{"id":7657,"date":"2025-05-15T13:09:52","date_gmt":"2025-05-15T11:09:52","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/co%e2%82%82-balancing-for-vsme-and-csrd\/"},"modified":"2025-05-16T11:18:08","modified_gmt":"2025-05-16T09:18:08","slug":"co%e2%82%82-balancing-for-vsme-and-csrd","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/co%e2%82%82-balancing-for-vsme-and-csrd\/","title":{"rendered":"CO\u2082 balancing for VSME and CSRD"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7657\" class=\"elementor elementor-7657 elementor-7543\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-28bc0cb e-flex e-con-boxed e-con e-parent\" data-id=\"28bc0cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af7b19e elementor-widget elementor-widget-text-editor\" data-id=\"af7b19e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"422\" data-end=\"812\"><strong data-start=\"426\" data-end=\"446\">Carbon accounting<\/strong> is rapidly gaining in importance &#8211; for large companies <strong data-start=\"499\" data-end=\"534\">as a mandatory part of <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\" target=\"_blank\" rel=\"noopener\">CSRD<\/a><\/strong> and for smaller companies (SMEs) increasingly as a <strong data-start=\"584\" data-end=\"615\">strategic success factor<\/strong>. Those who know their greenhouse gas emissions today can not only meet regulatory requirements, but also take advantage of market opportunities, reduce costs and increase their competitiveness. <\/p><p class=\"\" data-start=\"814\" data-end=\"1126\">Whether due to legal regulations or increasing requirements along the supply chain: <strong data-start=\"912\" data-end=\"984\">recording Scope 1, Scope 2 and, where applicable, Scope 3 emissions<\/strong> is becoming the new normal. But what exactly does carbon accounting mean &#8211; and how can companies get started in a practical way? <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc4d442 elementor-widget elementor-widget-heading\" data-id=\"bc4d442\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is a CO\u2082 balance sheet?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cdbc61 elementor-widget elementor-widget-text-editor\" data-id=\"7cdbc61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"2416\" data-end=\"2580\">The <strong data-start=\"2420\" data-end=\"2434\">CO\u2082 balance sheet<\/strong> &#8211; or <strong data-start=\"2447\" data-end=\"2467\">carbon footprint<\/strong> &#8211; is the structured recording of all climate-relevant emissions of a company. A distinction is made here: <\/p><ul data-start=\"2582\" data-end=\"2801\"><li class=\"\" data-start=\"2582\" data-end=\"2674\"><p class=\"\" data-start=\"2584\" data-end=\"2674\"><strong data-start=\"2584\" data-end=\"2595\">Scope 1<\/strong>: Direct emissions (e.g. combustion of fossil fuels, company-owned vehicles, cooling systems)<\/p><\/li><li class=\"\" data-start=\"2675\" data-end=\"2713\"><p class=\"\" data-start=\"2677\" data-end=\"2713\"><strong data-start=\"2677\" data-end=\"2688\">Scope 2<\/strong>: Indirect emissions from purchased energy (electricity and heat purchases)<\/p><\/li><li class=\"\" data-start=\"2714\" data-end=\"2801\"><p class=\"\" data-start=\"2716\" data-end=\"2801\"><strong data-start=\"2716\" data-end=\"2727\">Scope 3<\/strong>: Indirect emissions along the value chain (e.g. purchased materials, transportation, business travel, product use, etc.)<\/p><\/li><\/ul><p class=\"\" data-start=\"2803\" data-end=\"3028\">The depth of reporting varies depending on the size of the company and the reporting obligation. However, a carbon footprint can also bring important benefits for SMEs &#8211; from <strong data-start=\"2957\" data-end=\"2980\">energy savings<\/strong> to <strong data-start=\"2989\" data-end=\"3027\">customer loyalty through climate transparency<\/strong>. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b909e2 elementor-widget elementor-widget-heading\" data-id=\"2b909e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CSRD or VSME? Two paths to CO\u2082 balancing <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8357c56 elementor-widget elementor-widget-text-editor\" data-id=\"8357c56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"1188\" data-end=\"1433\">The <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-explained-in-under-100-words\/\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"1192\" data-end=\"1247\">Corporate Sustainability Reporting Directive (CSRD)<\/strong><\/a> obliges all large companies in the EU to provide comprehensive sustainability reporting from 2027. This also includes full <strong data-start=\"1387\" data-end=\"1421\">CO\u2082 accounting in accordance with <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\" target=\"_blank\" rel=\"noopener\">ESRS<\/a> E1<\/strong>, including: <\/p><ul data-start=\"1435\" data-end=\"1624\"><li class=\"\" data-start=\"1435\" data-end=\"1488\"><p class=\"\" data-start=\"1437\" data-end=\"1488\"><strong data-start=\"1437\" data-end=\"1448\">Scope 1<\/strong>: Direct emissions<\/p><\/li><li class=\"\" data-start=\"1489\" data-end=\"1548\"><p class=\"\" data-start=\"1491\" data-end=\"1548\"><strong data-start=\"1491\" data-end=\"1502\">Scope 2<\/strong>: Indirect emissions<\/p><\/li><li class=\"\" data-start=\"1549\" data-end=\"1624\"><p class=\"\" data-start=\"1551\" data-end=\"1624\"><strong data-start=\"1551\" data-end=\"1562\">Scope 3<\/strong>: Other indirect emissions along the value chain<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f58a8b elementor-widget elementor-widget-heading\" data-id=\"2f58a8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">CO\u2082 balancing for SMEs: the voluntary path with structure<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56e9f41 elementor-widget elementor-widget-text-editor\" data-id=\"56e9f41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"1692\" data-end=\"1976\">There is no direct legal obligation for <strong data-start=\"1696\" data-end=\"1741\">SMEs<\/strong> &#8211; but there are <strong data-start=\"1801\" data-end=\"1838\">growing indirect requirements<\/strong>, for example from business partners, financial institutions or funding bodies. This is why the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/the-vsme-standard-why-it-is-gaining-in-importance\/\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"1921\" data-end=\"1946\">VSME reporting standard<\/strong> <\/a>was introduced, with a clear focus: <\/p><ul data-start=\"1978\" data-end=\"2190\"><li class=\"\" data-start=\"1978\" data-end=\"2029\"><p class=\"\" data-start=\"1980\" data-end=\"2029\"><strong data-start=\"1980\" data-end=\"1991\">Mandatory<\/strong>: Accounting for Scope 1 and Scope 2<\/p><\/li><li class=\"\" data-start=\"2030\" data-end=\"2071\"><p class=\"\" data-start=\"2032\" data-end=\"2071\"><strong data-start=\"2032\" data-end=\"2044\">Optional<\/strong>: Scope 3, depending on relevance<\/p><\/li><li class=\"\" data-start=\"2072\" data-end=\"2124\"><p class=\"\" data-start=\"2074\" data-end=\"2124\"><strong data-start=\"2074\" data-end=\"2093\">Standard-compliant<\/strong>: <a href=\"https:\/\/ghgprotocol.org\/sites\/default\/files\/standards\/Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf\" target=\"_blank\" rel=\"noopener\">GHG Protocol<\/a> or <a href=\"https:\/\/www.din.de\/de\/mitwirken\/normenausschuesse\/nagus\/veroeffentlichungen\/wdc-beuth:din21:291289049\" target=\"_blank\" rel=\"noopener\">ISO 14064-1<\/a><\/p><\/li><li class=\"\" data-start=\"2125\" data-end=\"2190\"><p class=\"\" data-start=\"2127\" data-end=\"2190\"><strong data-start=\"2127\" data-end=\"2150\">Practically realizable<\/strong> with the <a href=\"https:\/\/csr-tools.com\/en\/sustainability-report-template-for-smes\/\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"2159\" data-end=\"2190\">VSME template<\/strong><\/a><\/p><\/li><\/ul><p class=\"\" data-start=\"2192\" data-end=\"2376\">This gives even smaller companies a tool with which they can report on their emissions <strong data-start=\"2256\" data-end=\"2305\">in a transparent, comprehensible and structured manner<\/strong> &#8211; without excessive effort.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-831d7c4 elementor-widget elementor-widget-heading\" data-id=\"831d7c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How CO\u2082 balancing works in practice<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69bb3f8 elementor-widget elementor-widget-text-editor\" data-id=\"69bb3f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"273\" data-end=\"687\">Creating a carbon footprint is not rocket science &#8211; but it does require a systematic approach. At its core, it is about <strong data-start=\"403\" data-end=\"444\">measuring or estimating emissions<\/strong> that arise in the company or are caused by the company. <strong data-start=\"525\" data-end=\"585\">Greenhouse gas emissions are stated in CO\u2082 equivalents (CO\u2082e)<\/strong> so that methane (CH\u2084), nitrous oxide (N\u2082O) and other gases can also be assessed in a standardized manner.  <\/p><p class=\"\" data-start=\"689\" data-end=\"819\">In the following, we explain step by step how companies calculate their emissions &#8211; <strong data-start=\"780\" data-end=\"818\">differentiated according to the three scopes<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f04802d elementor-widget elementor-widget-heading\" data-id=\"f04802d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Scope 1: Direct emissions from own sources<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ffac1fb elementor-widget elementor-widget-heading\" data-id=\"ffac1fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">What is included?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3086e43 elementor-widget elementor-widget-text-editor\" data-id=\"3086e43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"908\" data-end=\"956\">Emissions from the combustion of fuels in boilers, ovens, vehicles and volatile <br>emissions from air conditioning systems and industrial processes.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5247982 elementor-widget elementor-widget-heading\" data-id=\"5247982\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">How is it calculated?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d4083c elementor-widget elementor-widget-text-editor\" data-id=\"3d4083c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol data-start=\"1100\" data-end=\"1339\"><li class=\"\" data-start=\"1100\" data-end=\"1179\"><p class=\"\" data-start=\"1103\" data-end=\"1179\"><strong data-start=\"1103\" data-end=\"1131\">Record activity data<\/strong><br data-start=\"1131\" data-end=\"1134\">Quantity of fuel consumed, e.g. liters of diesel or quantity of heating oil (e.g. 2,000 liters of diesel consumption per year)<\/p><\/li><li class=\"\" data-start=\"1181\" data-end=\"1247\"><p class=\"\" data-start=\"1184\" data-end=\"1247\"><strong data-start=\"1184\" data-end=\"1212\">Apply emission factor<\/strong><br data-start=\"1212\" data-end=\"1215\">Diesel: approx. 2.68 kg CO\u2082\/liter<br>Emission factors can be found via the <a href=\"https:\/\/www.ipcc-nggip.iges.or.jp\/EFDB\/find_ef.php?reset=\" target=\"_blank\" rel=\"noopener\">IPPC emission factor database<\/a>, for example<\/p><\/li><li><p><strong>Take global warm<\/strong>ing <strong>potential (GWP) into account<\/strong><br>The global warming potential (GWP) indicates how much a GHG contributes to global warming compared to CO2: CO\u2082 = 1, CH\u2084 = 25, N\u2082O = 298 &#8211; depending on the type of emission.<\/p><\/li><li><p><strong>Calculate emissions<\/strong><br>The emissions are calculated using the following formula: <br><em>CO\u2082e emissions (in tons or kilograms) = consumption (activity data) \u00d7 emission factor \u00d7 GWP <\/em><br>e.g. 2,000 L \u00d7 2.68 kg CO\u2082\/L x 1 = 5,360 kg CO\u2082\u2082 = <strong data-start=\"1324\" data-end=\"1339\">5.36 t CO\u2082e<\/strong><\/p><\/li><li>Special calculation for energy units<br>If the fuel consumption is specified in energy units, the following formula applies: <br><em>Emissions = [volume x calorific value] x emission factor x GWP<\/em><br> &#8211;&gt; <strong data-start=\"928\" data-end=\"940\">Calorific<\/strong> value = energy content per unit (e.g. 35.8 MJ\/L diesel)<\/li><\/ol><p class=\"\" data-start=\"1341\" data-end=\"1465\"><strong data-start=\"1341\" data-end=\"1360\">Tip:<\/strong><br data-start=\"1360\" data-end=\"1363\">This data is often already available in fuel receipts, heating bills or internal records.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56dce91 elementor-widget elementor-widget-heading\" data-id=\"56dce91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Scope 2: Indirect emissions from purchased energy<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23b95de elementor-widget elementor-widget-heading\" data-id=\"23b95de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">What is included?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0437064 elementor-widget elementor-widget-text-editor\" data-id=\"0437064\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li class=\"\" data-start=\"1559\" data-end=\"1575\"><p class=\"\" data-start=\"1561\" data-end=\"1575\">Power consumption<\/p><\/li><li class=\"\" data-start=\"1576\" data-end=\"1617\"><p class=\"\" data-start=\"1578\" data-end=\"1617\">Purchased district heating, cooling or steam<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcb06e4 elementor-widget elementor-widget-heading\" data-id=\"bcb06e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Two calculation methods:<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-414798d elementor-widget elementor-widget-text-editor\" data-id=\"414798d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol data-start=\"1649\" data-end=\"1850\"><li class=\"\" data-start=\"1649\" data-end=\"1735\"><p class=\"\" data-start=\"1652\" data-end=\"1735\"><strong data-start=\"1652\" data-end=\"1689\">Grid-based (location-based): <\/strong><span data-contrast=\"auto\">Based on the average emission value of the electricity grid.<\/span><span data-ccp-props=\"{\"201341983\":0,\"335559739\":160,\"335559740\":324}\"> <\/span><\/p><\/li><li class=\"\" data-start=\"1736\" data-end=\"1850\"><p class=\"\" data-start=\"1739\" data-end=\"1850\"><strong data-start=\"1739\" data-end=\"1771\">Market-based:<\/strong> actual electricity supplier incl. guarantees of origin (e.g. green electricity contracts) <\/p><\/li><\/ol><p data-start=\"1852\" data-end=\"1865\"><strong>Formula<\/strong>: <em>CO\u2082e emissions = activity data x emission factor<\/em><\/p><p class=\"\" data-start=\"1852\" data-end=\"1865\"><strong data-start=\"1852\" data-end=\"1865\">Example:<\/strong><\/p><ul data-start=\"1866\" data-end=\"1969\"><li class=\"\" data-start=\"1866\" data-end=\"1902\"><p class=\"\" data-start=\"1868\" data-end=\"1902\">Electricity consumption: 12,000 kWh per year<\/p><\/li><li class=\"\" data-start=\"1903\" data-end=\"1969\"><p class=\"\" data-start=\"1905\" data-end=\"1969\">Emission factor Germany 2022 (location-based): 430 g CO\u2082\/kWh<\/p><\/li><\/ul><p class=\"\" data-start=\"1971\" data-end=\"2024\">\u2192 12,000 \u00d7 0.430 kg = <strong data-start=\"1993\" data-end=\"2024\">5,160 kg CO\u2082e = 5.16 t CO\u2082e<\/strong><\/p><p class=\"\" data-start=\"2026\" data-end=\"2169\"><strong data-start=\"2026\" data-end=\"2048\">Note:<\/strong><br data-start=\"2048\" data-end=\"2051\">Both methods may be shown in parallel. The network-based calculation is usually sufficient for small businesses. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aebbe9a elementor-widget elementor-widget-heading\" data-id=\"aebbe9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Scope 3: Other indirect emissions along the value chain<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98eb078 elementor-widget elementor-widget-text-editor\" data-id=\"98eb078\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The GHG Protocol distinguishes between <a href=\"https:\/\/ghgprotocol.org\/corporate-value-chain-scope-3-standard\" target=\"_blank\" rel=\"noopener\">15 categories<\/a> of Scope 3 emissions, divided into upstream and downstream emissions. These include, among others: <\/p><ul><li class=\"\" data-start=\"2278\" data-end=\"2324\"><p class=\"\" data-start=\"2280\" data-end=\"2324\">Purchased materials &amp; services<\/p><\/li><li class=\"\" data-start=\"2325\" data-end=\"2362\"><p class=\"\" data-start=\"2327\" data-end=\"2362\">Transportation &amp; logistics by third parties<\/p><\/li><li class=\"\" data-start=\"2363\" data-end=\"2397\"><p class=\"\" data-start=\"2365\" data-end=\"2397\">Business trips, commuter traffic<\/p><\/li><li class=\"\" data-start=\"2398\" data-end=\"2444\"><p class=\"\" data-start=\"2400\" data-end=\"2444\">Use and disposal of products sold<\/p><\/li><li class=\"\" data-start=\"2445\" data-end=\"2483\"><p class=\"\" data-start=\"2447\" data-end=\"2483\">Capital goods, leasing, investments<\/p><\/li><\/ul><p>Not all categories are relevant for every company, so the first step is to prioritize the topics.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6ce1b0 elementor-widget elementor-widget-heading\" data-id=\"b6ce1b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Procedure:<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dca8907 elementor-widget elementor-widget-text-editor\" data-id=\"dca8907\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol data-start=\"2668\" data-end=\"3028\"><li class=\"\" data-start=\"2668\" data-end=\"2765\"><p class=\"\" data-start=\"928\" data-end=\"1213\"><strong data-start=\"928\" data-end=\"959\">Screening and prioritization<\/strong><br>The first step is to check which of the 15 Scope 3 categories are relevant at all &#8211; such as &#8220;Purchased goods&#8221;, &#8220;Transport&#8221;, &#8220;Business trips&#8221;, &#8220;Waste&#8221;, &#8220;Product use&#8221;.<br data-start=\"1128\" data-end=\"1131\">The rule is: <strong data-start=\"1143\" data-end=\"1213\">not everything has to be recorded &#8211; but what is essential.<\/strong><\/p><p class=\"\" data-start=\"1218\" data-end=\"1253\">Criteria such as<\/p><ul data-start=\"1257\" data-end=\"1535\"><li class=\"\" data-start=\"1257\" data-end=\"1301\"><p class=\"\" data-start=\"1259\" data-end=\"1301\">Contribution to total emissions (order of magnitude)<\/p><\/li><li class=\"\" data-start=\"1305\" data-end=\"1346\"><p class=\"\" data-start=\"1307\" data-end=\"1346\">Influenceability by the company<\/p><\/li><li class=\"\" data-start=\"1350\" data-end=\"1397\"><p class=\"\" data-start=\"1352\" data-end=\"1397\">Relevance for stakeholders (customers, investors)<\/p><\/li><li class=\"\" data-start=\"1401\" data-end=\"1461\"><p class=\"\" data-start=\"1403\" data-end=\"1461\">Risk contribution (e.g. price volatility, reputational risks)<\/p><\/li><li class=\"\" data-start=\"1465\" data-end=\"1535\"><p class=\"\" data-start=\"1467\" data-end=\"1535\">High proportion of sales or costs<\/p><\/li><\/ul><\/li><li class=\"\" data-start=\"2767\" data-end=\"3028\"><p data-start=\"1542\" data-end=\"1595\"> <strong data-start=\"1550\" data-end=\"1595\">Selecting the right calculation methods<br><\/strong>There are different methods for each Scope 3 category &#8211; from <strong data-start=\"1664\" data-end=\"1684\">rough to precise<\/strong>. As a general rule, <strong data-start=\"1706\" data-end=\"1769\">the more specific the method, the better the data quality<\/strong>, but the greater the effort involved. A pragmatic mix is often the best approach. The formulas listed here were taken as an example from Category 1: Purchased goods and services. All formulas can be found in the <a href=\"https:\/\/ghgprotocol.org\/sites\/default\/files\/2023-03\/Scope3_Calculation_Guidance_0%5B1%5D.pdf\" target=\"_blank\" rel=\"noopener\">Scope 3 Calculation Guide<\/a>:    <\/p><p class=\"\" data-start=\"1847\" data-end=\"1897\"><strong data-start=\"1847\" data-end=\"1897\">Possible methods (ordered by accuracy):<\/strong><\/p><ul data-start=\"1898\" data-end=\"2286\"><li class=\"\" data-start=\"1898\" data-end=\"2005\"><p class=\"\" data-start=\"1900\" data-end=\"2005\"><strong data-start=\"1900\" data-end=\"1928\">Supplier-specific method<\/strong><br data-start=\"1928\" data-end=\"1931\">Direct emissions data from the supplier<br data-start=\"1971\" data-end=\"1974\">\u2192 high accuracy, complex<br>Formula: <em>\u2211 (quantity of purchased goods (e.g. kg)<\/em><br><em>\u00d7 supplier-specific product emission factor (e.g. kg CO2e\/kg))<\/em><\/p><\/li><li class=\"\" data-start=\"2007\" data-end=\"2092\"><p class=\"\" data-start=\"2009\" data-end=\"2092\"><strong data-start=\"2009\" data-end=\"2026\">Hybrid method<\/strong><br data-start=\"2026\" data-end=\"2029\">Combination of primary data and industry-specific factors. An overview of the formulas can be found <a href=\"https:\/\/ghgprotocol.org\/sites\/default\/files\/2023-03\/Scope3_Calculation_Guidance_0%5B1%5D.pdf\" target=\"_blank\" rel=\"noopener\">here.<\/a> <\/p><\/li><li class=\"\" data-start=\"2094\" data-end=\"2188\"><p class=\"\" data-start=\"2096\" data-end=\"2188\"><strong data-start=\"2096\" data-end=\"2119\">Average-data method<\/strong><br data-start=\"2119\" data-end=\"2122\">Average values based on quantity data (e.g. kg of material)<br>Formula: <br><em>\u2211 (mass or unit of the purchased good or service (piece or kg)<\/em><br><em>\u00d7 emission factor per mass unit (kg CO2e\/kg)) or reference unit (e.g. kg CO2e\/piece))<\/em><\/p><\/li><li class=\"\" data-start=\"2190\" data-end=\"2286\"><p class=\"\" data-start=\"2192\" data-end=\"2286\"><strong data-start=\"2192\" data-end=\"2214\">Spend-based method<\/strong><br data-start=\"2214\" data-end=\"2217\">Emissions estimate based on expenditure <br>Formula: <em>\u2211 (value of the purchased good or service ($\/\u20ac\/CHF) \u00d7 emission factor)<\/em><\/p><\/li><\/ul><p class=\"\" data-start=\"2288\" data-end=\"2440\"><strong data-start=\"2288\" data-end=\"2301\">Example (spend-based method):<\/strong><br data-start=\"2301\" data-end=\"2304\">A VSME purchases \u20ac10,000 of office supplies per year. The emission factor is 0.4 kg CO\u2082e\/\u20ac<br data-start=\"2395\" data-end=\"2398\">\u2192 \u20ac10,000 \u00d7 0.4 = <strong data-start=\"2417\" data-end=\"2440\">4,000 kg CO\u2082e = 4 t<\/strong> <\/p><p class=\"\" data-start=\"2442\" data-end=\"2725\"><strong data-start=\"2445\" data-end=\"2469\">Combining allowed:<\/strong><br data-start=\"2469\" data-end=\"2472\">Companies can use more precise methods for &#8220;large&#8221; emission sources &#8211; and work with approximate methods for &#8220;small&#8221; sources. Example: Primary data for main suppliers, average values for secondary purchases <\/p><\/li><\/ol><p class=\"\" data-start=\"2442\" data-end=\"2725\"><strong data-start=\"3229\" data-end=\"3283\">Tip for SMEs: Start small, grow strategically<\/strong><\/p><p class=\"\" data-start=\"3285\" data-end=\"3400\">Even if Scope 3 is voluntary, it can be useful to <strong data-start=\"3342\" data-end=\"3380\">at least<\/strong> carry out <strong data-start=\"3342\" data-end=\"3380\">a screening estimate<\/strong> &#8211; in order to:<\/p><ul><li style=\"list-style-type: none;\"><ul data-start=\"3401\" data-end=\"3558\"><li class=\"\" data-start=\"3401\" data-end=\"3453\"><p class=\"\" data-start=\"3403\" data-end=\"3453\">be able to respond better to customer requirements<\/p><\/li><li class=\"\" data-start=\"3401\" data-end=\"3453\"><p class=\"\" data-start=\"3403\" data-end=\"3453\">define initial climate targets<\/p><\/li><li class=\"\" data-start=\"3487\" data-end=\"3558\"><p class=\"\" data-start=\"3489\" data-end=\"3558\">Recognize cost-benefit potential (e.g. through supplier selection)<\/p><\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ace3874 elementor-widget elementor-widget-heading\" data-id=\"ace3874\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4af3850 elementor-widget elementor-widget-text-editor\" data-id=\"4af3850\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"3652\" data-end=\"3739\">The carbon footprint is not an end in itself &#8211; it is the first step towards a climate-conscious future.<\/p><p class=\"\" data-start=\"347\" data-end=\"810\">For small and medium-sized companies that want to take a structured approach to their <strong data-start=\"393\" data-end=\"413\">CO\u2082 accounting<\/strong>, we recommend tools such as the <a href=\"https:\/\/csr-tools.com\/en\/sustainability-report-template-for-smes\/\" target=\"_blank\" rel=\"noopener\"><strong>VSME template <\/strong><\/a>for support. It offers an easy-to-understand template for recording <strong data-start=\"568\" data-end=\"603\">Scope 1 and Scope 2 emissions<\/strong> as well as optional <strong data-start=\"621\" data-end=\"638\">Scope 3 data<\/strong> &#8211; aligned with the voluntary VSME standard and the GHG Protocol. This makes getting started simple, clear and practical &#8211; even without in-depth prior knowledge.  <\/p><p data-start=\"812\" data-end=\"1138\"><span class=\"_fadeIn_4f9by_7\">For <\/span><span class=\"_fadeIn_4f9by_7\">companies <\/span><span class=\"_fadeIn_4f9by_7\">that <\/span><span class=\"_fadeIn_4f9by_7\">fall under <\/span><span class=\"_fadeIn_4f9by_7\">the <\/span><strong data-start=\"843\" data-end=\"858\"><span class=\"_fadeIn_4f9by_7\">CSRD <\/span><span class=\"_fadeIn_4f9by_7\"><\/span> <span class=\"_fadeIn_4f9by_7\">,<\/span> the <\/strong> <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"890\" data-end=\"926\"><span class=\"_fadeIn_4f9by_7\">double <\/span><span class=\"_fadeIn_4f9by_7\">materiality assessment<\/span><\/strong><\/a> <span class=\"_fadeIn_4f9by_7\">helpful, because they  <\/span><span class=\"_fadeIn_4f9by_7\">offers  <\/span><span class=\"_fadeIn_4f9by_7\">one  <\/span><span class=\"_fadeIn_4f9by_7\">well-founded  <\/span><span class=\"_fadeIn_4f9by_7\">Basis,  <\/span><span class=\"_fadeIn_4f9by_7\">to  <\/span><strong data-start=\"1075\" data-end=\"1138\" data-is-last-node=\"\"><span class=\"_fadeIn_4f9by_7\">relevant <\/span><span class=\"_fadeIn_4f9by_7\">scope<\/span><span class=\"_fadeIn_4f9by_7\">3-<\/span><span class=\"_fadeIn_4f9by_7\">categories <\/span><span class=\"_fadeIn_4f9by_7\">systematically <\/span><span class=\"_fadeIn_4f9by_7\">to <\/span><span class=\"_fadeIn_4f9by_7\">identify them. <\/span> <\/strong><span class=\"_fadeIn_4f9by_7\">Helpful tools for this can be found <\/span><span class=\"_fadeIn_4f9by_7\"><a href=\"https:\/\/csr-tools.com\/en\/products-services\/\" target=\"_blank\" rel=\"noopener\">here<\/a><\/span><span class=\"_fadeIn_4f9by_7\">. <\/span> <strong data-start=\"1075\" data-end=\"1138\" data-is-last-node=\"\"><span class=\"_fadeIn_4f9by_7\"><br><\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Carbon accounting is rapidly gaining in importance &#8211; for large companies as a mandatory part of CSRD and for smaller [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7649,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[39,42,40],"tags":[],"class_list":["post-7657","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-csrd-en","category-sustainability-reporting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CO\u2082 balancing for VSME and CSRD - CSR Tools<\/title>\n<meta name=\"description\" content=\"CO\u2082 accounting explained simply: How VSMEs and companies subject to CSRD can get off to a structured start with climate reporting\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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