ESGdesk™ Methodology
ESGdesk's methodology covers the VSME Basic Module (B1–B11) end-to-end, with emissions quantified using ISO 14064-1, the GHG Protocol, and country-specific factors from EEA, DEFRA, JRC PVGIS, and Copernicus ERA5. The dataset is maintained by ESGdesk and updated annually based on the latest available scientific sources; each closed reporting year locks its methodology snapshot for full reproducibility.
Standards we implement
ESGdesk is built around the VSME Basic Standard published by EFRAG, with quantification grounded in the GHG Protocol and a data shape ready for future CSRD scope-up.
VSME Basic Module (B1–B11) — EFRAG
Primary reporting framework. Covers company profile, environmental KPIs, workforce and governance disclosures defined by EFRAG's Voluntary SME Standard.
GHG Protocol Corporate Standard
Quantification methodology for Scope 1, Scope 2 (location-based and market-based) and selected Scope 3 categories.
CSRD-ready data shape
Selected environmental metrics include an indicative mapping to ESRS disclosure areas, so VSME data collected today can support a CSRD scope-up as your company grows.
Built on Trusted Scientific Sources
ESGdesk™ default settings are derived from the following internationally recognized databases and standards. The methodology dataset is revised and updated annually by ESGdesk based on the latest available sources:
GHG Protocol
Corporate Standard & Scope 2 Guidance — the global framework for measuring greenhouse gas emissions
IEA (International Energy Agency)
Country-specific electricity emission factors, updated annually
ENTSO-E Transparency Platform
European grid mix data for electricity carbon intensity calculations
PVGIS (EU Joint Research Centre)
Satellite-based solar irradiance data for photovoltaic energy yield estimation
Copernicus ERA5 Reanalysis
High-resolution wind speed data for regional wind turbine output modelling
ESRS (European Sustainability Reporting Standards)
Disclosure requirements under the CSRD directive for employment & social metrics
IPCC Emission Factor Database
Reference emission factors for stationary combustion (gas, fuel, biomass)
Eurostat Environmental Statistics
EU-wide benchmarks for waste generation, water use, and resource efficiency indicators
What's in the Methodology Dataset
The methodology dataset is maintained by ESGdesk and updated annually based on the latest available scientific sources. Each component below is applied automatically to your calculations. When you close a reporting year, the active methodology snapshot is locked into that year — so historical reports remain reproducible even after the methodology is updated for newer reporting periods.
Emission Factors
CO₂e coefficients for Gas (default 0.204 kg/kWh), Fuel (2.5 kg/L), and country-specific Electricity factors sourced from IEA and ENTSO-E transparency data.
Renewable Energy (RES) Profiles
Monthly production curves for Solar and Wind installations, based on PVGIS satellite irradiance data and Copernicus ERA5 wind atlases. Bioenergy defaults to flat 8.33% per month.
Country-to-Region Mapping
Each country is assigned to one of 5 climate regions (Nordic, Atlantic/NW, Central/East, Mediterranean, Continental SE) that determine the seasonal distribution of renewable energy production.
Water & Waste Factors
Conversion factors for water consumption intensity and waste disposal methods, aligned with GHG Protocol Scope 3 recommendations.
Employment Formulas
FTE headcount roll-forward logic (Starting + Hires − Dismissals) and turnover rate formula: (Dismissals ÷ Average Headcount) × 100%, following ESRS S1 guidelines.
Financial Performance Metrics
Carbon Productivity (Revenue ÷ Total Emissions), Revenue Emission Intensity, and Asset Emission Intensity — calculated using GHG Protocol-aligned total emissions values.
Example: Renewable Energy Seasonal Profiles
Solar and Wind energy production varies throughout the year depending on your location's climate region. ESGdesk™ uses scientifically modelled monthly profiles to distribute your annual renewable production across 12 months. Here's what the default Central/East Europe profile looks like:
Solar — Example Monthly Profile (Central Europe)
Values represent % of annual production distributed across months. Total always sums to 100%.
Wind — Example Monthly Profile (Central Europe)
Values represent % of annual production distributed across months. Total always sums to 100%.
These profiles are derived from country-specific climate-region modeling (Nordic, Atlantic/NW, Central/East, Mediterranean, Continental SE) and applied automatically to your renewable energy data. Each profile always sums to 100% of declared annual production.
From Raw Data to Auditable Reports
Every calculation step is documented in your final report's Methodology chapter — including the exact emission factors, RES profiles, and formulas used.
Enter Activity Data
Upload invoices or enter consumption data (kWh, m³, litres, headcount, revenue).
Settings Applied
ESGdesk™ applies the active methodology dataset — emission factors, RES profiles, and financial formulas — automatically. Closed years use the locked methodology snapshot.
Report Generated
A fully transparent report is generated with footnotes referencing every factor and formula used.
Data Responsibility
ESGdesk™ is a software tool for ESG data collection, calculations, and report generation. The User is solely responsible for the accuracy of input data and any reports or decisions based on the platform's outputs. The methodology dataset is maintained by ESGdesk based on the latest available scientific sources.
CSRD / ESRS Alignment Statement
ESGdesk™ is a data collection, calculation, and reporting platform. It is not a CSRD readiness tool and does not replace external verification or assurance.
- • Aligned with the EFRAG Voluntary SME (VSME) Basic Module (B1–B11) as the primary disclosure framework
- • Calculations are aligned with the principles of ISO 14064-1 and the GHG Protocol Corporate Standard
- • Selected environmental metrics include a reference mapping to relevant ESRS disclosure areas (for example E1-5 and E1-6)
- • The ESRS mapping provided by the platform is indicative and does not constitute a complete ESRS-compliant disclosure
- • A full Double Materiality Assessment workflow is not currently implemented
- • No EU Taxonomy reporting module is currently available
- • No XBRL / ESEF export capability is currently offered
- • Scope 3 coverage is currently limited to selected categories
Final responsibility for the accuracy and regulatory compliance of ESG disclosures remains with the reporting organization.
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