What is the advantage of an energy use per revenue dollar measure rather than merely measuring the gross amount of energy usage within a company?

Measuring only the gross amount of energy usage is unfair to large companies who are being compared to small companies.

Using the energy use per revenue dollar factors in whether a company is creating jobs and wealth, which should reduce their required environmental stewardship.

Energy use per revenue dollar takes into account whether a company is growing or shrinking.

If a gross amount of energy measure is used, it is not clear which parts of an organization are wasting energy, but energy use per revenue dollar gives that level of specificity.