Both went live on 20 October 2026. The report is for UK businesses that sell to EU companies, or borrow from EU banks, and are being asked for sustainability data. The calculator is for anyone with a site, or a supplier, outside the UK.

Why VSME

EFRAG wrote the Voluntary Sustainability Reporting Standard for non-listed SMEs and delivered it to the European Commission in December 2024. The Commission published it as Recommendation (EU) 2025/1710 on 30 July 2025, and recommended that companies reporting under the CSRD, and financial institutions, limit what they ask SMEs for as far as possible to the information in it. So when an EU customer asks for your data, a VSME report is the answer most likely to replace their own questionnaire. Our guide to VSME for UK suppliers covers the standard, and ESMA's 2026 enforcement priorities explains why EU-listed customers are asking for more.

What the report contains

  • B1, basis for preparation: the Basic Module option, individual or consolidated, legal form, NACE codes, turnover and balance sheet in euros at the exchange rate you give, employees and country of primary operations.
  • B3, energy and greenhouse gas emissions, filled in for you: total energy in MWh split renewable and non-renewable (electricity counts as renewable only on a certificate-backed tariff), gross Scope 1, location-based Scope 2, market-based Scope 2, and GHG intensity per € million of turnover. Scope 3 by category can be included. Sites outside the UK use their own country's grid factor.
  • B4 to B8: short typed answers on pollution, biodiversity, water, waste and resource use, and the workforce, with a hint for each, or marked not applicable.

The previous year sits alongside when you have data for it. A notice lists anything missing, such as turnover or a NACE code, before the report is ready to send. Find it under Reports, then EU VSME report, and print it or save it as a PDF.

The free electricity calculator

Electricity CO2e by country takes a country, a year and the kWh from the bills, and gives kg and tonnes of CO2e, the factor and where it came from. It covers 194 countries and the 27 US power regions. The UK uses the DESNZ factor, the US uses EPA eGRID, Australia, Canada, China, Germany, France, New Zealand and Singapore use their government's own published figure, and every other country uses Ember's open data. You can put two countries side by side.

The difference matters. In the calculator, 50,000 kWh in India is 33.53 tonnes CO2e (0.67055 kg per kWh, 2025), and the same electricity in the UK is 6.55 tonnes (2026). It uses the same rules as our reporting software, explained in official government electricity factors for seven countries.

Carbon Recycling 如何協助您

Enter your bills once and the same figures feed your SECR report, your Carbon Reduction Plan and now your VSME report, so an EU customer's request no longer means a second spreadsheet. Sites in other countries are on the Enterprise plan, and see pricing for every plan.