how do I get my fuel receipts into the esgia dossier

Fuel receipts provide the figures for scope 1

Fuel receipts are entered into the dossier as evidence of the company's own fuel consumption, and that consumption is exactly what is needed to determine a company's direct emissions. Think of receipts from fuel cards for company vehicles, receipts for diesel for a delivery van or forklift, or invoices from a supplier delivering propane or heating oil. In the dossier, you are asked how many litres or kilograms of fuel were consumed in a given period, and what type of fuel it is — these two pieces of information usually appear directly on the receipt or invoice, and the entrepreneur confirms that the figures taken over are correct.

What does not happen is that esgia itself performs calculations with litres or determines what an emissions figure should be. The dossier records what was consumed; the conversion to an emissions figure is done using established emission factors that have a reference date. For those who must also process an energy bill in addition to fuel receipts, a similar approach applies — this is explained separately what information from an energy bill is needed for the dossier. And for those who do not yet know the order in which everything should be done, there is an overview of how the dossier is built up step by step.

Why fuel is registered separately: scope 1

Fuel that a company burns itself — in its own vehicles, own machinery or own heating installations — falls under what the GHG Protocol calls scope 1: direct emissions from sources that the company owns or operates. This division into scope 1, 2 and 3 is the basis on which the VSME standard of EFRAG also builds in the basic module for non-listed SME enterprises, and on which the reporting obligation from the CSRD Directive (Directive (EU) 2022/2464) is built for companies that fall under it. Because fuel receipts show a company's direct fuel purchases, they are the most obvious source with which to support scope 1.