First VSME report for a medical equipment distributor
Our second year together: more complete data, first-year recommendations put into practice, and a report to the European standard for SMEs.
The project at a glance
- Client
- Distributor of medical equipment and devices, with its own technical service
- Size
- 100–150 employees, revenue of €30–40 million, own fleet of more than 80 vehicles
- Operations
- nationwide, with a central warehouse and regional offices
- Service
- VSME sustainability report + carbon footprint (Scope 1, 2 and voluntary Scope 3)
- Standard
- VSME Basic Module (requirements B1–B11), GHG Protocol
- History
- carbon footprint for 2024, then the VSME report for 2025
- Reporting year
- 2025
- Boundary
- the company, on an individual basis
tCO₂e — 2025 footprint: Scope 1 + 2 and Scope 3 (7 categories calculated)
of direct emissions come from the fleet
tCO₂e per € million of revenue (Scope 1 + 2), the intensity indicator VSME asks for
VSME requirements (B1–B11) covered, with a content index
The context
Banks, business partners and customers in the healthcare system increasingly ask suppliers for standardised information on their environmental, social and governance performance.
The company already had a first carbon footprint, prepared with us for 2024. For 2025 it needed a complete report in a format recognised across Europe, answering these requests in a single document.
The challenge
- Incomplete data in the first yearIn 2024, fleet fuel use was estimated from GPS telematics, with partial data.
- ComparabilityData and boundaries changed between the two years, and the differences had to be explained transparently, not hidden.
- Leased premises and dispersed operationsA warehouse, regional offices and premises whose utilities are billed through the landlords.
- A report for banks and customersNot just an emissions calculation, but a document the company can send to its partners.
From 2024 to 2025: what changed in the data
Fuel spending rose by only about 8%. The difference between the two footprints comes mainly from more complete data, not from more activity. 2025 becomes the new base year.
| 2024 | 2025 | |
|---|---|---|
| Fleet fuel | estimated from telematics, partial data | fuel card, receipt and field records, reconciled with the accounts |
| Waste | estimates | weighed |
| Business travel | partly covered | fully included |
| Capital goods | not included | reported for the first time |
| Scope 3 categories calculated | 6 | 7 |
| Total footprint | ~400 tCO₂e | ~900 tCO₂e |
The fleet, the largest direct source
About 97% of direct emissions come from the fleet. In the value chain, freight transport and purchases produce almost three-quarters of Scope 3.
CO₂ per kilometre driven: fleet emissions divided by total distance, the indicator that shows the efficiency of every delivery and service visit.
of direct emissions come from fleet fuel, which is why fleet renewal is the first measure in the reduction plan.
The 2025 footprint: about 900 tCO₂e, of which about 365 tCO₂e from own operations (Scope 1 + 2). Scope 3 is reported voluntarily, for 7 of the 15 GHG Protocol categories.
Five steps, from recommendations to report
-
Step 1
The 2024 recommendations
starting point
Gradual fleet electrification, renewable energy for the new warehouse, sustainability criteria for suppliers and carriers.
-
Step 2
Data collection
internal sources
Accounting, utility bills, fleet records, the national employee register, health and safety records, and filings with the Romanian environmental authorities.
-
Step 3
Fuel reconciliation
fleet
Every fleet refuelling checked against the accounting records, instead of consumption estimated from telematics.
-
Step 4
Extending Scope 3
value chain
Waste based on weighing, travel fully included, capital goods reported for the first time.
-
Step 5
The VSME report
Basic Module
Requirements B1–B11, a transparent comparison with 2024 and a content index.
The 11 requirements of the Basic Module
The Basic Module does not require a materiality assessment: each requirement is reported, partly reported or explicitly marked as not applicable, with a justification. A content index shows where each requirement sits in the report.
Reported 8
- B1Basis for preparation
- B2Practices and policies
- B3Energy and GHG emissions
- B6Water
- B8Workforce
- B9Health and safety
- B10Remuneration and training
- B11Corruption and bribery
Partly reported 1
- B7Resources, circular economy, waste
Not applicable 2
- B4Pollution
- B5Biodiversity
of the packaging placed on the market was recovered, in line with the legal recycling targets for 2025 (requirement B7, quantities declared to the Romanian Environment Fund).
Deliverables
- VSME sustainability reportBasic Module, requirements B1–B11
- 2025 carbon footprintScope 1, 2 and voluntary Scope 3, with documented emission factors
- Comparison with 2024with each difference explained
- Intensity indicatorsfor annual monitoring
- VSME content index
The first sustainability report to the European standard for SMEs.
The company can send it to banks, partners and customers in the healthcare system. The first-year recommendations have moved from the report into operations: environmental fee records and equipment weights are now in the ERP, and fleet renewal with lower-emission vehicles is under way.
2025 becomes the base year for future assessments.
Your customers or bank asking for a VSME report?
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