The Energy Supply Ratio: From Theory to Practice – The Complete Guide

Download our free practical guide to understanding, calculating and using the Energy Supply Ratio.

A strategic indicator, but one whose methodology still needs to be mastered

The Energy Supply Ratio (ESR) is establishing itself as an essential indicator, increasingly scrutinised by regulators and international organisations. For ESG analysts, it is a powerful tool for monitoring the decarbonisation of portfolios. But its implementation raises practical questions. Which approach should be adopted: stock or flow? How should ‘green’ and ‘brown’ scopes be defined? How can non-dedicated funding be channelled without falling into methodological greenwashing? This practical guide, written by the experts at WeeFin, provides you with the keys to building a robust, defensible ESR aligned with market best practices.

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What you’ll find inside

• The definition of the ESR and the financing objectives associated with transition scenarios
• An overview of its regulatory status by region, including the EBA requirement in force since January 2026
• The 4 steps of the calculation: scope of the ratio, green/brown classification, earmarking of securities, aggregation
• The differences between the stock approach and the flow approach, and how to choose
• The minimum securities to include, best practice, and those to exclude
• The management of non-dedicated financing: conservative method vs allocation factor
• Areas of greenwashing risk and how to anticipate them

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