Published October 19, 2026
Sustainability report from Fortnox
Much of the data for a sustainability report is already in Fortnox. Electricity, heat and fuel are booked as costs, and supplier invoices often show both the amount and the quantity. This guide shows where the data is, how to get it out and what you need to add for a report under VS (formerly VSME).
What do you need from the bookkeeping?
The climate part of the report, disclosure B3, is based on energy consumption and emissions. With the Swedish BAS chart of accounts, which most Fortnox companies use, the data sits on a few accounts:
| Account (BAS) | Content | Used for |
|---|---|---|
| 5020 | Electricity | Scope 2 and the energy table |
| 5030 | Heating | Scope 2 (district heating) or scope 1 (own fuel) |
| 5611 | Fuel for cars | Scope 1 |
| 5621 | Fuel for trucks and buses | Scope 1 |
| 5631 | Fuel for forklifts | Scope 1 |
| 5800 group | Travel expenses | Scope 3, business travel |
| Class 4 and other costs in classes 5–6 | Purchases of goods, materials and services | Scope 3, purchased goods and services |
The accounts tell you how much money went to electricity or fuel, but not how many kilowatt-hours or litres that was. That information is on the supplier invoice. That is why the invoices, not just the account balances, give the best figures.
The bookkeeping also contains data for the social part of the report, such as staff costs and training costs, and company data for B1, such as turnover and balance sheet total.
Two ways to get the data out
Export an SIE file
SIE is the Swedish standard format for moving bookkeeping between systems. In Fortnox, you export an SIE4 file for the financial year. The file contains the chart of accounts, balances and every voucher with date, amount and text.
With the SIE file you can sum the costs per account and find the vouchers for electricity, heat and fuel. You then need to get the quantities, meaning litres and kilowatt-hours, from the invoices.
Connect Fortnox directly
A reporting tool can also connect directly to Fortnox. You log in to Fortnox and allow the tool to read the bookkeeping. The advantage is that the tool can fetch the supplier invoices and read the quantities directly, and that the data can be updated without a new export.
Always check which permissions you grant. A sustainability reporting tool only needs to read, not change anything in the bookkeeping.
From account to emissions
The same calculation applies to every item:
quantity × emission factor = emissions
- Find the invoices for electricity, heat and fuel for the financial year.
- Read the quantity on each invoice: kWh for electricity and heat, litres for fuel.
- Choose an emission factor from a published source, and note the source and year.
- Calculate the emissions per item and sum them per scope.
- Convert the energy to MWh and split it into renewable and non-renewable for the energy table in B3.
When an invoice has no quantity, you can convert from the amount using an average price. That is an estimate, and the report should say so.
What is not in the bookkeeping
The bookkeeping covers a lot, but not everything VS asks for. You need to get these elsewhere:
- Number of employees and work accidents (B8 and B9), from the payroll system or staff records.
- Training hours per employee (B10). The bookkeeping shows what training costs, not how many hours it took.
- Waste quantities (B7). The invoice from the waste company sometimes shows weight; otherwise you have to ask the company.
- Where your sites are (B1), and whether any is near a biodiversity-sensitive area (B5).
- Policies and initiatives (B2), which you describe yourself.
Tips for better data next year
- Book on the right account. Electricity on 5020, fuel on the 56 accounts, not on a catch-all account for other costs.
- Keep the invoices as PDFs in Fortnox, so the quantities can be read afterwards.
- Keep fuels apart. If you fill up with both diesel and HVO, make sure the invoices show them separately.
- Ask suppliers to state the quantity on the invoice if it is missing.
Washproof connects to Fortnox with read-only access, or reads an SIE file, and finds the invoices for electricity, heat and fuel. The report is produced under VS, and every figure shows which invoice and which emission factor it is based on.
Sources
- Commission Recommendation (EU) 2025/1710 of 30 July 2025 on a voluntary sustainability reporting standard for small and medium-sized undertakings, OJ L 2025/1710.
- Commission Delegated Regulation C(2026) 5011 of 3 July 2026 (Voluntary Standard).
- BAS chart of accounts 2026.