B3: Energy and greenhouse gas emissions
Energy consumption, the renewable share and Scope 1 and Scope 2 greenhouse gas emissions.
In brief
B3 covers your energy consumption and your Scope 1 and location-based Scope 2 greenhouse gas emissions. Energy is reported in MWh, split into renewable and non-renewable where you can obtain the information. Emissions are reported in tonnes of CO2 equivalent, following the GHG Protocol. The VS no longer asks for GHG intensity. Scope 3 is not required, but it is appropriate to report significant Scope 3 categories when they are relevant to your sector.
At a glance
- Requirement
- Essential. The renewable split if you can obtain the information. Scope 3 to be considered when relevant.
- 10 employees or less
- Voluntary.
- Value chain cap (from 2027)
- Total energy consumption and GHG emissions, for companies with more than 10 employees.
- In Selko Report
- Page "Energy & GHG Emissions", with figures from the Emission Calculator
What changed from VSME
- Removed: GHG intensity, the emissions divided by turnover.
- Changed: the split between renewable and non-renewable energy is asked only if you can obtain the information.
- New: voluntary for companies with 10 employees or less.
- Unchanged: total energy in MWh, Scope 1 and location-based Scope 2 emissions, and the guidance on Scope 3. Market-based Scope 2 is still not required, but EFRAG's guidance notes that companies may report it.
VS Standard Reference
The official text of the Voluntary Standard, Annex I to Commission Delegated Regulation (EU) 2026/1560.
Selko Insights
How Selko applies it
Figures straight from the calculator
If you use Selko's Emission Calculator, the energy and emission figures in B3 come from it and update automatically. To change a figure, correct the input in the calculator. Without the calculator, you enter the figures in the report yourself.
Renewable and non-renewable energy
For purchased electricity and heat, the split follows the renewable share you enter from your supplier in the calculator: 100% for a contract backed by guarantees of origin, or the supplier's stated energy mix. Without it, the average mix of the grid or district heating network is used, or the residual mix when market-based reporting is on. When you enter figures by hand and do not know the split, use the column "Renewable share not known". That energy still counts in the total.
Nuclear power is not renewable
Nuclear power and waste heat are emission-free, but they are not renewable energy. An "emission-free" electricity product is therefore not automatically renewable.
Location-based by default, market-based as an option
As the VS requires, Scope 2 is reported location-based: your consumption multiplied by the average emission factor of the grid. You can also switch on market-based reporting in the calculator. Certified green energy then counts at its own factor, and the rest at the residual mix. The report shows both figures, location-based first. Location-based figures are easier to compare, while a market-based figure shows the effect of the energy contracts you have chosen.
Scope 3 is recommended
Scope 3 is usually the largest part of a company's footprint. We recommend reporting your significant Scope 3 categories with the Scope 3 calculator. Categories that do not apply are marked not relevant, and those you leave out are marked omitted with a reason. Emission analytics and the emission report show what is covered.
Frequently asked questions
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