Energy Taxonomy
1. Purpose
This section defines the Energy Disclosure Intent (CDI) taxonomy for energy-related sustainability disclosures.
The Energy taxonomy captures the semantic meaning of commonly requested energy information across global reporting frameworks, energy management standards, and sustainability disclosures.
The taxonomy:
- is independent of emissions accounting frameworks,
- does not prescribe disclosure obligations,
- does not validate renewable or efficiency claims,
- is intended to be reused across frameworks via Canonical Mapping Packs (CMPs).
Energy CDIs focus on energy flows, sources, intensity, and management, not on greenhouse gas outcomes.
2. Taxonomy Structure
Energy disclosure intents are grouped into the following logical domains:
- Energy Consumption
- Energy Sources & Mix
- Energy Procurement & Generation
- Energy Intensity & Efficiency
- Energy Boundaries & Methodology
Each disclosure intent:
- has a unique identifier,
- represents a single semantic concept,
- may be quantitative, narrative, or hybrid,
- may reference one or more canonical data elements.
3. Energy Disclosure Intents
3.1 Energy Consumption
CDI-ENER-01
Total energy consumption
The organisation's total energy consumption for the reporting period.
CDI-ENER-02
Energy consumption by source
Energy consumption broken down by energy source (e.g. electricity, fuels, heat, steam, cooling).
3.2 Energy Sources & Mix
CDI-ENER-03
Renewable energy consumption
Energy consumed from renewable sources.
CDI-ENER-04
Non-renewable energy consumption
Energy consumed from non-renewable sources.
CDI-ENER-05
Energy mix composition
The composition of the organisation's energy mix expressed by source or category.
3.3 Energy Procurement & Generation
CDI-ENER-06
Purchased energy
Energy purchased from external suppliers.
CDI-ENER-07
Onsite energy generation
Energy generated by the organisation for its own use.
CDI-ENER-08
Energy sold or exported
Energy generated and sold or exported outside the organisation.
CDI-ENER-09
Energy procurement method
The methods used to procure energy (e.g. grid supply, contracts, power purchase agreements).
3.4 Energy Intensity & Efficiency
CDI-ENER-10
Energy intensity metric
Energy consumption normalised by a relevant activity, output, or revenue metric.
CDI-ENER-11
Energy efficiency initiatives
Actions undertaken to improve energy efficiency.
CDI-ENER-12
Energy savings achieved
Reported energy savings resulting from energy efficiency initiatives.
3.5 Energy Boundaries & Methodology
CDI-ENER-13
Energy reporting boundary
Organisational and operational boundaries applied to energy data.
CDI-ENER-14
Energy measurement methodology
Methodologies, standards, and assumptions used to measure and report energy data.
CDI-ENER-15
Data estimation and uncertainty
Estimation methods, data gaps, and uncertainty related to energy disclosures.
4. Energy Taxonomy Characteristics
- Energy CDIs are distinct from climate and emissions CDIs.
- Energy CDIs may be used independently or alongside Climate CDIs.
- Framework-specific interpretations are handled exclusively through CMPs.
- Energy CDIs do not determine renewable eligibility, compliance, or claims validity.
- Deprecated Energy CDIs remain referenceable for historical disclosures.
5. Summary
The CDI v1 Energy Taxonomy defines a stable semantic vocabulary for expressing energy-related disclosure meaning across reporting frameworks and energy standards.
By separating energy disclosures from emissions outcomes, the taxonomy enables clearer data modelling, improved reuse, and transparent interpretation without conflating energy use with climate impact.
Energy Taxonomy Version: v1.0.0
Energy CDI v1 Status
The Energy Disclosure Intent taxonomy defined in this document is frozen as CDI v1.
No new Energy CDIs will be added to v1.
Future extensions or refinements will be introduced only through subsequent major versions.
Existing Energy CDIs will remain stable and referenceable for use in Canonical Mapping Packs and historical disclosures.
Status: Frozen
Effective version: CDI v1