VSME transport and logistics: the short answer
The VSME standard requires of a transport or logistics company essentially three things: fuel consumption of its own vehicle fleet, electricity consumption of office and depot, and a number of basic data about personnel. What the standard does not require is a detailed calculation of the emissions of transport providers you hire, nor detailed route planning or fuel efficiency per trip. This distinction is precisely where many questionnaires go beyond the standard.
Since March 2026, the so-called supply chain provision applies: a company subject to reporting obligations may not require more sustainability information from a supplier with one thousand employees or fewer than what is set out in VSME. For a transport company, this means that own fuel receipts and energy bills are in most cases sufficient as a basis, and that a request for the exact CO2 footprint of each subcontractor goes beyond what the standard permits.
What VSME does require of your vehicle fleet
For its own vehicle fleet and own commercial vehicles, VSME requires total fuel consumption by fuel type — diesel, petrol, LNG, electricity for own electric vehicles. That consumption counts as scope 1, the direct emissions from the source you own or operate. The standard does not require a breakdown per vehicle, per trip or per customer. An annual total from fuel receipts or fuel card administration is generally the level of detail required for this section.
The same applies to electricity consumption of warehouse, depot or office: this falls under scope 2 and can be traced from the energy bill. Those wishing to work through this process step by step will find an explanation in the overview of topics per situation, where transport is developed as a separate situation.
, where outsourced transport falls outside the question
The issue where transport companies most often run into problems is outsourced transport: journeys carried out by subcontractors, charter operators or platform transport providers. That emissions fall under scope 3, the indirect emissions in the value chain. VSME does not require an SME to provide a numerical breakdown by transport provider at this point. The standard allows room for a descriptive explanation: what proportion of transport is outsourced, and whether anything is known about it, without this needing to be reduced to a reconciled calculation per journey.
A questionnaire that asks for the exact CO2 emissions of each hired transport provider, including fuel type and route kilometres, in practice asks for more than the standard describes. That is precisely the type of question the cap check is designed for: each question is assessed to see whether it fits within VSME, and if not, you receive a proper wording to refer that back to the customer.
Staff figures: limited, but not zero
With personnel too there is a limit. VSME asks for basic data: number of employees, breakdown between permanent and flexible, and a single figure on absenteeism or safety. For a transport company with many drivers on call-out or temporary basis, the question quickly arises whether that number can be extracted from the payroll system. This is usually the case: a printout from the payroll system provides the required picture without needing a separate personnel report. What is not in VSME is a breakdown by function level, pay differences or detailed working conditions — that sort of question goes beyond the voluntary standard for non-listed SMEs.
How you see the difference yourself
The practical problem is that a questionnaire rarely states which part falls within VSME and which part goes beyond it. Anyone wishing to have this checked for each question can paste the questions into the capcheck and will see for each question whether it fits within the standard. More on how this assessment is made and which sources are used can be found on the page on how the information is developed.
After that, the remaining part of the questionnaire can be completed with figures from documents already available: energy bills, fuel receipts, payroll administration. This file remains in place for the next questionnaire from a different customer, bank or insurer. Answers to practical questions about what is and is not requested in this process are collected on the frequently asked questions page.
Find out where you stand yourself
Whether a questionnaire from your buyer stays within the VSME limit can be determined per question and depends on the precise wording. Anyone wanting to see in a few minutes where their own situation stands can get a first indication in five questions, without needing an account for that.