what do I get when I have the basic report prepared

The basic module of VSME as the structure of the report

The basic report that esgia produces follows the structure of the basic module from the VSME standard, and contains the elements included in it: general company information, energy and emissions data, and a number of figures on your own workforce. For energy and emissions, this concerns the classification used within the VSME standard and which aligns with scope 1, 2 and 3 from the GHG Protocol — scope 1 for own fuel consumption such as company vehicles, scope 2 for purchased energy such as electricity and gas, and scope 3 for the remainder of the value chain insofar as it is covered in the basic module. For workforce, this concerns figures such as the number of employees, including the question of how a temporary worker counts in this.

The report is built from data that the entrepreneur has provided and confirmed themselves — an energy bill, fuel receipts, a printout from payroll administration — converted using the established emission factors that come with the file. So it contains what demonstrably follows from your own documents, no more and no less. What it does not contain is an interpretation of what those figures mean for the relationship with a specific buyer; that is up to the entrepreneur and the party that sent the questionnaire. Anyone wondering whether their own business falls under this at all, or what exactly happens to their own documents before this report is created, will find that back with what exactly is esgia's capcheck and with what does it mean that my dossier is kept at esgia.

Why the classification comes from VSME and the GHG Protocol

This structure follows directly from the sources on which the platform is based: the basic module of the VSME standard from EFRAG determines which elements belong in a report for non-listed SME enterprises, and the classification into scope 1, 2 and 3 comes from the GHG Protocol, the international methodology used within VSME for energy and emissions figures. The reporting obligation itself, and the question of which companies face this through their supply chain partners, follows from the CSRD directive.