{"entity":{"name":"Acme Supplies SRL","legal_form":"Société à responsabilité limitée (SRL)","registration_number":"BE0123456789","address":"Rue de la Loi 100, 1040 Brussels, Belgium"},"period":{"start":"2025-01-01","end":"2025-12-31","label":"FY2025"},"methodology":"ghg_protocol_corporate","boundary":"operational_control","scope1":[{"source":"Natural gas heating — Havenlaan warehouse","activity_data":"12 800 m³ natural gas","tCO2e":"26.4"},{"source":"Company vehicle fleet — diesel (14 vans)","activity_data":"38 400 litres diesel","tCO2e":"95.8"},{"source":"Refrigerant top-ups (R-410A, R-32)","activity_data":"2.1 kg leakage","tCO2e":"1.8"}],"scope2":{"market_based_tCO2e":"218.0","location_based_tCO2e":"294.5","electricity_MWh":"1 420","renewable_share_pct":"94"},"scope3":[{"category_number":1,"category_name":"Purchased goods and services","applicable":true,"tCO2e":"312.0","notes":"Spend-based method — DEFRA 2024 emission factors applied to top 20 suppliers (78% of spend)."},{"category_number":2,"category_name":"Capital goods","applicable":true,"tCO2e":"41.0"},{"category_number":3,"category_name":"Fuel- and energy-related activities","applicable":true,"tCO2e":"18.5"},{"category_number":4,"category_name":"Upstream transportation and distribution","applicable":true,"tCO2e":"96.0","notes":"Road freight Rotterdam–Brussels + LTL inbound from Tier-1 suppliers."},{"category_number":5,"category_name":"Waste generated in operations","applicable":true,"tCO2e":"4.2"},{"category_number":6,"category_name":"Business travel","applicable":true,"tCO2e":"22.0","notes":"Rail and air travel; hotel nights per GHG Protocol hotel factor."},{"category_number":7,"category_name":"Employee commuting","applicable":true,"tCO2e":"48.0","notes":"From annual mobility survey (73% response)."},{"category_number":8,"category_name":"Upstream leased assets","applicable":false,"tCO2e":"0.0","notes":"No material upstream leased assets."},{"category_number":9,"category_name":"Downstream transportation and distribution","applicable":false,"tCO2e":"0.0","notes":"Delivered ex-works — freight controlled by customer."},{"category_number":10,"category_name":"Processing of sold products","applicable":false,"tCO2e":"0.0"},{"category_number":11,"category_name":"Use of sold products","applicable":false,"tCO2e":"0.0","notes":"Non-energy-consuming distributed goods."},{"category_number":12,"category_name":"End-of-life treatment of sold products","applicable":true,"tCO2e":"6.3"},{"category_number":13,"category_name":"Downstream leased assets","applicable":false,"tCO2e":"0.0"},{"category_number":14,"category_name":"Franchises","applicable":false,"tCO2e":"0.0"},{"category_number":15,"category_name":"Investments","applicable":false,"tCO2e":"0.0"}],"total_tCO2e":"889.0","intensity_metrics":[{"metric_name":"Emissions intensity per revenue","value":"22.1","denominator":"tCO2e / M€ revenue"},{"metric_name":"Emissions intensity per employee","value":"6.3","denominator":"tCO2e / FTE"},{"metric_name":"Emissions intensity per m² warehouse","value":"0.081","denominator":"tCO2e / m²"}],"assurance_level":"limited","verifier":{"name":"Verifavia Belgium SA","accreditation":"BELAC 533-V, ISO 14065 accredited GHG verifier"},"signatory":{"name":"Isabelle Moreau","role":"Chief Financial Officer, Acme Supplies SRL","date":"2026-03-18","place":"Brussels"}}