Verification of the Energy Efficiency Index of Industrial Energy Consumers with GRI and NASDAQ Reporting and Indicators

This article presents a comparison of ESG sustainability indicators: the proposed Energy Efficiency Index (ENEX) of the industrial energy consumer and the metrics presented in the GRI and NASDAQ ESG reports. This consolidation of indicators will improve the form of disclosure of non-financial reporting in the environment of factor E from the point of view of both direct (direct consumption represented by natural indicators) and indirect (reflection on the economic and stock stability of the enterprise) influence to the efficiency of the use of energy resources. ENEX creates synergy with GRI, NASDAQ, UNGC, CDP, CDSB, IIRC and SASB indicators. The energy efficiency index is expressed both numerically and energy consumption labelling scheme of energy efficiency classes from A++ to E in the reporting where A++ being the most energy efficient, E the least efficient. ENEX allows us to use it as an auxiliary metric for other ESG methods of GRI, NASDAQ, UNGC, etc., as well as to verify and use it in the methods of credit rating assessments of enterprises.