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Emissions calculator · VSME B3

Estimate your Scope 1 and Scope 2 emissions.

A free VSME-aligned calculator for SMEs. Enter your electricity, vehicle and fuel data and it returns the four figures VSME asks for under B3 - energy in MWh, Scope 1, location-based Scope 2, and GHG intensity against turnover.

Runs entirely in your browser. Nothing is uploaded or stored unless you unlock your results.
01

Reporting basis

Use the year covered by your electricity and fuel data. Turnover is used only for the GHG intensity figure.

The 12-month period the data covers.
Leave blank to skip GHG intensity.
02

Purchased electricity - Scope 2

Enter the electricity consumed during the reporting year, as shown on your utility bills - the consumption figure, not the amount paid. The calculator applies a location-based grid factor.

Metered or billed consumption is preferred over an estimate.
03

Company vehicles - Scope 1

For each vehicle group, use fuel consumed when you have fuel records. Use mileage only when fuel data is unavailable.

Do not double-count. For the same vehicle group, enter either fuel used or mileage - never both.
Mileage factors. 2026 UK Government DESNZ company-reporting factors are used as a documented international fallback for mileage-based estimates. They are not specific to any one country.
04

Other direct fuel combustion - Scope 1

Fuel used in owned or controlled stationary equipment such as generators, boilers, furnaces and machinery. Do not include company-vehicle fuel here.

Fuel factors. 2026 UK Government DESNZ company-reporting factors, used as an international fallback where no country-specific company-reporting factor is embedded yet.
05

Air conditioning & refrigeration - Scope 1

Your business may release refrigerant gases when air conditioners, fridges, freezers or other cooling equipment leak or are serviced.

You do not need to know the word “refrigerant”. Think about whether any business air-conditioning or cooling equipment was topped up, recharged, refilled or repaired because gas had leaked during the reporting year.
06

Other direct or process emissions - Scope 1

This is mainly relevant to businesses with industrial or manufacturing processes that directly release greenhouse gases.

Most office-based and ordinary service businesses can answer “No”. Examples where this may matter include some cement, metals, chemicals, oil and gas, and industrial manufacturing activities.
07

Run the calculation

Only enter data you can support with company records. Do not guess fuel volumes to obtain a result.

Methodology

Every factor carries its source and its year.

The calculation is activity data × emission factor, the method EFRAG's VSME guidance describes. This is an estimation tool designed to support VSME Basic Module B3 - not an assurance service, and not a compliance certification.

Scope 1

Fuel consumed × kgCO₂e per unit ÷ 1,000. Where fuel records are unavailable, kilometres × a vehicle kgCO₂e/km factor, flagged as an estimate. Refrigerant top-ups are estimated as kilograms added × 100-year GWP; process emissions are accepted as an already-calculated tCO₂e figure.

Scope 2

Electricity kWh × a location-based grid factor ÷ 1,000. Market-based figures are never substituted. Purchased heat, steam and cooling are outside this version.

Intensity

Gross Scope 1 + Scope 2 divided by turnover, expressed per million units of the currency you select, matching the B3.31 basis of the gross figure disclosed under B3.30.

Factor register ·
Primary sources
EFRAG VSME Standard (2025 Recommendation) - B3 requires total energy in MWh, Scope 1, location-based Scope 2 and GHG intensity against turnover.
EFRAG VSME Guidance - activity data × emission factor is a valid calculation approach; factors may already incorporate GWP.
GHG Protocol Corporate Standard (2004) - the foundation VSME builds its GHG requirement on.
Factor provenance
UAE: DEWA Sustainability Report 2025 (Dubai) and Ember Yearly Electricity Data, national grid total generation (2024).
UK: DESNZ/DEFRA GHG Conversion Factors 2026. US: EPA eGRID2023rev2 national average. Germany: Ember. France: RTE. Netherlands: Ember Yearly Electricity Data 2025. Ireland: Climate Change Advisory Council. Canada: ECCC Emission Factors and Reference Values v4.0, by province.
Any other country uses a cited IEA global-average grid factor until a country-specific one is added - use "Enter my own factor" for a more precise figure.
UK Government DESNZ 2026 conversion factors - a documented international fallback for fuel and mileage, not tied to any one country.

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