What is the difference between scope 1 and scope 2?

Scope 1 covers emissions your business causes directly, such as burning natural gas in your boiler or the fuel used by your company vehicles. Scope 2 covers the emissions produced when generating the electricity you purchase.

How do I calculate my scope 1 emissions from natural gas?

Multiply your annual consumption in m³ by the emission factor for your country. The Dutch 2024 factor is 1.884 kg CO₂e per m³; the UK factor is 2.042 kg CO₂e per m³. Example: 5,000 m³ × 1.884 = 9,420 kg, or 9.4 tonnes CO₂e.

How do I calculate my scope 2 emissions from electricity?

Multiply your annual consumption in kWh by your national grid emission factor, then divide by 1,000. Location-based factors are 0.285 kg CO₂e per kWh in the Netherlands, 0.380 in Germany, 0.167 in Belgium and 0.052 in France. Example: 35,000 kWh × 0.285 = 10.0 tonnes CO₂e.

What is the difference between location-based and market-based scope 2?

Location-based uses the average emission factor of the electricity grid in your country. Market-based uses what you actually contracted for. With a 100% renewable contract backed by Guarantees of Origin (GoOs), your market-based scope 2 is zero tonnes CO₂e. You may report both figures.

Can I use an estimate if I do not have exact figures?

Yes. The VSME standard explicitly permits estimates, provided you substantiate them and flag them as estimates. Always record which norm or emission factor you used, from which year, and from which source — that is the audit trail your client and their auditor need.

Do I need to calculate scope 3 emissions as an SME?

No. The VSME basic module only asks for your scope 1 and scope 2 emissions. Those are precisely the figures your client needs in order to calculate their own scope 3 category 1.

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9 July 20266 min read

How to calculate scope 1 and scope 2 emissions as an SME — no consultant needed

A client is asking for your CO₂ emissions. You don't have an environmental consultant. You do have a gas invoice and an electricity bill.

Good news: that's enough.

Calculating scope 1 and scope 2 emissions takes most SMEs ten minutes at most. This article explains exactly how, with the precise figures you need for 2024.

What scope 1 and scope 2 mean

Scope 1 covers emissions your business directly causes: burning natural gas in your boiler, exhaust from your company vehicles, a generator on site.

Scope 2 covers emissions indirectly caused by the electricity you purchase.

Scope 3 covers everything in your supply chain — as an SME under the VSME standard, you don't need to calculate this unless you choose to.

Calculating scope 1 — natural gas

Check your annual gas invoice. You'll see consumption in cubic metres (m³) or therms.

Formula: m³ natural gas × emission factor = kg CO₂e

Dutch factor 2024: 1.884 kg CO₂e per m³ (source: co2emissiefactoren.nl v5.0 2024)

UK factor 2024: 2.042 kg CO₂e per m³ (source: DESNZ UK Government GHG Conversion Factors 2024)

Example: 5,000 m³ × 1.884 = 9,420 kg = 9.4 tonnes CO₂e

Calculating scope 1 — company vehicles

If you know the kilometres driven for business purposes:

km × vehicle emission factor (g CO₂/km from vehicle registration) ÷ 1,000,000 = tonnes CO₂e

If you don't know the exact mileage, use the average benchmark of 14,000 business km per vehicle per year × 0.160 kg CO₂/km = 2.24 tonnes CO₂e per vehicle.

Three company cars: 3 × 2.24 = 6.7 tonnes CO₂e scope 1 from vehicles.

Calculating scope 2 — electricity

Check your annual electricity invoice. You'll see consumption in kWh.

Formula: kWh × emission factor ÷ 1,000 = tonnes CO₂e

Dutch factor 2024 (location-based): 0.285 kg CO₂e per kWh

German factor 2023: 0.380 kg CO₂e per kWh

French factor 2023: 0.052 kg CO₂e per kWh (nuclear-heavy grid)

Belgian factor 2023: 0.167 kg CO₂e per kWh

Example (NL): 35,000 kWh × 0.285 = 9,975 kg = 10.0 tonnes CO₂e

If you have a 100% renewable electricity contract with Guarantees of Origin (GoOs): your market-based scope 2 = 0 tonnes CO₂e. Note your supplier's name for the audit trail.

Your total calculation

Scope 1 total = gas emissions + vehicle emissions + other direct sources

Scope 2 total = electricity emissions (location-based)

Example — installation company, 12 employees:

Natural gas: 3,200 m³ × 1.884 = 6.0 tonnes CO₂e

2 vehicles: 2 × 2.24 = 4.5 tonnes CO₂e

Scope 1 total: 10.5 tonnes CO₂e

Electricity: 22,000 kWh × 0.285 = 6.3 tonnes CO₂e

Scope 2 total: 6.3 tonnes CO₂e

Total (scope 1 + 2): 16.8 tonnes CO₂e

What if you don't have the exact data?

That's normal and acceptable. The VSME standard explicitly permits estimates, provided they're explained.

No mileage records for your vehicles? Use the benchmark norm and note it as an estimate. No annual invoice to hand? Ask your energy supplier for an annual statement — they're required to provide one. All electric, no gas? Then you have no scope 1 from gas. Note that.

Every estimate you make must be documented: which norm you used, from which year, and from which source. That's the audit trail your client needs.

What you do with the result

Provide the figures to your client in their requested format. For each number, include: the value and unit, whether it's a measurement or estimate, and the emission factor and source you used.

verified.supply calculates scope 1 and 2 from your activity data and your own emission factor, and stores the full calculation audit trail — including source and year — so you don't have to track it yourself.

Frequently asked questions

What is the difference between scope 1 and scope 2?: Scope 1 covers emissions your business causes directly, such as burning natural gas in your boiler or the fuel used by your company vehicles. Scope 2 covers the emissions produced when generating the electricity you purchase.
How do I calculate my scope 1 emissions from natural gas?: Multiply your annual consumption in m³ by the emission factor for your country. The Dutch 2024 factor is 1.884 kg CO₂e per m³; the UK factor is 2.042 kg CO₂e per m³. Example: 5,000 m³ × 1.884 = 9,420 kg, or 9.4 tonnes CO₂e.
How do I calculate my scope 2 emissions from electricity?: Multiply your annual consumption in kWh by your national grid emission factor, then divide by 1,000. Location-based factors are 0.285 kg CO₂e per kWh in the Netherlands, 0.380 in Germany, 0.167 in Belgium and 0.052 in France. Example: 35,000 kWh × 0.285 = 10.0 tonnes CO₂e.
What is the difference between location-based and market-based scope 2?: Location-based uses the average emission factor of the electricity grid in your country. Market-based uses what you actually contracted for. With a 100% renewable contract backed by Guarantees of Origin (GoOs), your market-based scope 2 is zero tonnes CO₂e. You may report both figures.
Can I use an estimate if I do not have exact figures?: Yes. The VSME standard explicitly permits estimates, provided you substantiate them and flag them as estimates. Always record which norm or emission factor you used, from which year, and from which source — that is the audit trail your client and their auditor need.
Do I need to calculate scope 3 emissions as an SME?: No. The VSME basic module only asks for your scope 1 and scope 2 emissions. Those are precisely the figures your client needs in order to calculate their own scope 3 category 1.

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