EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)
Annex I: Basic Module (B1 to B11) – EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)

EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) B3: Energy and greenhouse gas emissions

What does B3 require?

The undertaking reports total energy consumption in MWh, split where it can into electricity (as billed) and fuels, each by renewable and non-renewable; and its estimated gross GHG emissions under Scope 1 and under Scope 2 on a location basis for the period in tonnes of CO2 equivalent, drawing on the GHG Protocol Corporate Standard (2004). Micro reporters with a staff of ten or below may skip this datapoint.

Maintained by Gerard Blokdyk

Other controls in Annex I: Basic Module (B1 to B11) – EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.