Disclosure B3 asks for three numbers:
- Total energy consumption in MWh (optionally split into renewable and non-renewable electricity).
- Scope 1 emissions in tonnes of CO2-equivalent: fuels you burn yourself (gas boiler, company vans, generators).
- Scope 2 (location-based) emissions: electricity, heat or steam you buy, calculated with grid-average emission factors.
Companies with 10 or fewer employees may treat B3 as voluntary.
Step 1: collect activity data
| Source | Where to find it | Unit |
|---|---|---|
| Electricity | 12 monthly invoices | kWh |
| Natural gas | Gas invoices (in Romania already in kWh) | kWh |
| District heating | Heat supplier invoices | kWh or Gcal (1 Gcal = 1,163 kWh) |
| Diesel, petrol, LPG | Fuel-card statements, receipts | litres |
Step 2: convert to energy (MWh)
Electricity and gas in kWh ÷ 1,000 = MWh. For liquid fuels, multiply litres by the energy content. Our tool uses the IPCC 2006 default net calorific values with typical densities: diesel ≈ 9.94 kWh/l, petrol ≈ 9.20 kWh/l, LPG ≈ 7.16 kWh/l.
Step 3: Scope 1
Multiply each fuel by its emission factor. Default factors in the VS Report Builder are derived from IPCC 2006 Tables 1.2 and 1.4:
| Fuel | Factor |
|---|---|
| Diesel / heating gas oil | 2.653 kg CO2 per litre |
| Petrol | 2.295 kg CO2 per litre |
| LPG | 1.627 kg CO2 per litre |
| Natural gas (invoiced on gross calorific value) | 0.1818 kg CO2 per kWh |
Step 4: Scope 2 (location-based)
kWh of electricity × the national grid-average factor (g CO2e/kWh) ÷ 1,000,000 = tonnes. A public source is the European Environment Agency indicator Greenhouse gas emission intensity of electricity generation (CC BY 4.0). The supplier mix printed on your bill is a market-based figure, which you may disclose separately on a voluntary basis.
Worked example
A workshop uses 180,000 kWh of electricity, 95,000 kWh of gas and 6,000 litres of diesel. If you enter a grid factor of 250 g/kWh (an illustrative value, not Romania's actual factor), the results are:
- Energy: 180 + 95 + 59.7 = 334.7 MWh
- Scope 1: 95,000 × 0.1818 + 6,000 × 2.653 = 33.2 t CO2
- Scope 2: 180,000 × 250 ÷ 10⁶ = 45 t CO2e
Sources: Delegated Regulation (EU) 2026/1560, para. 33; IPCC 2006 Guidelines Vol. 2 Ch. 1; EEA legal notice (CC BY 4.0). General information, not professional advice.