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CO2

Calculating Your CO2 Emissions: Scope 1, 2 and 3 for SMEs

Posted by Hans Hermans on 24/09/2026 2 min read
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Your carbon footprint is the heart of every ESG report. The internationally used Greenhouse Gas Protocol divides emissions into three scopes, so you know exactly what you are measuring.

Scope 1: direct emissions

Emissions from sources you own or control, such as the gas boiler in your building, company cars and vans, and fuel used by machines on site.

Scope 2: purchased energy

Indirect emissions from the electricity, heat or steam you buy. Your energy supplier’s invoices are all you need. Switching to green electricity or producing your own solar power lowers this scope directly.

Scope 3: your value chain

All other indirect emissions, from purchased goods and transport by third parties to business travel, commuting and waste. Scope 3 is often the largest part of the footprint, but also the hardest to measure. The VSME Basic Module focuses on scope 1 and 2 and treats scope 3 as optional, so you can start with what you know.

Which data do you need?

  • Gas, fuel and electricity invoices for the past year.
  • Fuel cards or kilometres driven for company vehicles.
  • Refrigerant refills for air conditioning or cooling, if applicable.
  • Optionally: purchases, transport and waste figures for scope 3.

“Once you see where your emissions come from, you also see where your money goes.”

— ESG Now

Let AI do the maths

Converting kilowatt-hours and litres into tonnes of CO2 equivalent requires the right emission factors. In ESG Now you simply upload your invoices: our AI assistant extracts the figures, applies the factors and shows your emissions per scope, together with the measures that save the most.