Where calculated figures in your report come from
A sustainability report is only useful if someone else can check it. This page lists every external source ESGDO uses, so you can answer that question without contacting us.
Emission factors
ESGDO calculates Scope 1 and location based Scope 2 figures from six published libraries. Each factor stores the year it was published. The calculator picks the year that matches the reporting period, or the nearest older year. When you apply a calculated figure to your report, the application records which factor produced it.
| Source | Organisation | What it covers in ESGDO | Years loaded |
|---|---|---|---|
| KOBiZE | National Centre for Emissions Management, Poland | Polish fuel factors for Scope 1 | 2024, 2025 |
| UBA | Umweltbundesamt, Germany | German fuel factors and the German electricity mix | 2023, 2024 |
| ADEME | Agence de la transition écologique, France | French fuel factors and the French electricity mix | 2015 to 2026 |
| DESNZ | Department for Energy Security and Net Zero, United Kingdom | United Kingdom fuels and electricity, and the fallback for fuels in other countries | 2024, 2025, 2026 |
| AIB | Association of Issuing Bodies | European residual mix for electricity, including Poland | 2024, 2025 |
| Ember | Ember | International electricity data when a national or AIB year is not available | 2000 to 2025 |
Years are the vintages currently loaded in the application library. Newer publisher files can be added without changing this page structure.
Fuel conversion parameters
The fuel converter turns litres, kilograms and cubic metres into megawatt hours. The default catalogue comes from the EFRAG VSME digital template, including IPCC style default values. National overlays come from KOBiZE, ADEME, DESNZ and UBA, following the primary country of operations in your report. You can add your own factors for fuels that are not in the catalogue.
Reference code lists
- Activity codes follow NACE Revision 2.1, defined in Commission Delegated Regulation (EU) 2023/137.
- Pollutant reporting follows the European Pollutant Release and Transfer Register framework in Regulation (EC) No 166/2006.
- Waste codes follow the European Waste Catalogue established by Commission Decision 2000/532/EC.
- Country reference data is stored in all twenty four official EU languages.
The reporting standard
The report follows the VSME standard published by EFRAG. The XBRL export is built on the EFRAG VSME taxonomy dated 1 May 2026.
Company data
For Polish companies, legal details are retrieved from the official national statistical register. For companies anywhere in the EU, VAT numbers are validated against the EU VIES service.
What we do not calculate
The VSME standard does not require Scope 3 emissions or market based Scope 2 figures. You can add them if you have the data. You are not obliged to, including in the comprehensive module.
- Scope 3 emissions are entered manually. ESGDO does not calculate them.
- Scope 2 figures produced by the calculator are location based. Market based figures are entered manually.
