Carbon footprint and ESG

Scope 1

Covers direct greenhouse gas emissions within operational boundaries.

Scope 2

Calculates indirect emissions resulting from the supply of electricity or thermal energy.

Scope 3

Scope 3 covers a broad range of indirect emissions across the entire service value chain (including Life Cycle Assessment).

The CSRD remains the core EU framework for ESG reporting, while the Omnibus package introduces simplifications and deadline extensions, particularly for small and medium-sized enterprises (SMEs).

Although most SMEs currently have no reporting obligation under the CSRD, those operating within the supply chains of large organisations are increasingly receiving requests for ESG data from customers, banks, and investors.

To enable proportionate and structured reporting, EFRAG adopted the VSME standards (Voluntary Sustainability Reporting Standard for SMEs) during 2025, as a voluntary framework for SME companies.

Companies can choose between:

• Basic module – for micro-enterprises and those new to ESG reporting

• Comprehensive module – for larger SMEs and those collaborating with major partners

The VSME framework enables the preparation of a single ESG report that meets the requirements of most business partners and financial institutions, with significantly lower administrative burden.

SBTi Targets – Science-Based Emission Reductions

In addition to preparing carbon footprint reports (Scope 1, 2, and 3) in accordance with the GHG Protocol, we also offer support in defining emission reduction targets aligned with the Science Based Targets initiative (SBTi). This service has been developed in response to the growing demands that customers and business partners are placing on their suppliers.

What are SBTi targets?

SBTi targets are greenhouse gas emission reduction targets aligned with the goal of limiting global warming to 1.5°C. They allow companies’ climate ambitions to be measurable, comparable, and credible.

Why are your customers requesting SBTi targets?

A growing number of companies are requesting emission data and a clear reduction plan from their suppliers, most commonly due to:
– management of their own Scope 3 emissions
– regulatory requirements (CSRD, ESG reporting)
– investor and market expectations.

If you are part of an international supply chain, export goods or services, or operate as a supplier to larger organisations, your emissions feed into your customers’ Scope 3 emissions. For this reason, SBTi targets are particularly relevant for companies that are directly or indirectly covered by the CSRD, and for those working with large, international partners.

Our approach to developing SBTi targets

The process begins with an analysis of Scope 1, 2, and 3 emissions in accordance with the GHG Protocol, including the validation or updating of existing data. On this basis, we identify the key emission sources, select the appropriate SBTi methodology, and define science-based targets that are:
– aligned with SBTi requirements
– time-bound
– practically applicable.

Where needed, we also provide support in preparing documentation for SBTi validation and in communicating targets to customers and other stakeholders.

Basic package

The basic package is designed for companies looking to meet fundamental regulatory and client requirements. It covers core environmental, social, and governance criteria, including Scope 1 and 2 emission calculations, water and energy consumption, basic workforce diversity, health and safety, and foundational governance structure and risks.

Standard package

The standard package is intended for companies subject to more extensive regulatory requirements, or those seeking to enhance transparency and stakeholder confidence. It expands on the basic package with additional indicators, including greenhouse gas emission reductions, details on internal company operations, and a more in-depth analysis of operational risks.

Advanced package

The advanced package is designed for companies seeking a leading position in sustainability and aiming to meet complex regulatory requirements. This comprehensive package includes all elements of the basic and standard packages, along with additional criteria such as Scope 3 emission calculations and an in-depth analysis of social and governance risks. In addition, the advanced package includes a CLIMATIG report, which provides a personalised analysis of climate risks at your company’s geolocation and their impact on overall business operations.