Voluntary Sustainability Reporting Standard for SMEs
VSME
A voluntary EU standard that gives SMEs one set of answers for customers, banks and investors who ask for sustainability data. vsmecap prepares the energy and emissions disclosure (B3) from your bills.
Step 1
Who it applies to
- SMEs under 250 employees asked for sustainability data by customers or lenders (Commission Recommendation (EU) 2025/1710, non-binding).
- Companies with 251–1,000 employees using it as the value-chain cap (Delegated Regulation (EU) 2026/1560).
- Voluntary — VSME is not UK law.
Step 2
What you provide
| Electricity bills | Billing period, kWh, MPAN, actual or estimated read |
| Gas bills | Billing period, kWh, MPRN |
| Headcount or turnover | Needed for the intensity figure — you provide it |
Bill details are checked in your browser — nothing is uploaded or stored.
Step 3
What vsmecap prepares
VSME B3 — Energy & greenhouse gas scheduleSample layout
- Total energy consumption
- kWh, split by electricity and gas
- Scope 1 gross emissions
- tCO₂e from gas
- Scope 2 location-based
- tCO₂e from electricity
- GHG intensity
- tCO₂e per £m turnover (your input)
- Evidence status
- Evidence-supported / Calculated / Estimated / Unsubstantiated per line
Exports: JSON · CSV · watermarked PDF (XBRL in development)
- B3 is one of eleven Basic Module disclosures (B1–B11). Other disclosures need information that is not on bills.
- Not certified or validated by EFRAG.
Scope 1 and 2 from gas and electricity bills
- Can I work out Scope 1 and 2 from my bills?
- Yes. Gas bills give Scope 1 (fuel you burn on site) and electricity bills give Scope 2. Multiply each bill's kWh by the official DESNZ conversion factor, then divide by 1,000 to get tonnes of CO₂e.
- Which factors should I use?
- The latest UK government (DESNZ) greenhouse gas conversion factors. vsmecap currently uses the 2024 set: 0.20705 kg CO₂e per kWh for grid electricity and 0.18293 for natural gas.
- What makes the figures hold up to review?
- Twelve months with no gaps or duplicates, actual meter readings rather than estimates, and the meter numbers (MPAN/MPRN) matching each site.
Official sources
Try it with your own bills
Enter bill details and see issues and the Scope 2 figure in seconds.
Check your bills →