Sources & methodology

Where the standards and emission factors come from

All figures are indicative, screening-level estimates. They are built from publicly available standards and emission-factor datasets, and should be verified against your own primary data before any external use or publication.

Reporting frameworks

• VSME — Voluntary SME Standard (EFRAG)
• EU Omnibus simplification package (European Commission)
• GHG Protocol Corporate Standard
• California SB 253 (Climate Corporate Data Accountability Act)

Emission factors

• UK GHG conversion factors 2024 (DEFRA/DESNZ) — fuels, flights, road freight, waste
• US EPA Emission Factors Hub
• US EIA energy data
• Spend-based Scope 3: environmentally-extended input-output averages (screening level)

Electricity grid intensity

• Ember — national grid CO₂ intensity
• European Environment Agency (EEA)
• Or enter your supplier’s own location/market-based factor under “Advanced”

Note. Emission factors are updated periodically; figures reflect the most recent published year at the time of use (e.g. DEFRA/DESNZ 2024). This tool is not affiliated with or endorsed by EFRAG, the European Commission, the GHG Protocol, EcoVadis or CDP. Output is a draft and is not audited, assured, or legal/tax/compliance advice.

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If a customer, bank or investor has asked your business for ESG or sustainability data, this free sustainability report builder helps you respond. Answer a short questionnaire and it generates a structured, presentable report in about ten minutes – built on the EU VSME standard or the US GHG Protocol, whichever you need.

The sustainability report builder estimates your carbon footprint across Scope 1, 2 and 3, calculates emissions intensity per employee and per million in revenue, and highlights the gaps to close before you publish. There’s no sign-up, and nothing you type leaves your browser.

• Two modes: EU (VSME Basic Module, B1–B11) or US (GHG Protocol + supplier-questionnaire themes).
• Carbon estimate: Scope 1 (fuels), Scope 2 (electricity by country grid factor), and a Scope 3 starter.
• Export: print, save as PDF, or copy as text.
• Private & free: no account, no data sent anywhere.

Choose your reporting basis in the sustainability report builder tool below and start with the fields you already know – every field is optional.

What the sustainability report builder does

The tool walks you through seven short steps – company profile, energy, emissions, environment, people and governance – and assembles your answers into a clean SME sustainability report. As you enter energy and travel figures, it estimates your greenhouse-gas emissions live, then produces a formatted summary you can hand to whoever requested it, alongside a plain-text version for questionnaires and emails.

Who needs an SME sustainability report?

You don’t have to be legally required to report to be asked to. The most common triggers are:

• Large customers collecting supply-chain (Scope 3) data to meet their own targets.
• Banks and lenders attaching ESG questions to financing and loan reviews.
• Investors and buyers running due diligence before a deal.
• Tenders and procurement that score suppliers on environmental and social criteria.
• Platforms such as EcoVadis or CDP that your customers route requests through.

EU or US: VSME or GHG Protocol?

In the EU, the 2026 Omnibus changes mean most SMEs are no longer required to report under the CSRD — but the demand for data continues. The VSME (Voluntary SME Standard from EFRAG) is the free, proportionate way to answer it, and the tool drafts its Basic Module (B1–B11).

In the US, there is no single mandatory ESG standard for SMEs. The GHG Protocol is the shared baseline for the carbon numbers — the same standard large customers use for their Scope 3 accounting, and the basis California’s SB 253 requires of its biggest companies.

Understanding Scope 1, 2 and 3 emissions

• Scope 1 — direct: fuels you burn on site and in your own vehicles (gas, diesel, petrol).
• Scope 2 — electricity: the power you buy, converted using your country’s grid carbon intensity.
• Scope 3 — value chain: a starter estimate covering business travel, purchased goods and services, upstream transport, capital goods and waste — usually the largest and most-requested part.

Is your data private with the sustainability report builder?

Yes. The free sustainability report builder tool runs entirely in your browser. There is no account, no database and no tracking of what you enter — your answers are never sent to us or anyone else. When you’re done, you simply print, save or copy the result.

Turn your draft into an audited report

The sustainability report builder gets you a credible first draft quickly. If you need a verified, assurance-ready report — or science-based reduction targets that stand up to scrutiny — that’s where we come in. Talk to WINS Solutions about taking it further.

Frequently asked questions

Is the sustainability report builder really free?

Yes. It’s free to use and free to embed, with no sign-up required.

Is this an official or audited report?

No. It produces an indicative draft based on screening-level emission factors. It is not audited or assurance-ready, and it is not legal, tax or compliance advice. Verify the figures against your own data before publishing them.

What information do I need to get started with this free Sustainability Report Builder?

Your annual electricity use and any fuel or business-travel figures give the best carbon estimate, plus basic company details. Every field is optional, so you can start with what you have and refine later.

Does the Sustainability Report Builder work for both EU and US businesses?

Yes. Choose EU (VSME) or US (GHG Protocol) at the top of the tool and the structure, currency and wording adapt to match.

Where do the emission factors come from?

From published sources including UK DEFRA/DESNZ, US EPA/EIA, and Ember/EEA grid data. See the sources and methodology below for the full list.