The Equivalence principle permits Riemann normal coordinates at any event, in which the first derivatives of the metric tensor, and hence the Christoffel symbols, vanish. A putative universal local gravitational stress-energy tensor constructed from the metric and its first derivatives would vanish in that freely falling description. If it were a genuine tensor, it would then vanish in every description, even where other coordinates assign nonzero gravitational energy density. The gravitational field therefore does not have a local stress-energy tensor analogous to that of matter, with coordinate-independent energy density and the usual energy-balance interpretation.
Gravitational energy is not represented by a universal local covariant stress-energy tensor. This does not assert that all local curvature tensors vanish or are forbidden: the Riemann curvature tensor measures tidal gravity, and higher-curvature tensors can be constructed. They do not provide the sought ordinary local gravitational energy density. Boundary charges, quantities associated with a background, and suitable averaged wave energies have different definitions and evade that local requirement. This is the absence of a local gravitational stress-energy tensor.