Speaker
Description
Although (non-listed) SMEs are not legally required to report sustainability information, they are often expected to share it with clients and other stakeholders, or can use it to enhance their competitiveness. The EU’s Corporate Sustainability Reporting Directive (CSRD) defines three levels of greenhouse gas emissions reporting. Scope 1 encompasses emissions produced by the company itself; scope 2 covers emissions created by the production of purchased energy, and scope 3 includes emissions outside the company due to activities in the supply chain. SMEs may need to map their emissions as part of this scope 3 reporting and provide the necessary information to their clients. Furthermore, the VSME (Voluntary reporting standard for SMEs) provides a roadmap, specifically designed for SMEs, enabling them to answer information requests from clients and other stakeholders (EFRAG, 2024).
While large undertakings (are legally obliged to) take measures to reduce their environmental impact, SMEs often struggle to take the necessary steps towards sustainability reporting and -transition, due to a lack of time and expertise.
Therefore, there is a need for a hands-on tool that enables SMEs to calculate and monitor their greenhouse gas emissions with minimal effort at the level of an individual order and at an aggregated level per client, as the emissions are produced in a well-defined period.
This study focuses on the development and testing of such a tool for small and medium-sized transport companies, using a fuel-based method that calculates emissions by multiplying the volume of fuel consumed by the corresponding emission factor.
| If your abstract is not accepted for an oral presentation, would you be interested in presenting it as a poster instead? | Yes |
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| If accepted by the Scientific Board, I agree to have my presentation/poster and abstract published on the Belgian Climate Centre websites and social media. | Yes |
