https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/vsme#OptionABasicModuleOnlyMember https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/vsme#IndividualMember https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/vsme#PrivateLimitedLiabilityUndertakingMember https://xbrl.efrag.org/taxonomy/nace/2026-05-01#NACE_N7112 https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/vsme#AtTheEndOfTheReportingPeriodMember https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/vsme#HeadcountMember https://xbrl.org/2024/iso3166#SE https://xbrl.org/2024/iso3166#SE https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/vsme#CircularEconomyMember https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/vsme#ClimateChangeMember https://xbrl.efrag.org/taxonomy/vsme/2026-05-01/vsme#OwnWorkforceMember iso4217:SEK xbrli:pure utr:MWh utr:tCO2e utr:tCO2e iso4217:SEK utr:m3 utr:kg SE.BOLAGSVERKET.EXAMPLE2025 2025-01-01 2025-12-31 SE.BOLAGSVERKET.EXAMPLE2025 2025-12-31 SE.BOLAGSVERKET.EXAMPLE2025 2025-12-31 1 SE.BOLAGSVERKET.EXAMPLE2025 2025-01-01 2025-12-31 vsme:RenewableEnergyMember SE.BOLAGSVERKET.EXAMPLE2025 2025-01-01 2025-12-31 vsme:NonRenewableEnergyMember SE.BOLAGSVERKET.EXAMPLE2025 2025-01-01 2025-12-31 waste:W-200101-Non-Hazardous-PaperAndCardboardMember SE.BOLAGSVERKET.EXAMPLE2025 2025-01-01 2025-12-31 waste:W-200301-Non-Hazardous-MixedMunicipalWasteMember SE.BOLAGSVERKET.EXAMPLE2025 2025-12-31 country:SE

Lindekulla Teknik AB (fictional example)

Sustainability Report

Prepared in accordance with the EFRAG Voluntary Sustainability Reporting Standard for Non-Listed SMEs (VSME).

2025

Document Information

Entity Name
Lindekulla Teknik AB (fictional example)
Company identifier
SE.BOLAGSVERKET.EXAMPLE2025
Identifier type
EUID (EU business register)
Report currency
SEK
Report period
2025-01-01 – 2025-12-31
Decimal separator
. (FULL STOP)
Report generated
2026-09-14 18:15:03 +0000

All disclosures are related to the reporting period above unless specified otherwise.

Table of contents

  1. B1 - General information
  2. B2 - General information
  3. B3 - Environment
  4. B6 - Environment
  5. B7 - Environment
  6. Enviroment - Other and/or entity specific information
  7. B8 - Social
  8. B9 - Social
  9. B10 - Social
  10. B11 - Governance

B1 - General information - Basis for Preparation ⮌

Option A (Basic Module only)
Basis for preparation (Basic Module Only or Basic & Comprehensive Module)
Individual
Basis for reporting (consolidated or individual basis)
No
Report contains disclosures from the previous reporting period that remain unchanged
Private limited liability undertaking
Undertakings legal form
N - 71.12 Engineering activities and related technical consultancy
NACE sector classification codes
SEK 7,200,000.00
Size of balance sheet (total assets)
SEK 36,450,000.00
Turnover
27.00
Number of employees
At the end of reporting period
Employee counting methodology
Headcount
Type of number of employees
Sweden
Country of primary operations and location of significant assets
None.
Description of sustainability-related certification(s) or label(s) This disclosure should include, where relevant, the issuers of the certification or label, date and rating score

B1 - General information - List of sites ⮌

Identifier of site 2025-01-01 – 2025-12-31
Address of site Postal code of site City of site Country of site
1 Exempelgatan 27 (fictional address) 111 22 Stockholm Sweden

B2 - General information - Practices, policies and/or future initiatives for transitioning towards a more sustainable economy ⮌

Climate change, Circular economy, Own workforce
Sustainability issues addressed by practice, policy and/or future initiative
No
Practice, policy and/or future initiative is publicly available
No
Undertaking has set a target which is related to a policy

B3 - Environment - Total Energy Consumption ⮌

36.00 MWh
Total energy consumption

B3 - Environment - Breakdown of energy consumption ⮌

2025-01-01 – 2025-12-31
MWh
Total renewable and non-renewable energy Renewable energy Non-renewable energy
Energy consumption from electricity 24.00 20.00 4.00
Energy consumption from fuels 12.00 12.00

B3 - Environment - Estimated Greenhouse Gas Emissions ⮌

2025-01-01 – 2025-12-31
tCO2e
Currently stated
Gross Scope 1 greenhouse gas emissions 3.20
Gross location-based Scope 2 greenhouse gas emissions 0.60
Gross market-based Scope 2 greenhouse gas emissions 0.20
Total (gross) location-based Scope 1 and Scope 2 GHG emissions 3.80
Total (gross) market-based Scope 1 and Scope 2 GHG emissions 3.40
Total (gross) location-based GHG emissions 3.80
Total (gross) market-based GHG emissions 3.40

B3 - Environment - Greenhouse Gas Emissions intensity ⮌

0.0000001 tCO2e per SEK
Total location-based Greenhouse Gas Emissions intensity Calculation: (Scope 1 + Scope 2 + Scope 3 GHG emissions location-based) / turnover
0.0000001 tCO2e per SEK
Total market-based Greenhouse Gas Emissions intensity Calculation: (Scope 1 + Scope 2 + Scope 3 GHG emissions market-based) / turnover

B6 - Environment - Water Withdrawal ⮌

180.00 m³
Total amount of water withdrawn from all sites
0.00 m³
Amount of water withdrawn at sites located in areas of high water-stress

B7 - Environment - Description of circular economy principles ⮌

Yes
Undertaking applies circular economy principles
Our engineering consultancy repairs laptops and keeps them in service for at least five years where possible. We buy refurbished office furniture, reuse equipment between projects, and separate paper and cardboard for recycling. No production or manufacturing takes place at our office.
Description of how circular economy principles are applied

B7 - Environment - Breakdown of waste by type ⮌

Type of waste 2025-01-01 – 2025-12-31
kg
Waste diverted to recycle or reuse (mass) Waste directed to disposal (mass) Total waste recycled, reused and directed to disposal (mass)
20 01 01 - Non-Hazardous - Paper and cardboard 450.00 0.00 450.00
20 03 01 - Non-Hazardous - Mixed municipal waste 0.00 750.00 750.00

B7 - Environment - Total Hazardous and Non-Hazardous waste ⮌

0.00 kg
Total Hazardous waste generated (mass)
1,200.00 kg
Total Non-Hazardous waste generated (mass)
1,200.00 kg
Total waste generated (mass) Calculation: total Hazardous waste generated + total Non-Hazardous waste generated (mass)

Enviroment - Other and/or entity specific information ⮌

Fictional example: all company details and figures are invented, not sector benchmarks. The reporting boundary is one leased, electrically heated office in Stockholm and company cars used for client visits. Electricity is 24,000 kWh (including heating); car fuel is 12 MWh. Illustrative emissions assumptions: fuel, 12 MWh x 0.2667 tCO2e/MWh = 3.20 tCO2e; location-based electricity, 24,000 kWh x 0.025 kgCO2e/kWh = 0.60 tCO2e; market-based electricity, 24,000 kWh x 0.008333 kgCO2e/kWh = 0.20 tCO2e (rounded). These factors are invented for arithmetic, not published Swedish factors. Water and waste are the office share of landlord records. No hazardous waste arose during the example year.
Disclosure of any other environmental and/or entity specific environmental disclosures

B8 - Social - Workforce - General characteristics: type of contract ⮌

25.00
Number of permanent contact employees
2.00
Number of temporary contract employees

B8 - Social - Workforce - General characteristics: gender ⮌

16.00
Number of male employees
11.00
Number of female employees

B8 - Social - Workforce - General characteristics: country of employment ⮌

Country of employment contract 2025-01-01 – 2025-12-31
Number of employees for country of employment contract
Sweden 27.00

B8 - Social - Workforce - General characteristics: turnover rate ⮌

7.400 %
Employee turnover rate Calculation: (number of employees who left during the reporting period / average number of employees during the reporting period) * 100

B9 - Social - Workforce - Health and safety ⮌

0.00
Number of recordable work related accidents in the reporting period
0.00
Rate of recordable work related accidents in the reporting period Calculation: (number of recordable work-related accidents in the reporting year / total number of hours worked in a year by all employees) * 200000. The amount of 200000 hours represents the total annual working hours of 100 employees (40 hours per week for 50 weeks per year) and serves as the standard base for calculating the incidence rate over a year, applicable to undertakings with up to 250 employees
0.00
Number of fatalities as a result of work-related injuries and work-related ill health

B10 - Social - Workforce - Remuneration, collective bargaining and training ⮌

Yes
Employees receive pay equal or above minimum wage determined by national law or collective bargaining agreement
100.00 %
Percentage of employees covered by collective bargaining agreements Calculation: (number of employees covered by collective bargaining agreements / total number of employees) * 100
32.00
Average number of annual training hours per male employee
34.00
Average number of annual training hours per female employee

B11 - Governance - Convictions and fines for corruption and bribery ⮌

0.00
Total number of convictions for the violation of anti-corruption and anti-bribery laws
SEK 0.00
Total amount of fines for the violation of anticorruption and antibribery laws

This report contains 63 XBRL facts.