Meet the example company
Lindekulla Teknik AB is a fictional engineering consultancy in Stockholm with 27 employees. Its report covers 2025 and uses the VSME Basic Module, the starting set of reporting topics.
It designs buildings and advises business clients from one leased office. Its report brings together electricity bills, company-car fuel, landlord water and waste records, and payroll information.
The company, address and all figures are invented. The emissions factors demonstrate the arithmetic and are not Swedish reference factors or industry benchmarks.
- Employees
- 27
- Annual turnover
- SEK 36,450,000
The preview and downloadable PDF show the report produced by our questionnaire. Open either preview to read it at full size.
Why an engineering consultancy?
Professional and technical services lead the sector counts in the German DNK VSME reporting snapshot reviewed on 10 September 2026. This is evidence from one platform, not an EU-wide ranking. Engineering is one example within that group.
Real engineering businesses publish VSME reports, including WPO and SBE. Our company and figures are independently invented; neither business is affiliated with this example.
What does a VSME report include?
It brings information about your business together in one document. In this example, you can see three kinds of answers:
- Company information. What the business does, where it operates and the year the report covers.
- Figures from business records. Electricity and fuel use, water and waste, employee numbers, pay and training.
- Short explanations. The company describes its practices, including repairing laptops, buying refurbished office furniture and recycling paper and cardboard.
You will also see emissions figures. These express the greenhouse gases released by activities such as burning fuel and generating the electricity the company buys. The calculation guide explains how energy records become those figures.
Explore the example, section by section
Choose a topic to see the company’s answers. Inside each section, the labels and figures match the downloadable report. The example of reusing materials is open below.
Company details and reporting year
In the report: B1, Basis for Preparation.
- Basis for preparation (Basic Module Only or Basic & Comprehensive Module)
- Option A (Basic Module only)
- Basis for reporting (consolidated or individual basis)
- Individual
- Report contains disclosures from the previous reporting period that remain unchanged
- No
- Undertakings legal form
- Private limited liability undertaking
- NACE sector classification codes
- N - 71.12 Engineering activities and related technical consultancy
- Size of balance sheet (total assets)
- SEK 7,200,000.00
- Turnover
- SEK 36,450,000.00
- Number of employees
- 27.00
- Employee counting methodology
- At the end of reporting period
- Type of number of employees
- Headcount
- Country of primary operations and location of significant assets
- Sweden
- Description of sustainability-related certification(s) or label(s)
- None.
Where the company operates
In the report: B1, 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 |
Sustainability practices and plans
In the report: B2, Practices, policies and/or future initiatives for transitioning towards a more sustainable economy.
- Sustainability issues addressed by practice, policy and/or future initiative
- Climate change, Circular economy, Own workforce
- Practice, policy and/or future initiative is publicly available
- No
- Undertaking has set a target which is related to a policy
- No
Total energy used
In the report: B3, Total Energy Consumption.
- Total energy consumption
- 36.00 MWh
Electricity and fuel use
In the report: B3, 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 | |
Greenhouse gas emissions
In the report: B3, 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 |
Emissions in relation to turnover
In the report: B3, Greenhouse Gas Emissions intensity.
- Total location-based Greenhouse Gas Emissions intensity
- 0.0000001 tCO2e per SEK
- Total market-based Greenhouse Gas Emissions intensity
- 0.0000001 tCO2e per SEK
Water used by the business
In the report: B6, Water Withdrawal.
- Total amount of water withdrawn from all sites
- 180.00 m³
- Amount of water withdrawn at sites located in areas of high water-stress
- 0.00 m³
How the company reuses materials
In the report: B7, Description of circular economy principles.
- Undertaking applies circular economy principles
- Yes
- Description of how circular economy principles are applied
- 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.
Types of waste and how they are handled
In the report: B7, 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 |
Total waste produced
In the report: B7, Total Hazardous and Non-Hazardous waste.
- Total Hazardous waste generated (mass)
- 0.00 kg
- Total Non-Hazardous waste generated (mass)
- 1,200.00 kg
- Total waste generated (mass)
- 1,200.00 kg
Environmental notes and example assumptions
In the report: Environment, Other and/or entity specific information.
- Disclosure of any other environmental and/or entity specific environmental disclosures
- 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.
Permanent and temporary employees
In the report: B8, Workforce - General characteristics: type of contract.
- Number of permanent contact employees
- 25.00
- Number of temporary contract employees
- 2.00
Employees by gender
In the report: B8, Workforce - General characteristics: gender.
- Number of male employees
- 16.00
- Number of female employees
- 11.00
Countries where employees work
In the report: B8, 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 |
Employee turnover
In the report: B8, Workforce - General characteristics: turnover rate.
- Employee turnover rate
- 7.400 %
Health and safety at work
In the report: B9, Workforce - Health and safety.
- Number of recordable work related accidents in the reporting period
- 0.00
- Rate of recordable work related accidents in the reporting period
- 0.00
- Number of fatalities as a result of work-related injuries and work-related ill health
- 0.00
Pay, collective agreements and training
In the report: B10, Workforce - Remuneration, collective bargaining and training.
- Employees receive pay equal or above minimum wage determined by national law or collective bargaining agreement
- Yes
- Percentage of employees covered by collective bargaining agreements
- 100.00 %
- Average number of annual training hours per male employee
- 32.00
- Average number of annual training hours per female employee
- 34.00
Corruption and bribery convictions and fines
In the report: B11, Convictions and fines for corruption and bribery.
- Total number of convictions for the violation of anti-corruption and anti-bribery laws
- 0.00
- Total amount of fines for the violation of anticorruption and antibribery laws
- SEK 0.00
How would you prepare your own report?
Start with records you already have. Payroll gives you employee numbers, utility bills show energy use, and waste collection statements help you describe what leaves the business. The questionnaire guides you through entering the answers.
Your business may need different detail from this consultancy. For example, a production business may need additional water-use information. Questions about sites near protected natural areas depend on where you operate. The tool asks about your business to help you identify the questions that apply.
You can begin with what you know and return as you gather more information. Use the preparation checklist to find the records and people who can help.
Create a report for your own company.
Answer questions about your company and download a VSME Basic Module report to share with banks and customers. You can start with what you know and return as you gather the remaining information.
Start your reportFree during early access. No account needed.
What should you send to a bank or customer?
The PDF is a document they can read and review. If they have asked you to complete a portal or provide a particular file, check their instructions before sending your report.
Keep a draft backup as well as the finished PDF. The backup lets you reopen your answers in this tool and make changes later.
Need a digital reporting file?
The tool also provides files for software that reads report data. Your recipient can tell you which format and version their system accepts. The sample download below is an XBRL report package.
- Inline XBRL (HTML)
- A report you can open in a browser, with data labels that compatible software can read.
- XBRL report package (ZIP)
- A packaged digital report for importing into a compatible reporting system.
- xBRL-JSON
- Report data for processing in compatible software. This is separate from your editable draft backup.
The digital export is checked against the supported XBRL rules using Arelle. This checks the file’s technical format; it does not independently verify the company’s information.
Technical basis: VSME Basic Module; EFRAG Digital Template 1.3.0 and taxonomy 2026-05-01. See EFRAG’s digital resources and our version information.