin Hybrid - Combustion) + Motorcycle + self-added activities with the energy source crude oil / petroleum product
(3) Fuel consumption from natural gas Sum of the input values for natural gas across all locations:

Natural gas + CNG + Passenger car (CNG) + self-added activities with natural gas as energy source
(4) Fuel consumption from other fossil sources Sum of self-added activities with the energy source Others across all locations.
(5) Consumption from purchased or acquired electricity, heat, steam, and cooling from fossil sources (Scope 2) Sum of the shares of the input values of non-renewable raw materials in Scope 2 across all locations:

0.44 x [Electricity mix Germany + Electric car - Electricity mix Germany (Distance) + Electric car - Electricity mix Germany (Energy) + Plugin Hybrid - Electricity mix Germany (Distance) + Plugin Hybrid - Electricity mix Germany (Energy)] + 0.825 x District heating Mix Germany (fossil) + share of non-renewable energy for self-added activities 
(6) Total consumption of fossil energy Sum of rows 1 to 5
Share of fossil sources in total energy consumption Divide the total energy consumption of fossil energy by the total energy consumption. 
(7) Consumption from nuclear products Sum of the shares of the input values of nuclear raw materials in Scope 2 across all locations:

0.015 x [Electricity mix Germany + Electric car - Electricity mix Germany (Distance) + Electric car - Electricity mix Germany (Energy) + Plugin Hybrid - Electricity mix Germany (Distance) + Plugin Hybrid - Electricity mix Germany (Energy)] + share of nuclear energy for self-added activities 
Share of consumption from nuclear products in total energy consumption Divide the total energy consumption from nuclear sources by the total energy consumption.
(8) Fuel consumption for renewable sources, including biomass (including biomass, biogas, non-fossil fuel waste, renewable hydrogen, etc.) Sum of the shares of the input values of renewable raw materials in Scope 1 across all locations:

Wood chips + wood pellets + biogas + self-added activities with the energy source renewable.
(9) Consumption from purchased or acquired electricity, heat, steam, and cooling from renewable sources Sum of the share of input values of renewable and non-renewable raw materials in Scope 2 across all locations:

Renewable:
0.56 x [Electricity mix Germany + Electric car - Electricity mix Germany (Distance) + Electric car - Electricity mix Germany (Energy) + Plugin Hybrid - Electricity mix Germany (Distance) + Plugin Hybrid - Electricity mix Germany (Energy)] + German green electricity + Self-generated electricity (photov.) + Electric Car - German Green Electricity (Distance) + Electric Car - German Green Electricity (Energy) + Plugin Hybrid - Electricity mix Germany (Distance) + Plugin Hybrid - Electricity mix Germany (Energy) + 0.175 x District heating Mix Germany + share of renewable energy in self-added activities 

Non-renewable:
... + 0.44 x [Electricity Mix Germany + Electric Car - Electricity mix Germany (Distance) + Electric Car - Electricity mix Germany (Energy) + Plugin Hybrid - Electricity mix Germany (Distance) + Plugin Hybrid - Electricity mix Germany (Energy)] + 0.825 x District heating Mix Germany + Share of non-renewable energy in self-added activities 
(10) Consumption of self-generated non-fuel renewable energy Sum of the shares of self-generated, renewable energy in Scope 2 across all locations:

Sum of the shares of self-generated, renewable energy for all self-added activities in Scope 2 + Self-generated electricity (photov.)
(11) Total renewable energy consumption Sum of rows 8 to 10 
Share of renewable sources in total energy consumption Divide the total consumption of renewable energy by the total energy consumption. 
Total energy consumption Sum of rows 6, 7 and 11
Energy consumption and mix  
Referenced climate-intensive sectors If one or more NACE codes from A-H were selected in the Company tab, these are displayed here. 
Energy intensity of activities in climate-intensive sectors Divide total energy consumption from activities in climate-intensive sectors by net sales from climate-intensive sectors.
Total energy consumption from activities in climate-intensive sectors If a NACE code from A-H is selected, the total energy consumption is displayed here, i.e. the sum of the input values of all raw materials from Scope 1 and 2.
Reconciliation of net revenues from climate-intensive sectors Can be entered in the Accounting tab under Basic data: Reference item in the financial report
Net revenue from climate-intensive sectors Can be entered in the Accounting tab under Basic data (if at least one NACE code from A-H is selected).
Net revenue not from climate-intensive sectors Can be entered in the Accounting tab under Basic data (if no NACE code from A-H is selected).
Non-renewable energy generation Can be entered in the Accounting tab under Scope 2 Electricity
Energy generation from renewable sources Can be entered in the Accounting tab under Scope 2 Electricity.