For businesses working on sustainability reporting according to the VSME Standard, measuring CO₂ emissions is a critical first step. Pressure to measure and report your emissions is mounting throughout the supply chain. Large corporations, banks and investors increasingly demand clear and transparent ESG data from partners/suppliers. Even if your business doesn’t have to comply with CSRD or TCFD requirements, it remains important to demonstrate your sustainability efforts. In this blog, we explain how our CO₂ Calculator helps you measure emissions and meet VSME reporting requirements.
According to a recent MSCI report, companies worldwide continue to set more ambitious climate change targets, despite political pushback. The number of companies with science-based targets (validated by the SBTi) increased from 9.3% in 2024 to 14.2% in 2025. At the same time, the number of companies with net-zero targets increased to 29.3% (from just 4.5% in 2020). The data also shows that more companies are succeeding in decoupling economic growth from their emissions.
These developments underline not only the increased focus on reducing greenhouse gas emissions but also the need for transparent sustainability reporting. Therefore, it is important for SMEs to make a start and take action. The VSME standard provides a practical way to respond to these growing expectations.
The VSME Standard is the European Voluntary Sustainability Reporting Standard for SMEs. It was developed by EFRAG on behalf of the European Commission and is fully aligned with EU legislation. It applies throughout the EU.
While not mandatory, the VSME Standard provides a structured way for companies to report on key ESG issues, including:
• Environment (including CO₂ emissions)
• Social impact
• Governance
Under the Corporate Sustainability Reporting Directive (CSRD), large companies are now required to collect sustainability data from their partners/suppliers. This means that SMEs are increasingly also being asked for this information. The VSME standard makes reporting standard and easier. A key part of this is measuring your CO₂ emissions.
A mandatory requirement of the VSME Standard is the reporting of (your own) greenhouse gas emissions. The following categories are used in the standard:
• Scope 1: Direct emissions (e.g. gas use or company vehicles)
• Scope 2: Indirect emissions from purchased energy (e.g. electricity or heating that is generated off-site and delivered to the company)
• Scope 3: Other indirect emissions in the supply chain (optional, but increasingly important)
VSME only requires Scope 1 and 2 in the basic version. Many companies don't have the expertise or time to calculate Scope 3 emissions, let alone report them consistently every year. However, making a start is important for both internal management and external transparency.
To support SMEs, Eevery offers an easy-to-use CO₂ Calculator, included in the subscription. You can calculate your Scope 1 and 2 emissions in 30-60 minutes. No need for complex data analysis or expensive consultants.
Key Benefits:
• Insights by category: See which activities generate the most emissions.
• CO₂ KPIs: Track your progress with clear performance indicators.
• Year-on-year comparisons: Monitor your reduction efforts over time.
• Transparent offsets: Offset through verified partners and receive verifiable certificates.
By analysing this data, you can quickly identify where to reduce emissions and save costs. The calculator also makes it easy to report in line with the VSME standard, helping you to meet the growing ESG expectations of customers, partners and investors.
Want to know how your organisation can get started with CO₂ insights and VSME reporting? Request a free demo or discover how our CO₂ calculator and VSME reporting tool can help you stay compliant. The easy, transparent and future-proof way.