[{"data":1,"prerenderedAt":334},["ShallowReactive",2],{"branscher-\u002Fen\u002Findustries\u002Fakerier":3,"branscher-akerier-locales":331},{"id":4,"title":5,"body":6,"description":321,"extension":322,"meta":323,"navigation":324,"path":325,"published":326,"seo":327,"stem":328,"updated":329,"__hash__":330},"branscher_en\u002Fen\u002Findustries\u002Fakerier.md","VS for hauliers and transport companies",{"type":7,"value":8,"toc":308},"minimark",[9,13,27,32,35,43,47,50,125,128,131,135,150,153,158,161,195,199,202,237,242,245,250,253,256,260,281,284,288],[10,11,5],"h1",{"id":12},"vs-for-hauliers-and-transport-companies",[14,15,16,20,21,26],"p",{},[17,18,19],"strong",{},"For a haulier, sustainability reporting is mostly about fuel."," The diesel, HVO or gas in the trucks usually accounts for almost all emissions, and those are exactly the figures transport buyers want. This guide explains what ",[22,23,25],"a",{"href":24},"\u002Fen\u002Fguides\u002Fvad-ar-vs","VS (formerly VSME)"," means for a haulage company and how to produce climate data your customers can use.",[28,29,31],"h2",{"id":30},"why-do-transport-buyers-ask","Why do transport buyers ask?",[14,33,34],{},"For a company that buys transport, the haulier's emissions are part of the buyer's own scope 3 emissions, in category 4 (upstream transportation) or category 9 (downstream transportation). A large company that reports its emissions therefore needs a figure from every haulier it uses, ideally one that can be compared between hauliers.",[14,36,37,38,42],{},"Read more about handling these requests in the guide ",[22,39,41],{"href":40},"\u002Fen\u002Fguides\u002Fmin-kund-kraver-hallbarhetsdata","My customer is asking for sustainability data",".",[28,44,46],{"id":45},"which-parts-of-vs-apply","Which parts of VS apply?",[14,48,49],{},"The basic module has eleven disclosures, B1 to B11. For a haulier, these usually take the most work:",[51,52,53,66],"table",{},[54,55,56],"thead",{},[57,58,59,63],"tr",{},[60,61,62],"th",{},"Disclosure",[60,64,65],{},"What it means for a haulier",[67,68,69,81,92,103,114],"tbody",{},[57,70,71,78],{},[72,73,74,77],"td",{},[17,75,76],{},"B1"," Basis for preparation",[72,79,80],{},"NACE code, number of employees, turnover and the location of sites and depots",[57,82,83,89],{},[72,84,85,88],{},[17,86,87],{},"B3"," Energy and greenhouse gas emissions",[72,90,91],{},"Fuel in scope 1, electricity and heat for premises and charging in scope 2, split into renewable and non-renewable",[57,93,94,100],{},[72,95,96,99],{},[17,97,98],{},"B5"," Biodiversity",[72,101,102],{},"Applies if depots, parking areas or workshops are in or near biodiversity-sensitive areas",[57,104,105,111],{},[72,106,107,110],{},[17,108,109],{},"B7"," Resource use and waste",[72,112,113],{},"Waste from workshops and vehicle maintenance, such as oils and tyres",[57,115,116,122],{},[72,117,118,121],{},[17,119,120],{},"B8–B10"," Workforce",[72,123,124],{},"Employees, work accidents and training hours per employee",[14,126,127],{},"B5 applies more often to hauliers and workshops than to many other small companies, because the business needs land for vehicles and parking. B4 (pollution) applies if the haulier already reports pollutant emissions under law or in an environmental management system.",[14,129,130],{},"For a haulier with ten employees or fewer, B3 is among the voluntary disclosures. Climate data is still often what customers ask for.",[28,132,134],{"id":133},"fuel-from-invoice-to-emissions","Fuel: from invoice to emissions",[14,136,137,138,141,142,145,146,149],{},"The data is in the bookkeeping. In the Swedish BAS chart of accounts, fuel for heavy trucks and buses is normally booked on account ",[17,139,140],{},"5621",", for cars on ",[17,143,144],{},"5611"," and for forklifts on ",[17,147,148],{},"5631",". Invoices from the fuel company or fuel card issuer usually show both the amount and the number of litres.",[14,151,152],{},"For each fuel, calculate:",[14,154,155],{},[17,156,157],{},"litres × emission factor = emissions",[14,159,160],{},"A few things to keep in mind:",[162,163,164,171,177,183,189],"ul",{},[165,166,167,170],"li",{},[17,168,169],{},"Use litres, not money",", when the invoice shows the volume. The price per litre varies, so a calculation from the amount is only an estimate.",[165,172,173,176],{},[17,174,175],{},"Keep fuels apart."," Diesel, HVO, biogas and electricity have very different emission factors.",[165,178,179,182],{},[17,180,181],{},"Report biogenic CO2 separately."," Under the GHG Protocol, CO2 from burning biofuels such as HVO is reported on a separate line outside the scopes, not in the total.",[165,184,185,188],{},[17,186,187],{},"State the source and year"," of the emission factors you used.",[165,190,191,194],{},[17,192,193],{},"Convert to MWh"," for the energy table in B3, split into renewable and non-renewable.",[28,196,198],{"id":197},"a-figure-the-transport-buyer-can-use","A figure the transport buyer can use",[14,200,201],{},"A haulier drives for many customers, and each customer only wants its share of the emissions. A single total for the whole company is therefore rarely enough. What makes the figure useful to a large buyer is:",[162,203,204,210,216,222,231],{},[165,205,206,209],{},[17,207,208],{},"Emissions per service bought",", so the buyer can compare hauliers.",[165,211,212,215],{},[17,213,214],{},"How the figure is allocated",", meaning which allocation key you used.",[165,217,218,221],{},[17,219,220],{},"The period",", so the buyer knows which year the figure covers.",[165,223,224,227,228],{},[17,225,226],{},"Whether the figure is based on your own data"," (the haulier's actual fuel) ",[17,229,230],{},"or on default values.",[165,232,233,236],{},[17,234,235],{},"The trend over time",", ideally several years.",[238,239,241],"h3",{"id":240},"tonne-kilometres-as-the-allocation-key","Tonne-kilometres as the allocation key",[14,243,244],{},"Tonne-kilometres (tkm) are the weight of the goods multiplied by the distance driven. Twelve tonnes driven 50 km is 600 tkm. The measure captures both how much and how far, which makes it a common way to allocate a haulier's emissions to customers:",[14,246,247],{},[17,248,249],{},"customer's emissions = (customer's tkm ÷ haulier's total tkm) × haulier's emissions from fuel",[14,251,252],{},"The number of deliveries or parcels is easier to count but says little about how heavy and long a transport is. If you have weight and distance per customer, tonne-kilometres give a fairer allocation, and many transport buyers use the same measure themselves.",[14,254,255],{},"If weight or distance is missing, allocating per invoiced amount can be a reasonable first step. In that case, state which key you used.",[28,257,259],{"id":258},"checklist-for-the-haulier","Checklist for the haulier",[261,262,263,266,269,272,275,278],"ol",{},[165,264,265],{},"Collect the year's fuel invoices and note the litres per fuel.",[165,267,268],{},"Calculate scope 1 with emission factors from a published source, and report biogenic CO2 separately.",[165,270,271],{},"Add electricity and heat for depots and offices in scope 2.",[165,273,274],{},"Check whether B5 applies to your sites.",[165,276,277],{},"Choose an allocation key, preferably tonne-kilometres, and produce a figure per customer.",[165,279,280],{},"Write \"data not available\" where data is missing, and state your method and sources.",[14,282,283],{},"Washproof reads the bookkeeping from Fortnox or an SIE file, finds the fuel invoices and calculates emissions per fuel. Every figure shows which invoice and which emission factor it is based on.",[28,285,287],{"id":286},"sources","Sources",[162,289,290,299,302,305],{},[165,291,292,293,42],{},"Commission Recommendation (EU) 2025\u002F1710 of 30 July 2025 on a voluntary sustainability reporting standard for small and medium-sized undertakings, ",[22,294,298],{"href":295,"rel":296},"https:\u002F\u002Feur-lex.europa.eu\u002Feli\u002Freco\u002F2025\u002F1710\u002Foj",[297],"nofollow","OJ L 2025\u002F1710",[165,300,301],{},"Commission Delegated Regulation C(2026) 5011 of 3 July 2026 (Voluntary Standard).",[165,303,304],{},"Greenhouse Gas Protocol, Corporate Value Chain (Scope 3) Accounting and Reporting Standard.",[165,306,307],{},"BAS chart of accounts 2026.",{"title":309,"searchDepth":310,"depth":310,"links":311},"",2,[312,313,314,315,319,320],{"id":30,"depth":310,"text":31},{"id":45,"depth":310,"text":46},{"id":133,"depth":310,"text":134},{"id":197,"depth":310,"text":198,"children":316},[317],{"id":240,"depth":318,"text":241},3,{"id":258,"depth":310,"text":259},{"id":286,"depth":310,"text":287},"How a haulage company produces a sustainability report under VS (formerly VSME) and climate data that transport buyers can use, with tonne-kilometres, fuel and allocation per customer.","md",{},true,"\u002Fen\u002Findustries\u002Fakerier","2026-10-19",{"title":5,"description":321},"en\u002Findustries\u002Fakerier",null,"PBrYBFoFf4ZEGis24KO6oJcUAWH4f-Pqf_VHP0BvD9k",[332,333],"sv","en",1792762845847]