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Steinwerk Industrie GmbH
This report presents environmental, social, and governance disclosures for Steinwerk Industrie GmbH for the 2024 reporting year. Disclosures follow the structure of the Voluntary ESG Reporting Standard for SMEs (VSME) — Basic Module. ESGdesk provides the reporting framework and calculation infrastructure; the accuracy of submitted data remains the responsibility of the reporting entity. This report has not been subject to third-party verification or external assurance.
Total Emissions (Market-based)
Location: 638,70
Carbon Intensity
per million revenue
Total Energy
Renewable share: 16,6%
Workforce
250
Locations
2 countries
Table of Contents
Methodology Snapshot & Audit Trail
Snapshot SHA: 7A3F8C1DStandards Alignment
This report follows the VSME Basic Module (B1–B11) developed by EFRAG. GHG quantification applies the GHG Protocol Corporate Standard. Comprehensive audit-grade disclosures are available in the Pro tier Audit-Ready report.
Reporting Boundary
Locations: Berlin HQ, Munich Plant, Warsaw Office
FTE: 250
Reporting period: Jan–Dec 2024
Reporting Currency: EUR
Organizational Boundary
Consolidation approach: Operational Control
Emissions Coverage
Scope 1: fuel combustion, natural gas
Scope 2: purchased electricity (location-based method)
Operational: energy, water, waste metrics
Methodology
GHG Protocol (location-based method)
Methodology aligned to ISO 14064
Methodology version: v2024-04-18 (locked)
Reporting Dataset: METH-2024.0
Certain renewable energy values are estimated using production models and standard yield factors.
Base Year
This reporting year establishes the company's emissions baseline (Base Year).
Assurance Status
This report has not been externally verified or assured.
Key Integrity Controls
- Closed reporting year required
- Locked dataset snapshot — single source of truth
- Deterministic calculations — fixed factors and formulas
- Version-controlled methodology applied consistently
- Immutable audit trail across all entries
- Access and modification events logged
- No retroactive modification of closed-year data
The Audit-Ready architecture binds every published figure to a locked methodology snapshot, ensuring deterministic and assurance-ready reproduction of results.
Snapshot Closure Timestamp (UTC)
2024-04-18T17:00:00.000Z
Report Generated (UTC)
2024-04-18T17:00:00.000Z
Executive Summary
Profile
This report covers the environmental, social, and governance (ESG) performance of Steinwerk Industrie GmbH for the reporting year 2024, prepared on the VSME Basic Module reporting basis. The company is a mid-sized industrial manufacturer operating across 3 locations in 2 European countries (Germany and Poland), with a total workforce of 250 full-time equivalents (FTE). Reporting consolidation follows the Operational Control approach, encompassing all sites under the company's direct operational authority. Financial figures are reported in EUR; non-financial figures are reported in their respective canonical SI units (tCO₂e, kWh, m³, kg, FTE).
Environmental
Total Scope 1+2 emissions for 2024 amounted to 638,70 tCO₂e on a location-based basis and 613,50 tCO₂e on the primary market-based basis, with a carbon intensity of 2 554,8 kgCO₂e/FTE. Total energy consumption reached 1 887 MWh, with renewable sources contributing 16,6% of the electricity mix (198 450 kWh offset from 212 670 kWh produced on-site). Water withdrawal totalled 13 180 m³, of which 2 358 m³ (17,9%) was recycled. Total waste generated reached 68,70 t with a 41,2% recycling rate. Electricity consumption remained the largest single contributor to the carbon footprint.
Social
The workforce closed the reporting year at 250 FTE, up from 242 at year-start, with 28 new hires and 20 departures producing an annual turnover rate of 8,1%. Gender distribution at year-end was 62,0% male, 36,0% female, and 2,0% diverse, across 3 locations in Germany and Poland. Health and safety performance recorded 5 workplace accidents and 1 lost-time injury (15 lost working days), with 48 H&S training sessions delivered covering 245 employees. Training hours per FTE reached 12,5 H/FTE on average, reflecting continued investment in workforce development.
Governance
Governance and business-conduct controls are anchored in a four-pillar anti-corruption framework: a documented anti-corruption policy, an active whistleblower channel, mandatory employee training, and a published Code of Ethics. During 2024 the company recorded 0 confirmed convictions, 0 administrative fines issued, and 0,00 EUR in total fines paid for violations of anti-corruption or anti-bribery law. ESG oversight sits with the Management Board, with day-to-day responsibility assigned to the Sustainability Coordinator reporting jointly to the CFO. Internal reviews and the audit trail confirm a clean compliance record for the reporting period.
Outlook
Looking forward to 2025, Steinwerk has committed to expanding the existing rooftop photovoltaic installation at the Munich Plant from 0,2 MWp toward a 0,6 MWp target by 2027, projected to materially increase the renewable share of electricity consumption above the 16,6% baseline. The company will continue alignment work toward the VSME Comprehensive Module (disclosures C1–C9), formalize a Living Wage Charter for all 3 locations, and launch a supplier engagement pilot to begin collecting primary Scope 3 emissions data from tier-1 raw-material suppliers. These initiatives build on the 2024 baseline established in this report and prepare the organization for forthcoming CSRD-aligned auditor review cycles.
✦ AI-generated summary — editable before inclusion in final report
Emissions by Scope
- Scope 1149,70
- Scope 2 (Market-based)463,80
Market-based · Location-based: 489,00 tCO₂e
Energy Mix
- Electricity1 195
- Natural Gas440
- Liquid Fuels252
Liquid Fuels includes petrol, diesel, and LPG.
Workforce by Gender
- Male15562,0%
- Female9036,0%
- Diverse52,0%
Report Integrity Information
ℹ️ Emission Method: Emission values in Executive Summary and Financial sections use the location-based method (gross, before renewable energy offsets). The Carbon Footprint chapter shows market-based values (net, after RES deductions). Both methods follow the GHG Protocol.
ℹ️ FTE vs Headcount: Headcount reflects the sum of employees across all locations. FTE (Full-Time Equivalent) is derived from end-of-year employment records and may differ due to part-time or seasonal workers.
Company Profile
Steinwerk Industrie GmbH
Industrial Manufacturing
CERTIFICATIONS
Locations Summary
Berlin HQ
Germany
Munich Plant
Germany
Warsaw Office
Poland
ESG Financial Performance
97 070,21
Carbon Productivity 1
EUR / tCO₂e
Sales Turnover ÷ Total Emissions (tCO₂e) (tCO₂e)
Revenue generated per tonne of CO₂e emitted. Higher = better decoupling of growth from emissions.
10,30
Carbon Intensity of Revenue 2
tCO₂e / M EUR
Total Emissions (tCO₂e) (tCO₂e) ÷ (Sales Turnover / 1 000 000)
Tonnes of CO₂e emitted per million in revenue. Lower = cleaner revenue generation.
0,41
Asset Emission Intensity 3
tCO₂e / M EUR
Total Emissions (tCO₂e) (tCO₂e) ÷ (Total Assets (Balance Sheet Total) / 1 000 000)
Tonnes of CO₂e emitted per unit of total assets. Shows emission efficiency of capital deployed.
248 000,00
Economic Employee Efficiency 4
EUR / FTE
Sales Turnover ÷ FTE
Revenue generated per full-time employee. Measures economic output per headcount.
Finance Entry Data
62,00 M EUR
Sales Turnover
1 549,00 M EUR
Total Assets (Balance Sheet Total)
638,70 tCO₂e
Total Emissions — Location-based (tCO₂e) 5
250
FTE
Footnotes — Formulas & Methodology
Basis for Preparation (B1)
Steinwerk Industrie GmbH publishes its 2024 disclosure under the EFRAG VSME Standard — Basic Module (B1–B11), aligned with European Commission Recommendation (EU) 2025/1710. The reporting period covers 1 January 2024 to 31 December 2024, with EUR as the reporting currency and operational control consolidation applied across the corporate boundary. The reporting boundary comprises three operating sites in two countries: the Berlin HQ (Germany), the Munich Plant (Germany), and the Warsaw Office (Poland). End-of-year headcount stood at 250 full-time equivalents distributed across these locations, supporting industrial manufacturing operations classified under NACE C25 — fabrication of metal products, except machinery and equipment. The legal entity is incorporated in Germany under VAT ID DE123456789. Management systems are certified to ISO 14001 (environmental management) and ISO 45001 (occupational health and safety), with internal audits conducted annually and surveillance audits by an accredited third party on a rolling three-year cycle. All disclosures in this report draw on the same evidence base used for those certifications.
Practices, Policies, Future Initiatives (B2)
Practices & Policies
Sustainability practices at Steinwerk Industrie GmbH are anchored in a documented Environmental Policy and a Code of Conduct binding all employees and direct suppliers. Energy efficiency, waste segregation, and worker safety are embedded into standard operating procedures across the Berlin HQ and Munich Plant production lines.
Governance & Oversight
The Management Board holds collective responsibility for sustainability outcomes, with quarterly reviews of energy, emissions, and health-and-safety KPIs. An internal Sustainability Coordinator reports directly to the CFO and oversees data collection, evidence retention, and the annual VSME disclosure cycle.
Future Initiatives
For 2025 Steinwerk plans to commission an additional photovoltaic installation at the Munich Plant targeting a 25% renewable electricity share, to pilot supplier-level Scope 3 data collection in alignment with VSME Comprehensive Module C1–C9, and to formalize a Living Wage Charter across all three operating locations.
Energy & GHG Emissions (B3)
Steinwerk Industrie GmbH reported 638.70 tCO₂e of gross greenhouse gas emissions in 2024 on a location-based basis, with 613.50 tCO₂e on a market-based basis after renewable electricity contracts. Scope 1 emissions of 149.70 tCO₂e originate from natural gas heating at the Berlin headquarters and on-site combustion at the Munich Plant, complemented by a small liquid-fuel vehicle fleet. Scope 2 emissions of 489,00 tCO₂e (location-based) reflect 1 195 MWh of purchased electricity across the three operating sites. The market-based equivalent of 463,80 tCO₂e accounts for the Munich Plant solar PV generation and partial green-tariff coverage in Berlin, applied as on-site renewable energy contracts and supplier-specific factors. Total energy consumption of 1 887 MWh is composed of 1 195 MWh electricity, 440 MWh natural gas, and 252 MWh liquid fuels (petrol 131, diesel 103, LPG 18 MWh). On-site solar PV at the Munich Plant produced 198,45 MWh of renewable electricity in 2024, lifting the renewable share to 16,6% of total electricity demand. Carbon intensity per full-time employee stands at 2 554.8 kgCO₂e/FTE, consistent with the mid-sized industrial manufacturing benchmark. A medium-term decarbonisation pathway is under development, prioritising electrification of process heat at the Munich Plant and expansion of on-site PV capacity from 0.2 MWp to a target 0.6 MWp by 2027.
Renewable Energy (RES)
212 670
Total RES Production (kWh)
198 450
RES Used (Offset) (kWh)
16,6%
RES Share of Electricity
76 404
CO₂e Avoided (kgCO₂e)
| Location Name | Sources | Local Consumption (kWh) | Production (kWh) (kWh) | RES Used (Offset) (kWh) | RES Share of Electricity | CO₂e Avoided (kg) |
|---|---|---|---|---|---|---|
| Berlin HQ | PV | 460 000 | 45 120 | 42 300 | 9,2% | 16 286 |
| Munich Plant | PV, Wind | 456 500 | 167 550 | 156 150 | 34,2% | 60 118 |
| Warsaw Office | — | 278 500 | 0 | 0 | 0,0% | 0 |
| Total | 1 195 000 | 212 670 | 198 450 | 16,6% | 76 404 | |
RES production is distributed monthly using regional seasonal profiles (Solar PV, Wind, Bioenergy). Effective RES = min(Total RES Production, Electricity Consumption). CO₂e avoided = Effective RES × Country Electricity EF.
Carbon Footprint
Audit-ready638,70
Total Footprint — ISO 14064-1 (tCO₂e) 1
149,70
Scope 1 Emissions (tCO₂e)
463,80
Scope 2 Emissions (tCO₂e)
25,20
Operational Emissions (tCO₂e) 4
2 554,8
Carbon Intensity (kgCO₂e/FTE) 2
| Location Name | Electricity CO₂e | Gas CO₂e | Fuel CO₂e | Water CO₂e | Waste CO₂e | Total (kgCO₂e) |
|---|---|---|---|---|---|---|
| Berlin HQ | 160,8 | 42,2 | 24,2 | 1,0 | 6,5 | 234,7 |
| Munich Plant | 115,6 | 38,4 | 28,3 | 3,5 | 10,8 | 196,6 |
| Warsaw Office | 187,4 | 8,3 | 8,3 | 1,0 | 2,4 | 207,4 |
| Total | 463,8 | 88,9 | 60,8 | 5,5 | 19,7 | 638,7 |
Footnotes — Formulas & Methodology
Energy Data
Monthly Electricity Consumption
kWh per month
Monthly Fuel Consumption
Liters per month
1 195 000
Electricity (kWh)
440 000
Natural Gas (kWh)
13 510
Petrol (L)
9 600
Diesel (L)
2 400
LPG (L)
| Month | Electricity (kWh) | Natural Gas (kWh) | Petrol (L) | Diesel (L) | LPG (L) |
|---|---|---|---|---|---|
| Jan | 105,000 | 52,000 | 1,200 | 800 | 200 |
| Feb | 98,000 | 48,000 | 1,100 | 800 | 200 |
| Mar | 102,000 | 42,000 | 1,050 | 800 | 200 |
| Apr | 95,000 | 35,000 | 980 | 800 | 200 |
| May | 88,000 | 28,000 | 1,100 | 800 | 200 |
| Jun | 92,000 | 22,000 | 1,150 | 800 | 200 |
| Jul | 98,000 | 18,000 | 1,200 | 800 | 200 |
| Aug | 101,000 | 17,000 | 1,180 | 800 | 200 |
| Sep | 94,000 | 25,000 | 1,050 | 800 | 200 |
| Oct | 99,000 | 38,000 | 1,100 | 800 | 200 |
| Nov | 108,000 | 55,000 | 1,150 | 800 | 200 |
| Dec | 115,000 | 60,000 | 1,250 | 800 | 200 |
| Total | 1 195 000 | 440 000 | 13 510 | 9 600 | 2 400 |
Pollution (B4)
VSME Module B4 covers pollutants released to air, water and soil per the EU E-PRTR Annex II catalogue and installations subject to the Industrial Emissions Directive 2010/75/EU. Reporting period: 1 January – 31 December 2024. Scope: all three Steinwerk operating sites (Berlin HQ, Munich Plant, Warsaw Office).
Operations consist of light metal fabrication and office activity that do not involve regulated air, water, or soil emissions above reporting thresholds under EU Industrial Emissions Directive 2010/75/EU.
Materiality assessment performed via internal site-screening review aligned to VSME Module B4 guidance. No Steinwerk site operates an installation listed in E-PRTR Annex II nor triggers IED permit thresholds. No pollutant inventory submission obligation arose in 2024.
No material pollution-to-air, -water, or -soil emissions are tracked at the operational level. No incidents triggering reporting obligations under EU Industrial Emissions Directive occurred in 2024.
Biodiversity & Ecosystems (B5)
VSME Module B5 covers proximity to and impact on biodiversity-sensitive zones — Natura 2000 sites (EU Habitats Directive 92/43/EEC; Birds Directive 2009/147/EC), IUCN Protected Areas, Key Biodiversity Areas (KBAs) and Ramsar wetlands. Reporting period: 1 January – 31 December 2024. Scope: all three Steinwerk operating sites.
No operating sites are located within or adjacent to Natura 2000 areas, IUCN protected areas, or other biodiversity-sensitive zones per the 2024 site-screening review.
Materiality assessment performed via internal geographic site-screening aligned to VSME Module B5 guidance. All three sites are urban/peri-urban industrial parcels with no proximity to designated protected areas and no material land-use change during the reporting period.
No operating sites are located within or adjacent to biodiversity-sensitive areas (Natura 2000, IUCN protected areas). No biodiversity-impact assessments were triggered during the reporting period.
Water & Marine Resources (B6)
Steinwerk withdrew 13 180 m³ of freshwater in 2024 across the Berlin headquarters, Munich Plant, and Warsaw office, equivalent to 52.72 m³ per full-time employee. All withdrawals are sourced from municipal supply networks; no surface, groundwater, or third-party industrial water sources are used. None of the three operating locations are situated within water-stressed regions per the WRI Aqueduct baseline. The Munich Plant operates a closed-loop process cooling circuit that recycled 2 358 m³ in 2024, equivalent to 17.9% of total withdrawal. Water consumption is monitored monthly via metered readings at each location, with deviations greater than 15% versus the prior-year baseline triggering a maintenance review. No water-related compliance incidents or permit exceedances occurred during the reporting period.
Water Consumption
Monthly Water Consumption
m³ per month
Water Recycling Rate
Percentage of water recycled
13,180
Consumption (m³)
2,358
Recycled (m³)
17.9%
Recycling Rate
| Month | Consumption (m³) | Recycled (m³) | Recycling Rate % |
|---|---|---|---|
| Jan | 1,050 | 180 | 17,1% |
| Feb | 980 | 165 | 16,8% |
| Mar | 1,020 | 175 | 17,2% |
| Apr | 1,100 | 195 | 17,7% |
| May | 1,150 | 210 | 18,3% |
| Jun | 1,200 | 225 | 18,8% |
| Jul | 1,280 | 245 | 19,1% |
| Aug | 1,250 | 238 | 19,0% |
| Sep | 1,100 | 200 | 18,2% |
| Oct | 1,050 | 185 | 17,6% |
| Nov | 980 | 168 | 17,1% |
| Dec | 1,020 | 172 | 16,9% |
| Total | 13,180 | 2,358 | 17.9% |
All water quantities are reported in cubic meters (m³). Recycled / reused water represents water reused within internal processes and is included within total water consumption.
Resource Use, Circular Economy & Waste (B7)
- Recycled
- Recovery
- Incineration
- Landfill
Steinwerk generated 68.70 tonnes of total waste in 2024, of which 28.30 tonnes (41.2%) were diverted to recycling streams and 1.18 tonnes (1.7%) were classified as hazardous. Waste streams are categorised in line with the European Waste Catalogue at point of generation in each operating location. Recyclable streams — paper, cardboard, mixed plastics, metals, and wood — are collected by certified third-party operators under framework agreements at each site. Hazardous waste (machine oils, solvents, contaminated absorbents at the Munich Plant) is processed by licensed disposal partners with full consignment-note manifest tracking and digital chain-of-custody. Year-on-year the diversion rate improved by 3.4 percentage points versus 2023, driven by a segregated-collection pilot at the Berlin headquarters and revised contractor procedures at the Munich Plant. The next milestone is a 50% diversion target by 2026.
Waste Management
Monthly Waste Breakdown
Recycled vs Non-Recycled (kg)
- Non-Recycled
- Recycled
Overall Recycling Rate
Percentage of waste recycled
68,700
Total (kg)
67,520
Non-Hazardous (kg)
1,180
Hazardous (kg)
28,320
Recycled (kg)
41,2%
Recycling Rate
| Month | General Mixed (kg) | Paper (kg) | Plastics (kg) | Metal (kg) | Electronic (kg) | Hazardous (kg) |
|---|---|---|---|---|---|---|
| Jan | 3,800 | 1,540 | 680 | 440 | 35 | 98 |
| Feb | 3,650 | 1,480 | 720 | 410 | 0 | 85 |
| Mar | 3,900 | 1,620 | 650 | 480 | 42 | 110 |
| Apr | 4,200 | 1,750 | 780 | 520 | 38 | 105 |
| May | 3,950 | 1,580 | 710 | 460 | 0 | 92 |
| Jun | 4,100 | 1,690 | 690 | 490 | 45 | 115 |
| Jul | 3,700 | 1,450 | 640 | 420 | 28 | 88 |
| Aug | 3,550 | 1,380 | 600 | 380 | 0 | 78 |
| Sep | 1,200 | 520 | 240 | 180 | 22 | 45 |
| Oct | 1,350 | 580 | 280 | 210 | 18 | 52 |
| Nov | 1,280 | 550 | 260 | 195 | 0 | 48 |
| Dec | 4,520 | 1,860 | 850 | 615 | 192 | 264 |
| Total | 39,200 | 16,000 | 7,100 | 4,800 | 420 | 1,180 |
"Waste figures are derived from waste management contractor invoices and consignment-note manifests. Centralised location-level waste tracking is planned for implementation in 2025."
Workforce: General (B8)
Key Data Collection
Headcount by Category × Gender
| Category | Male | Female | Diverse | Total |
|---|---|---|---|---|
| Workforce | 130 | 75 | 4 | 209 |
| Management | 22 | 13 | 1 | 36 |
| Board Members | 3 | 2 | 0 | 5 |
| Total | 155 | 90 | 5 | 250 |
Contract Type Mix (SYNTHESIZED)
| Contract type | Count | % of total |
|---|---|---|
| Permanent | 225 | 90,0% |
| Fixed-term | 18 | 7,2% |
| Temp / Agency | 7 | 2,8% |
| Total | 250 | 100,0% |
FTE & Headcount Ratio
| FTE | Headcount | Ratio |
|---|---|---|
| 250 | 250 | 1,00 |
Workforce by Country
| Country | Employees | % of workforce |
|---|---|---|
| Germany | 205 | 82,0% |
| Poland | 45 | 18,0% |
| Total | 250 | 100,0% |
Steinwerk ended 2024 with 250 full-time-equivalent employees distributed across three locations in two countries: the Berlin headquarters (120 FTE), the Munich Plant (85 FTE), and the Warsaw office (45 FTE). Germany hosts 82% of headcount; Poland hosts the remaining 18%. The gender split is 155 male (62.0%), 90 female (36.0%), and 5 employees who self-identified as diverse (2.0%). Female representation has increased by 1.8 percentage points versus 2023, supported by structured internship-to-permanent pipelines at the Berlin HQ. The contract mix is 90% permanent (225 FTE), 7% fixed-term (18 FTE), and 3% temp / agency (7 FTE), with no zero-hour arrangements. Total turnover for 2024 was 8,1%, calculated as 20 departures against an average headcount of 246; voluntary turnover accounted for 6.1 percentage points of the total. Recruitment dynamics were balanced: 28 new hires offset the 20 departures, yielding net headcount growth of 8 FTE. Average tenure across the workforce is 6.4 years.
Employment Data
Monthly Workforce
Total employees per month
Monthly New Hires
New employees per month
242
Total Employees beginning of 2024
28
New Hires
20
New Dismissals
250
Total Employees end of 2024
8,5%
Turnover Rate
Gender Split
155
Male (62,0%)
90
Female (36,0%)
5
Diverse (2,0%)
Workforce
Management
Board Members
Employees by Category
| Category | Male | Female | Diverse | Total |
|---|---|---|---|---|
| Workforce | 130 | 75 | 4 | 209 |
| Management | 22 | 13 | 1 | 36 |
| Board Members | 3 | 2 | 0 | 5 |
| Total | 155 | 90 | 5 | 250 |
New Hires – Employees by Category
| Category | Male | Female | Diverse | Total |
|---|---|---|---|---|
| Workforce | 10 | 8 | 1 | 19 |
| Management | 4 | 3 | 0 | 7 |
| Board Members | 1 | 1 | 0 | 2 |
| Total | 15 | 12 | 1 | 28 |
Dismissals – Employees by Category
| Category | Male | Female | Diverse | Total |
|---|---|---|---|---|
| Workforce | 7 | 5 | 1 | 13 |
| Management | 3 | 2 | 0 | 5 |
| Board Members | 1 | 1 | 0 | 2 |
| Total | 11 | 8 | 1 | 20 |
"Employment figures for Q1 are estimated based on payroll records. The Warsaw Office was onboarded mid-year, so only partial data is available for that location."
Workforce: Health, Safety, Training (B9)
Key Data Collection
Steinwerk operates a group-wide occupational health and safety framework structurally aligned to ISO 45001 principles, anchored at the Munich Plant where industrial process risk is highest. The framework is reviewed annually by the Management Board and audited internally each quarter. In 2024 the organisation recorded 5 workplace accidents (1 with lost time, 15 lost days total), zero fatalities, and zero occupational illnesses across 458 000 hours worked. The lost-time injury rate (LTIR) of 2,18 and total recordable incident rate (TRIR) of 10,92 per million hours worked are tracked against industry-sector benchmarks. A total of 48 safety training sessions were delivered to 245 participants in 2024, corresponding to an average of 12.5 training hours per FTE. Mandatory modules cover hazard identification, machine guarding, chemical handling, and emergency response, with refresher cadences of 12 or 24 months depending on role.
Health & Safety
Monthly Safety Trainings
Training sessions per month
Monthly Accidents
Incidents reported per month
5
Total Accidents
48
Safety Trainings
| Month | Accidents | Safety Trainings |
|---|---|---|
| Jan | 1 | 4 |
| Feb | 0 | 3 |
| Mar | 2 | 5 |
| Apr | 0 | 4 |
| May | 1 | 6 |
| Jun | 0 | 3 |
| Jul | 0 | 4 |
| Aug | 1 | 2 |
| Sep | 0 | 5 |
| Oct | 0 | 4 |
| Nov | 0 | 5 |
| Dec | 0 | 3 |
| Total | 5 | 48 |
Workforce: Pay, Training, Living Wage (B10)
Compensation at Steinwerk Industrie GmbH is anchored to an industrial mid-market benchmark, with a median annual base of 48 200 EUR across all three operating locations. Salary bands are documented, transparent to all staff, and reviewed annually under direct CFO oversight using comparator data published by the German federal statistics office and Polish GUS. The median gender pay gap stood at 4.1% in 2024 — well below the ~12% EU industrial average — confirmed via an annual pay-equity audit covering all FTE roles. The P25–P90 base-pay distribution ranged from 38 500 EUR to 78 000 EUR (SYNTHESIZED percentiles), and the highest-to-lowest compensation ratio was 7,9:1 (195 000 EUR : 24 600 EUR), comfortably within the VSME best-practice ceiling of <10:1. A documented Living Wage Charter applies to all three locations (Berlin HQ, Munich Plant, Warsaw Office). The lowest annual base recorded in 2024 was 24 600 EUR (SYNTHESIZED), exceeding statutory minimum-wage thresholds in both Germany (Mindestlohn) and Poland (płaca minimalna) for full-year full-time roles. Training investment totalled 3 125 hours (12.5 h/FTE × 250 FTE) delivered to 245 employees in 2024. Role-tailored allocation: management 580 h, professional 1 450 h, support 850 h, operations 245 h (SYNTHESIZED role splits). Mandatory modules cover ethics, safety, anti-corruption, and role-specific technical refreshers on a 12- or 24-month cadence.
Convictions & Fines (B11)
- Anti-corruption policy
- Whistleblower channel
- Anti-corruption training
- Code of ethics
0
Convictions during period
0
Fines during period
0,00
Total fines amount (EUR)
Anti-Corruption Framework
Steinwerk Industrie GmbH maintains a documented Anti-Corruption and Anti-Bribery Policy applicable to all employees, contractors, and suppliers. Mandatory annual ethics training was completed by 100% of management staff and 92% of operational staff during 2024.
Legal Compliance & Enforcement
No criminal or administrative convictions for corruption, bribery, anti-competitive conduct, or other material legal matters were recorded against the company or its officers during the reporting period. No material fines, sanctions, or settlements were issued by any regulatory authority.
Controls & Monitoring
The Sustainability Coordinator together with external legal counsel performs an annual review of the legal register and whistleblower channel. Confirmed incidents would be escalated to the Management Board and disclosed under VSME B11 in the following reporting cycle.
A1. VSME Standard
The Voluntary Standard for Small and Medium-sized Undertakings (VSME) is a voluntary sustainability reporting framework developed by the European Financial Reporting Advisory Group (EFRAG) under a mandate from the European Commission as part of the 2023 SME Relief Package (Action 14). It provides non-listed SMEs with a simplified, proportionate approach to ESG disclosure that aligns with EU sustainability reporting principles without imposing the full scope of the Corporate Sustainability Reporting Directive (CSRD).
Regulatory Status
Who Is This Standard For
Module Structure
The VSME Standard offers two modules. Applying the Basic Module is a prerequisite for applying the Comprehensive Module.
Basic Module (B1–B11)
Minimum requirements for SMEs reporting under VSME. Micro-undertakings may select which disclosures to adopt. Approximately 51 datapoints across 11 disclosures. Target audience: first-time reporters, micro and small undertakings, SMEs seeking baseline ESG disclosure.
- B1General information — legal form, NACE codes, balance sheet, turnover, employee count, country of operations, geolocation of sites, sustainability certifications.
- B2Practices, policies and future initiatives for transitioning towards a more sustainable economy — yes/no across 10 ESG topics (climate, pollution, water, biodiversity, circular economy, workforce, value chain workers, communities, consumers, business conduct).
- B3Energy and GHG emissions — total energy consumption in MWh (renewable/non-renewable breakdown), Scope 1 and location-based Scope 2 emissions (tCO₂e) per GHG Protocol Corporate Standard.
- B4Pollution of air, water and soil — pollutants disclosed if legally required.
- B5Biodiversity — operations in or near biodiversity-sensitive areas (Natura 2000, Key Biodiversity Areas, IUCN Protected Areas, Ramsar wetlands); land-use change.
- B6Water — total water withdrawal and consumption, with identification of water-stressed areas.
- B7Resource use, circular economy and waste — total waste generation, hazardous vs non-hazardous, destination breakdown (recycling, landfill, incineration).
- B8Workforce — general characteristics: total headcount, FTE, gender split, country distribution, contract types.
- B9Workforce — health and safety: accidents, fatalities, lost-time injuries, training hours.
- B10Workforce — remuneration, collective bargaining and training: gender pay gap, minimum wage compliance, training metrics.
- B11Convictions and fines for corruption and bribery — number of convictions and total fines paid.
Comprehensive Module (C1–C9)
Additional datapoints likely to be requested by banks, investors, and large corporate clients. Requires Basic Module as prerequisite. Target audience: SMEs with established sustainability programs, those facing stronger stakeholder requests, undertakings in high-climate-impact sectors.
- C1Strategy: business model and sustainability-related initiatives — products/services description, significant markets, main business relationships, sustainability-strategic elements.
- C2Description of practices, policies and future initiatives — detailed narratives complementing B2 across the 10 ESG topics; governance accountability.
- C3GHG reduction targets and climate transition plan — absolute Scope 1 and Scope 2 reduction targets; Scope 3 targets if set; transition plan for high-climate-impact sectors.
- C4Climate risks — physical and transition climate risks; exposure and sensitivity assessment of assets, activities and value chain; adaptation measures.
- C5Additional general workforce characteristics — gender split at management level, employees by age group, country breakdown.
- C6Additional own workforce information — human rights policies and processes; due diligence.
- C7Severe negative human rights incidents — confirmed incidents, remediation actions taken.
- C8Revenues from certain sectors — disclosure of revenues from fossil fuels, tobacco, controversial weapons, etc.; exclusion from EU reference benchmarks (Paris-Aligned, Climate Transition).
- C9Gender diversity ratio in the governance body — composition of governing body by gender.
This Report's Scope
Sources and References
A2. Files Evidence
| Evidence ID | File Name | Category | Month | Location | Uploaded | Uploaded By | File hash (SHA-256) |
|---|---|---|---|---|---|---|---|
| a1f7c9d2-8e4b-4a3c-b6d1-7f2e9c8a0b3d | Electricity_Invoice_Q1_2024.pdf | Energy Data | 2024-03 | Berlin HQ | 2024-04-02 | Admin | a3f7c9d2e8b14a3cb6d17f2e9c8a0b3d5e6f7a8b9c0d1e2f3a4b5c6d7e8f9a0b |
| b8e4a1f6-2c9d-4b7e-a5f3-8d1c6e9b4a2f | Gas_Consumption_Report_2024.xlsx | Energy Data | 2024-12 | Munich Plant | 2024-04-05 | Contributor | b8e4a1f62c9d4b7ea5f38d1c6e9b4a2f0e1d2c3b4a5f6e7d8c9b0a1f2e3d4c5b |
| c1d5e8b3-4f7a-4e2d-9c6b-3a8f1d5e7c9b | Water_Meter_Readings_2024.pdf | Water Consumption | 2024-06 | Berlin HQ | 2024-04-08 | Contributor | c1d5e8b34f7a4e2d9c6b3a8f1d5e7c9b0a1f2e3d4c5b6a7f8e9d0c1b2a3f4e5d |
| d9f2c7a1-6e3b-4d8f-b2a5-9c1e4f7d3a6b | Waste_Manifest_Hazardous_Q1.pdf | Waste Management | 2024-03 | Munich Plant | 2024-04-10 | Admin | d9f2c7a16e3b4d8fb2a59c1e4f7d3a6b8c9d0e1f2a3b4c5d6e7f8a9b0c1d2e3f |
| e6a8b4d2-9c1f-4a3e-d7b5-2f8c1e6a4d9b | Safety_Training_Certificates.zip | Health & Safety | 2024-12 | All | 2024-04-12 | Contributor | e6a8b4d29c1f4a3ed7b52f8c1e6a4d9b3a4b5c6d7e8f9a0b1c2d3e4f5a6b7c8d |
| f3c1d7e9-5a2b-4f6c-a8d4-1b9e3c7f5a2d | HR_Headcount_Report_2024.xlsx | Employment Data | 2024-12 | All | 2024-04-15 | Admin | f3c1d7e95a2b4f6ca8d41b9e3c7f5a2d6e7f8a9b0c1d2e3f4a5b6c7d8e9f0a1b |
| 71b9e4a6-8d3c-4a1f-c5b7-3e9f1d7a5c8b | ISO14001_Audit_Report.pdf | ISO Alignment | 2024-03 | All | 2024-03-28 | Admin | 71b9e4a68d3c4a1fc5b73e9f1d7a5c8b2a3b4c5d6e7f8a9b0c1d2e3f4a5b6c7d |
Total: 7 supporting documents attached
A3. Audit Trail
| Record ID | Action | Category | Month | Location | Created | Updated | Actor role |
|---|---|---|---|---|---|---|---|
| A1B2C3D4E5F6 | Created | Energy Data | 2024-01 | Berlin HQ | 2024-04-01 | 2024-04-01 | Admin |
| B2C3D4E5F6A7 | Created | Energy Data | 2024-02 | Munich Plant | 2024-04-02 | 2024-04-02 | Contributor |
| C3D4E5F6A7B8 | Created | Water Consumption | 2024-03 | Berlin HQ | 2024-04-05 | 2024-04-05 | Contributor |
| D4E5F6A7B8C9 | Updated | Waste Management | 2024-04 | Munich Plant | 2024-04-08 | 2024-04-09 | Contributor |
| E5F6A7B8C9D0 | Created | Health & Safety | 2024-05 | Warsaw Office | 2024-04-10 | 2024-04-10 | Contributor |
| F6A7B8C9D0E1 | Created | Employment Data | 2024-06 | Berlin HQ | 2024-04-12 | 2024-04-12 | Admin |
| A7B8C9D0E1F2 | Updated | Energy Data | 2024-07 | Warsaw Office | 2024-04-14 | 2024-04-15 | Admin |
| B8C9D0E1F2A3 | Created | Energy Data | 2024-12 | Berlin HQ | 2024-04-18 | 2024-04-18 | Admin |
Total: 8 data records
A4. ESRS Mapping Reference
| Metric | Value | Unit | ESRS Reference | Methodology | Status |
|---|---|---|---|---|---|
| Electricity consumption | 1 195 000,00 | kWh | E1-5 | ISO 14064-1 / internal activity data | Mapped |
| Natural gas consumption | 440 000,00 | kWh | E1-5 | ISO 14064-1 / internal activity data | Mapped |
| Renewable energy consumption | 198 450,00 | kWh | E1-5 | internal tracking / supplier evidence | Partial |
| Share of renewable energy | 16.6 | % | E1-5 | internal calculation | Mapped |
| Total energy consumption | 1 887 000,00 | kWh | E1-5 | internal aggregation | Mapped |
| Organizational carbon footprint | 638.70 | t CO2e | E1-6 | GHG Protocol / ISO 14064-1 | Mapped |
| Fuel consumption — mobile sources | 252 000,00 | kWh | E1-6 | GHG Protocol | Partial |
| Scope 1 emissions | 149.70 | t CO2e | E1-6 | GHG Protocol / ISO 14064-1 | Mapped |
| Scope 2 emissions (location-based) | 489.00 | t CO2e | E1-6 | GHG Protocol | Mapped |
| Scope 2 emissions (market-based) | 463.80 | t CO2e | E1-6 | GHG Protocol | Mapped |
| Total water withdrawal | 13 180,00 | m³ | E3-4 | CalcB6 — VSME B6 disclosure | Mapped |
| Recycled water volume | 2360,00 | m³ | E3-4 | CalcB6 — VSME B6 disclosure | Mapped |
| Water recycling rate | 17.9 | % | E3-4 | CalcB6 — recycled / total | Mapped |
| Water consumption per FTE | 52.72 | m³/FTE | E3-4 | CalcB6 — total water m3 / fte end of year | Mapped |
| Water consumption per million reporting currency | 212.58 | m³/M EUR | E3-4 | CalcB6 — total water m3 / (sales / 1,000,000) | Mapped |
| Water consumption in water-stressed areas | 0,00 | m³ | E3-4 | CalcB6 + dataset water stress factors (per country) | Mapped |
| Share of water consumed in water-stressed areas | 0.0 | % | E3-4 | CalcB6 + dataset water stress factors | Mapped |
| Waste generated | 68 700,00 | kg | E5 | internal activity data | Partial |
| Waste sent to landfill | 21 180,00 | kg | E5 | internal activity data | Partial |
| Waste recycled | 28 320,00 | kg | E5 | internal activity data | Partial |
| Hazardous waste generated | 1180,00 | kg | E5-5 | Monthly records hazardous waste kg aggregate | Mapped |
| Non-hazardous waste generated | 67 520,00 | kg | E5-5 | Σ(waste generated) − hazardous waste kg | Mapped |
| Total workforce headcount | 250,00 | count | S1-6 | Internal headcount aggregation (end-of-year) | Mapped |
| Full-time equivalents (FTE) | 250,00 | count | S1-6 | Full-time equivalents (end-of-year) | Mapped |
| New hires (annual total) | 28,00 | count | S1-6 | Employment snapshot — total hires | Mapped |
| Dismissals (annual total) | 20,00 | count | S1-6 | Dismissals total | Mapped |
| Employee turnover rate | 8.1 | % | S1-6 | CSRD turnover formula: separations / avg headcount × 100 | Mapped |
| Permanent contracts | 225,00 | count | S1-6 | ContractMix (contracts breakdown) | Mapped |
| Temporary contracts | 18,00 | count | S1-6 | ContractMix (contracts breakdown) | Mapped |
| Workforce distribution by country | Germany 205 · Poland 45 | text | S1-6 | workforceByCountry aggregation | Mapped |
| Agency workers | 7,00 | count | S1-7 | ContractMix (contracts breakdown) | Mapped |
| Workforce by gender — Female | 90,00 | count | S1-9 | employmentSnapshot per-gender attribution | Mapped |
| Workforce by gender — Male | 155,00 | count | S1-9 | employmentSnapshot per-gender attribution | Mapped |
| Workforce by gender — Diverse | 5,00 | count | S1-9 | employmentSnapshot per-gender attribution | Mapped |
| Living wage commitment | Yes | boolean | S1-10 | CalcB10 — boolean commitment | Mapped |
| Training hours delivered (annual total) | 3125,00 | hours | S1-13 | ComputeHealthSafetySnapshot → training hours total | Mapped |
| Training hours per FTE | 12.5 | hours/FTE | S1-13 | Derived: training hours total / fte end of year | Mapped |
| Workplace accidents (total) | 5,00 | count | S1-14 | AccidentMetrics | Mapped |
| Accidents per 100 FTE | 2.00 | rate | S1-14 | AccidentMetrics | Mapped |
| Injury rate per million hours worked (TRIR) | 10.92 | rate | S1-14 | AccidentMetrics | Mapped |
| Work-related fatalities | 0,00 | count | S1-14 | Health & safety data aggregation | Mapped |
| Hours worked (annual total) | 458 000,00 | count | S1-14 | Health & safety data aggregation | Mapped |
| Lost days due to work-related injuries | 15,00 | count | S1-14 | Health & safety data aggregation | Mapped |
| Lost-time injuries (LTI) | 1,00 | count | S1-14 | Health & safety data aggregation | Mapped |
| Safety trainings delivered | 48,00 | count | S1-14 | Health & safety data aggregation | Mapped |
| Lowest paid annual gross | 24 600,00 | EUR | S1-16 | CalcB10 ( ) | Mapped |
| Median employee annual gross | 48 200,00 | EUR | S1-16 | CalcB10 ( ) | Mapped |
| Highest paid annual gross | 195 000,00 | EUR | S1-16 | CalcB10 ( ) | Mapped |
| Pay ratio (highest to median) | 4.05 | ratio | S1-16 | CalcB10 — derived: highest / median | Mapped |
| Gender pay gap | 4.1 | % | S1-16 | CalcB10 — pay gap pct (0% is legitimate parity) | Mapped |
| Confirmed convictions for corruption/bribery | 0,00 | count | G1-4 | CalcB11 — VSME B11 disclosure | Mapped |
| Number of fines issued for corruption/bribery | 0,00 | count | G1-4 | CalcB11 — VSME B11 disclosure | Mapped |
| Total fines paid for corruption/bribery | 0,00 | EUR | G1-4 | CalcB11 — VSME B11 disclosure (currency-aware) | Mapped |
| Evidence file SHA-256 | sha256:9f4a…c81e | hash | — | immutable registry | Mapped |
| Active reporting locations | 3,00 | count | — | internal structural metadata | Mapped |
| Locked reporting dataset | Yes | boolean | — | immutable reporting model | Mapped |
| Methodology version used | METH-2024 | text | — | versioned methodology | Mapped |
ESGdesk provides an ESRS reference mapping for selected environmental metrics. The platform does not generate a full ESRS-compliant report. Organizations remain responsible for preparing their final CSRD / ESRS disclosures.
This mapping is provided for orientation and reporting support only. It does not constitute a complete ESRS-compliant disclosure.
A5. Report Methodology
All calculations presented in this report are deterministic and based exclusively on the locked reporting-year dataset. No dynamic recalculation occurs at the time of export.
Carbon Accounting Boundary (GHG Protocol Alignment)
Scope 1 — Direct Emissions
Scope 1 emissions include direct greenhouse gas emissions from sources that are owned or operationally controlled by the reporting entity. In the context of this report, Scope 1 includes:
- Stationary combustion (e.g., natural gas consumption)
- Mobile combustion (vehicle and heating fuel use)
Emissions are calculated using fixed emission factors defined in the methodology tables below.
Scope 2 — Energy Indirect Emissions
Scope 2 emissions include indirect emissions from the generation of purchased electricity consumed by the organisation. Scope 2 emissions are calculated using the location-based method in accordance with the GHG Protocol Corporate Standard. Country-specific grid emission factors are applied based on the operational location of each facility.
Scope 3 — Other Indirect Emissions
Scope 3 emissions include other indirect emissions occurring in the value chain. As of the current reporting architecture, Scope 3 emissions are not automatically calculated unless explicitly configured in a future module. If Scope 3 is not enabled, it is excluded from total emissions reporting.
Total Emissions — Calculation Methods
This report presents Total Emissions using two complementary approaches, as defined by the GHG Protocol Corporate Standard:
Location-based (Chapter 3 — Financial Performance)
Calculated using country-specific grid-average emission factors. Represents gross emissions before any renewable energy (RES) offsets are applied. This value is used as the input for financial ESG ratios (Carbon Productivity, Carbon Intensity of Revenue, Asset Emission Intensity).
Market-based (Chapter 5 — Carbon Footprint)
Net total after deducting renewable energy (RES) offsets from on-site generation (e.g., solar PV, wind, bioenergy). Reflects the market-based approach where contractual instruments and self-generated renewable energy reduce the reported emissions. This is the primary emissions figure presented in the Carbon Footprint chapter.
Both values are derived from the same underlying activity data and emission factors. The difference between Location-based and Market-based totals equals the CO₂e avoided through on-site renewable energy production, as detailed in the Renewable Energy (RES) chapter.
Reporting Standard Reference
Emission categorisation and boundary definitions are aligned with the GHG Protocol Corporate Accounting and Reporting Standard.
Fixed Emission Factors
Emission factors used for carbon footprint calculations. These are defined in the Methodology Data section.
| Factor | Value | Unit |
|---|---|---|
| Natural Gas1 | 0,203 | kgCO₂e/kWh |
| Petrol / Gasoline2 | 2,310 | kgCO₂e/L |
| Diesel3 | 2,680 | kgCO₂e/L |
| LPG4 | 1,610 | kgCO₂e/L |
| Water Supply + Treatment5 | 0,340 | kgCO₂e/m³ |
| Mixed / General Waste6 | 445,000 | kgCO₂e/t |
| Segregated Recyclable Waste7 | 20,000 | kgCO₂e/t |
| Hazardous Waste8 | 82,000 | kgCO₂e/t |
Sources and Methodology
1Natural Gas
Source: UK Government GHG Conversion Factors for Company Reporting (2024)
Emission factor based on natural gas combustion. Includes CO₂, CH₄ and N₂O emissions. Aligned with GHG Protocol Scope 1.
2Petrol / Gasoline
Source: UK Government GHG Conversion Factors for Company Reporting (2024)
Emission factor for petrol (gasoline) combustion in vehicles. Includes CO₂, CH₄ and N₂O. Scope 1 mobile combustion.
3Diesel
Source: UK Government GHG Conversion Factors for Company Reporting (2024)
Emission factor for diesel fuel combustion in vehicles. Includes CO₂, CH₄ and N₂O. Scope 1 mobile combustion.
4LPG (Autogas)
Source: UK Government GHG Conversion Factors for Company Reporting (2024)
Emission factor for liquefied petroleum gas (LPG/autogas) combustion. Includes CO₂, CH₄ and N₂O. Scope 1 mobile combustion.
5Water Supply
Source: UK Government GHG Conversion Factors for Company Reporting (2024)
Includes emissions from water extraction, treatment, distribution and wastewater processing. Typically Scope 3.
6Mixed Waste
Source: UK Government GHG Conversion Factors for Company Reporting (2024)
Represents emissions from landfill and incineration processes, including methane and CO₂.
7Recyclable Waste
Source: UK Government GHG Conversion Factors for Company Reporting (2024)
Represents net emissions from recycling processes, including avoided primary production.
8Hazardous Waste
Source: UK Government GHG Conversion Factors for Company Reporting (2024)
Represents emissions from hazardous waste treatment, including specialized disposal processes.
Electricity Grid Emission Factors by Country
Country-specific electricity grid emission factors (kgCO₂e/kWh) per GHG Protocol location-based method for EEA+ countries.
| Country | kgCO₂e/kWh | Country | kgCO₂e/kWh | Country | kgCO₂e/kWh |
|---|---|---|---|---|---|
| AT | 0,105 | BE | 0,150 | BG | 0,390 |
| CH | 0,023 | CY | 0,580 | CZ | 0,450 |
| DE | 0,375 | DK | 0,125 | EE | 0,550 |
| ES | 0,175 | FI | 0,085 | FR | 0,055 |
| GB | 0,215 | GR | 0,375 | HR | 0,180 |
| HU | 0,235 | IE | 0,275 | IS | 0,012 |
| IT | 0,255 | LI | 0,018 | LT | 0,210 |
| LU | 0,120 | LV | 0,190 | MT | 0,380 |
| NL | 0,325 | NO | 0,018 | PL | 0,691 |
| PT | 0,155 | RO | 0,245 | SE | 0,027 |
| SI | 0,200 | SK | 0,135 | Other | 0,238 |
Source: European Environment Agency (EEA) — Greenhouse gas emission intensity of electricity generation (official dataset) (2023)
Electricity emission factors are based on official European Environment Agency (EEA) data using the most recent available reporting year (t-1 approach).
Renewable Energy (RES) — Calculation Engine — Country → Region Mapping
Country-to-region mapping is based on European climate-zone grouping derived from JRC PVGIS solar data and Copernicus Climate Change Service (C3S) wind datasets. The classification reflects similarities in renewable energy production conditions across Europe and is applied consistently for both solar and wind modeling.
Source: European Commission JRC (PVGIS) and Copernicus Climate Change Service (C3S)
Solar (PV) — Monthly Factors
Solar (PV) — Monthly Factors — Value (%)
| Region | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 🌍 Nordic | 1.1% | 2.2% | 5.5% | 11% | 15.4% | 17.6% | 16.5% | 13.2% | 8.8% | 5.5% | 2.2% | 1.1% |
| 🌊 Atlantic / North-West | 3.2% | 4.3% | 7.4% | 10.6% | 12.8% | 12.8% | 12.8% | 11.7% | 9.6% | 7.4% | 4.3% | 3.2% |
| 🌾 Central / East | 3.1% | 4.2% | 8.3% | 11.5% | 12.5% | 12.5% | 12.5% | 11.5% | 9.4% | 7.3% | 4.2% | 3.1% |
| ☀️ Mediterranean | 5% | 6% | 8% | 10% | 11% | 11% | 11% | 10% | 9% | 8% | 6% | 5% |
| 🏔 Continental SE / Balkans | 4% | 5% | 8% | 11% | 12% | 12% | 12% | 11% | 9% | 7% | 5% | 4% |
Monthly solar production factors are derived from PVGIS (JRC) datasets based on multi-year solar radiation and climate data. Values represent normalized monthly distribution of annual photovoltaic energy generation and are not year-specific.
Source: European Commission JRC (PVGIS)
Based on multi-year climate averages (not year-specific)
Wind — Monthly Factors
Wind — Monthly Factors — Value (%)
| Region | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 🌍 Nordic | 11% | 10% | 9% | 8% | 7% | 6% | 6% | 6% | 7% | 9% | 11% | 10% |
| 🌊 Atlantic / North-West | 12% | 11% | 9% | 8% | 7% | 6% | 5% | 5% | 6% | 8% | 11% | 12% |
| 🌾 Central / East | 11% | 10% | 9% | 8% | 7% | 6% | 6% | 6% | 7% | 9% | 11% | 10% |
| ☀️ Mediterranean | 9% | 8% | 9% | 9% | 8% | 7% | 7% | 7% | 8% | 9% | 10% | 9% |
| 🏔 Continental SE / Balkans | 10.1% | 9.1% | 9.1% | 8.1% | 7.1% | 7.1% | 7.1% | 7.1% | 7.1% | 8.1% | 10.1% | 10.1% |
Monthly wind production factors are derived from Copernicus Climate Change Service (C3S) datasets based on ERA5 reanalysis wind data. Values represent normalized monthly distribution of wind energy potential and are not year-specific.
Source: Copernicus Climate Change Service (C3S)
Based on ERA5 multi-year wind climate data (not year-specific)
Bioenergy — Monthly Factors
Bioenergy is dispatchable and uses a flat profile across all European regions: 8.33% per month (100% ÷ 12).
Bioenergy is modeled as a dispatchable energy source with a uniform monthly distribution. A flat profile (8.33% per month) is applied across all regions due to the controllable nature of biomass-based energy production and the absence of standardized seasonal profiles at the European level.
Source: European Environment Agency (EEA)
Flat monthly distribution (model assumption based on dispatchable bioenergy characteristics)
RES Country Factors
Country-specific factors for estimating annual renewable energy production from installed capacity.
| Country | Solar (kWh/kWp/yr) | Wind CF | Country | Solar (kWh/kWp/yr) | Wind CF |
|---|---|---|---|---|---|
| AT | 1150 | 0,30 | BE | 950 | 0,32 |
| BG | 1300 | 0,28 | CH | 1100 | 0,28 |
| CY | 1700 | 0,25 | CZ | 1050 | 0,30 |
| DE | 950 | 0,32 | DK | 950 | 0,45 |
| EE | 900 | 0,33 | ES | 1650 | 0,30 |
| FI | 850 | 0,33 | FR | 1200 | 0,30 |
| GB | 900 | 0,38 | GR | 1600 | 0,30 |
| HR | 1350 | 0,27 | HU | 1250 | 0,28 |
| IE | 900 | 0,42 | IS | 800 | 0,45 |
| IT | 1400 | 0,30 | LI | 1100 | 0,25 |
| LT | 950 | 0,33 | LU | 950 | 0,30 |
| LV | 900 | 0,32 | MT | 1650 | 0,25 |
| NL | 900 | 0,35 | NO | 850 | 0,40 |
| PL | 1050 | 0,30 | PT | 1550 | 0,32 |
| RO | 1350 | 0,30 | SE | 900 | 0,35 |
| SI | 1200 | 0,25 | SK | 1150 | 0,28 |
| Other | 1000 | 0,30 |
Country-level renewable energy factors are based on international benchmarks provided by IRENA. Values represent typical annual solar yield (kWh/kWp) and wind capacity factors, adjusted for modeling purposes and cross-country comparability.
Source: International Renewable Energy Agency (IRENA)
Based on international renewable energy benchmarks (solar yield and wind capacity factors)
Global Bioenergy Capacity Factor (Bio CF)
Bioenergy is modeled as a dispatchable energy source with a high utilization rate. A global capacity factor of 0.80 is applied to reflect typical operational performance of biomass and biogas installations across Europe. This represents a standardized modeling assumption rather than a country-specific value.
Source: IEA / IRENA
Standardized modeling assumption for dispatchable bioenergy systems
Carbon Footprint — Calculation Formula
Total Emissions (tCO₂e) = Σ [ Electricity (kWh) × EF_elec + Gas (kWh) × EF_gas + Petrol (L) × EF_petrol + Diesel (L) × EF_diesel + LPG (L) × EF_lpg + Water (m³) × EF_water + Mixed Waste (t) × EF_mixed + Segregated Waste (t) × EF_seg + Hazardous Waste (t) × EF_haz ] / 1 000
Net Electricity (kWh) = Grid Consumption − RES Used
Calculation Engine
Monthly_kWh[tech] = MaxAnnualKWh × Factor[tech][region][month]
TotalRES_kWh = Σ Monthly_kWh across selected technologies
RES_Used_kWh = min(TotalRES_kWh, Consumption_kWh)
RES_Share_% = (RES_Used_kWh / Consumption_kWh) × 100
RES_Share never exceeds 100%. Missing consumption → 0%.
ESG Financial Performance — Formulas
Total Emissions (Et) = Σ (Activity × Emission Factor) / 1000 [tCO₂e]
Carbon Productivity = Revenue / Et [€/tCO₂e]
Carbon Intensity of Revenue = Total Emissions ÷ (Revenue / 1,000,000) [tCO₂e/M€]
Asset Emission Intensity = Total Emissions ÷ (Total Assets / 1,000,000) [tCO₂e/M€]
Employment — Calculation Formulas
Ending Count = Starting + Hires − Dismissals
Turnover % = (Total Dismissals / ((Starting + Ending) / 2)) × 100
Total FTE = Sum of all ending headcounts (Workforce + Management + Board)
Energy
Total Energy (kWh) = Electricity (kWh) + Natural Gas (kWh) + Petrol (L) × LHV_petrol + Diesel (L) × LHV_diesel + LPG (L) × LHV_lpg, where LHV_petrol = 9.7 kWh/L, LHV_diesel = 10.7 kWh/L, LHV_lpg = 7.5 kWh/L (IEA Energy Statistics Manual)
Energy per FTE (kWh/FTE) = Total Energy / Total Employees
Energy per m² (kWh/m²) = Total Energy / Total Area
Water
Water per FTE (m³/FTE) = Total Water / Total Employees
Water per m² (m³/m²) = Total Water / Total Area
Waste
Total Waste (kg) = Mixed + Segregated + Hazardous
Recycling Rate (%) = Recycled / Total Waste × 100 (where Total Waste = Mixed + Segregated + Hazardous)
Waste per FTE (kg/FTE) = Total Waste / Total Employees
Health & Safety
Accident Rate = Total Accidents / 100 FTE
Lost Days Rate = Total Lost Days / Total Employees × 100
Severity Rate = Lost Days / Accidents
Injury Rate per million hours worked (TRIR) = Total Accidents / Total Hours Worked × 1,000,000 [per ESRS S1-14 convention; displayed as "—" when hours worked are not collected]
Methodology Summary
Monthly renewable energy production is estimated using standard European seasonal profiles derived from publicly available datasets (PVGIS, Copernicus, ENTSO-E, IEA). Emission factors and formulas are fixed for the reporting year and applied consistently across all locations.
- Based on authoritative EU and international sources
- Conservative (avoids overstating renewable shares)
- Consistent across countries and years
- Transparent and explainable
- Suitable for Scope 2, ESG, CSRD, and internal sustainability reporting (not an external audit)
GHG Protocol: Calculations are based on the location-based method per GHG Protocol, using country-specific grid emission factors for EEA+ countries. Fallback factor of 0.238 kgCO₂e/kWh is applied for unlisted countries.
This report has been prepared by the reporting entity with the intent to align with the principles of ISO 14064-1 and the GHG Protocol Corporate Standard. Emission factors, calculation methodology, and scope definitions are documented in this section. This report has not been subject to third-party verification or external assurance.
Report Integrity Information
Disclaimer
This report has been prepared using the GHG Protocol Corporate Standard and audit-grade methodology. ESGdesk™ provides the calculation framework and reporting structure but does not verify, audit, validate, or certify submitted data. The accuracy of all reported data remains the responsibility of the reporting entity. This report does not constitute third-party verification, independent assurance, or ISO certification. To obtain formal certification, an accredited verification body must be engaged separately.
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