Motiva is a state owned limited company from Finland offering energy efficiency analysis and energy audit for companies. Motiva also developed audit guidelines and models, and engages in training and authorisation of the energy auditors.

In their energy audit reports, they always include a Sankey diagram in the very first chapter. Here is an example:

Sankey diagram sample for energy flows. Taken from presentation given by Timo Määttä, Motiva Oy on a conference in San Jose, Costa Rica in 2008

Other consulting companies, such as Pöyry (not sure how to pronounce this) haven taken on their approach and are also producing Motiva style Sankey diagrams.

Sankey diagram from an energy audit training by Pöyry Oy, Finland

Both Sankey diagrams designed in PowerPoint. Not bad at all, but probably quite a time-consuming task.

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