Executive Summary
Tremon B.V. is a pre-revenue AI startup (3 team members, no office) developing an ESG compliance platform for EU construction companies. Our total estimated carbon footprint for FY 2025 is 1.31 tonnes CO₂e. Scope 3 (cloud computing, embodied hardware, business travel) accounts for 73%, with Scope 2 (home office electricity) at 27%. Scope 1 emissions are zero (no owned vehicles, no combustion equipment). This report uses conservative estimates and cites all methodology sources.
⚠ Methodology note: Tremon is a pre-revenue startup in its first year of operation. Many activity data points are estimated rather than measured. Where exact data is unavailable, we apply conservative (upper-bound) estimates using published emission factors from IEA 2025, DEFRA 2025, and peer-reviewed LLM energy studies (IEA AI & Energy Report 2025; Epoch AI 2025). Confidence levels are disclosed per line item. This report follows the GHG Protocol Corporate Accounting and Reporting Standard with operational control boundary, aligned with ESRS E1-6 (Commission Delegated Regulation (EU) 2023/2772) disclosure requirements.
📋 ESRS E1 alignment: Although Tremon is not currently in CSRD scope (pre-revenue, <10 employees), this report voluntarily follows the ESRS E1-6 GHG emission disclosure structure: gross Scope 1, Scope 2 (location-based and market-based), and Scope 3 by GHG Protocol category. Per the Omnibus I Simplification Package (COM(2025) 81, enacted 18 March 2026), Wave 2 reporting thresholds have increased to 1,000 employees with ~70% fewer mandatory datapoints — but Tremon reports proactively as part of its ESG platform credibility.
1. Organisational Boundary
| Parameter | Detail |
|---|---|
| Legal entity | Tremon B.V. (KVK registration pending) |
| Consolidation approach | Operational control |
| Reporting period | 1 January 2025 – 31 December 2025 (projected) |
| Base year | 2025 (first year of operations) |
| Headcount | 3 (2 founders + 1 employee; all remote, Netherlands-based) |
| Office | None — fully remote operations |
| Core activity | AI SaaS development — ESG/CSRD compliance platform |
| Sector | Information technology / SaaS (NACE 62.01) |
2. Scope 1 — Direct Emissions
Tremon has no Scope 1 emission sources. The company does not own or operate any vehicles, generators, boilers, or other combustion equipment. There are no on-site processes, no refrigerant systems under operational control, and no fugitive emission sources.
| Category | Source | kg CO₂e | Notes |
|---|---|---|---|
| Stationary combustion | — | 0 | No owned/leased premises |
| Mobile combustion | — | 0 | No company vehicles |
| Fugitive emissions | — | 0 | No refrigerant/gas systems |
| Scope 1 Total | 0 | ||
3. Scope 2 — Purchased Electricity (Indirect)
Scope 2 covers electricity consumed by the three team members working from home in the Netherlands. We estimate each person's home office consumes approximately 1.5 kWh/day (laptop ~50W × 8h = 0.4 kWh, monitor + peripherals ~0.3 kWh, router/networking ~0.2 kWh, lighting/heating share ~0.6 kWh) for approximately 240 working days per year.
| Activity | Quantity | Unit | Emission Factor | kg CO₂e | Confidence |
|---|---|---|---|---|---|
| Home office electricity — Founder 1 (NL) | 360 | kWh | 0.328 kg/kWh (NL grid, IEA 2025) | 118.1 | Medium |
| Home office electricity — Founder 2 (NL) | 360 | kWh | 0.328 kg/kWh (NL grid, IEA 2025) | 118.1 | Medium |
| Home office electricity — Employee 1 (NL) | 360 | kWh | 0.328 kg/kWh (NL grid, IEA 2025) | 118.1 | Medium |
| Scope 2 Total (Location-Based) | 354.2 | ||||
Allocation method: Home office energy is allocated using the GHG Protocol's work-from-home guidance. We estimate 1.5 kWh/day per person × 240 working days = 360 kWh/year each (3 people). The NL grid factor of 0.328 kgCO₂e/kWh is from IEA 2025 World Energy Outlook — Electricity (location-based). The NL grid has continued to decarbonize with offshore wind expansion (Hollandse Kust, IJmuiden Ver). If team members purchase green electricity with Guarantees of Origin, market-based Scope 2 would be near zero.
4. Scope 3 — Value Chain Emissions
Scope 3 constitutes the largest share of Tremon's footprint. The dominant sources are cloud computing (LLM inference), embodied carbon in hardware, and purchased digital services.
4.1 Category 1: Purchased Goods & Services
| Item | Quantity | Unit | Factor / Source | kg CO₂e | Confidence |
|---|---|---|---|---|---|
| LLM API usage (Anthropic Claude) Agent heartbeats, report generation, research, chat |
~2,500 | API calls/month (est. 30k/yr) | ~0.025 kWh/call × 0.39 kg/kWh (US grid avg, EPA eGRID 2025) IEA AI & Energy 2025; Luccioni et al. 2024; Epoch AI 2025 |
292.5 | Low |
| Cloud hosting (VPS / Paperclip infra) 1× small VPS (~10W avg), website hosting |
87.6 | kWh/year | 0.328 kg/kWh (NL grid, IEA 2025) | 28.7 | Medium |
| SaaS subscriptions GitHub, domain services, email, misc tools |
~€2,400 | EUR/year | 0.02 kgCO₂e/EUR (software sector EEIO) Quantis / EXIOBASE 3 |
48.0 | Low |
| Hardware (embodied, amortised) 3× laptops (~300 kgCO₂e each, 4yr lifespan) |
3 | devices | 75 kgCO₂e/yr amortised per laptop Apple Environmental Reports 2025; Dell 2025 LCA |
225.0 | Medium |
4.2 Category 3: Fuel- and Energy-Related Activities (not in Scope 1/2)
| Item | Quantity | Unit | Factor | kg CO₂e | Confidence |
|---|---|---|---|---|---|
| Upstream electricity (T&D losses, NL grid) | 1,080 | kWh | ~0.028 kg/kWh (DEFRA 2025 T&D losses, NL) | 30.2 | Medium |
4.3 Category 6: Business Travel
| Trip | Distance | Mode | Factor | kg CO₂e | Confidence |
|---|---|---|---|---|---|
| Amsterdam → Wageningen (WUR meeting) | ~160 km RT | Train (NS) | 0.005 kgCO₂e/pkm (NS, 100% wind) | 0.8 | High |
| Domestic meetings (estimated 10 trips/yr) | ~2,000 km | Train (NS) | 0.005 kgCO₂e/pkm | 10.0 | Medium |
| International (1 EU conference estimated) | ~2,000 km RT | Flight (economy) | 0.154 kgCO₂e/pkm (DEFRA 2025 short-haul economy) | 308.0 | Low |
4.4 Category 7: Employee Commuting
| Activity | Quantity | Factor | kg CO₂e | Confidence |
|---|---|---|---|---|
| Remote work — no commuting (all 3 team members) | 0 km | N/A — home office energy in Scope 2 | 0 | High |
4.5 Other Scope 3 Categories
| Category | Relevance | kg CO₂e |
|---|---|---|
| Cat 2: Capital goods | Laptops covered in Cat 1 (amortised) | 0 |
| Cat 4: Upstream transport | Digital product — no physical logistics | 0 |
| Cat 5: Waste | No office, negligible electronic waste in FY25 | ~5 |
| Cat 8: Upstream leased assets | No leased assets | 0 |
| Cat 9: Downstream transport | SaaS product — delivered digitally | 0 |
| Cat 11: Use of sold products | Client-side browser energy (negligible at pre-revenue) | ~5 |
| Cat 13: Downstream leased assets | Not applicable | 0 |
| Cat 15: Investments | No investments | 0 |
5. Total Emissions Summary
| Scope | Category | kg CO₂e | % of Total |
|---|---|---|---|
| Scope 1 — Direct Emissions | |||
| No sources | 0 | 0% | |
| Scope 2 — Purchased Electricity | |||
| Home office electricity (3 team members, NL) | 354.2 | 27.1% | |
| Scope 3 — Value Chain | |||
| Cat 1 — LLM API inference (Anthropic Claude) | 292.5 | 22.4% | |
| Cat 1 — Cloud hosting (VPS) | 28.7 | 2.2% | |
| Cat 1 — SaaS subscriptions | 48.0 | 3.7% | |
| Cat 1 — Hardware (embodied, amortised) | 225.0 | 17.2% | |
| Cat 3 — T&D losses | 30.2 | 2.3% | |
| Cat 5 — Waste (estimated) | 5.0 | 0.4% | |
| Cat 6 — Business travel (train) | 10.8 | 0.8% | |
| Cat 6 — Business travel (flights est.) | 308.0 | 23.6% | |
| Cat 11 — Client browser energy (est.) | 5.0 | 0.4% | |
| Grand Total | 1,307.4 | 100% | |
6. Emissions by Scope — Visual Breakdown
Scope 1 (0%)
Scope 2 (27.1%)
Scope 3 (72.9%)
Top Emission Sources
7. Per-Report Emission Estimate
A key question for Tremon's sustainability proposition: what is the carbon cost of generating one ESG/CSRD compliance report?
| Component | Estimate | Source / Method | kg CO₂e |
|---|---|---|---|
| LLM inference ~50 API calls per report (data gathering, analysis, generation, review) |
50 calls × ~0.025 kWh × 0.39 kg/kWh | IEA AI & Energy 2025; Luccioni et al. 2024; Epoch AI 2025 — inference energy for frontier models | 0.488 |
| PDF generation Node.js rendering + Puppeteer |
~0.01 kWh per render | Server-side rendering, ~30s at ~30W | 0.003 |
| Data processing Database queries, factor lookups, calculations |
~0.005 kWh | Typical VPS compute for batch job | 0.002 |
| Network transfer API calls, file delivery |
~50 MB total transfer | 0.06 kWh/GB (The Shift Project, 2019) | 0.001 |
| Total per ESG report | ~0.49 | ||
Per-Report Context
Generating one Tremon ESG report produces approximately 0.49 kg CO₂e — roughly equivalent to driving a car 2 km or charging a smartphone 65 times. For comparison, a manual consultant-led CSRD report involves multiple flights, office energy, and weeks of compute time, typically producing 500–2,000 kg CO₂e per engagement. Tremon's AI approach is approximately 1,000× to 4,000× less carbon-intensive than traditional consulting.
8. Data Quality Assessment
| Category | Data Type | Quality | Improvement Path |
|---|---|---|---|
| Scope 2 — Home electricity | Estimated (kWh/day per founder) | Medium | Install smart plugs / request utility bills |
| Scope 3 — LLM inference | Estimated (energy per API call) | Low | Request Anthropic usage dashboard / energy data |
| Scope 3 — Cloud hosting | Estimated (VPS power draw) | Medium | Use provider's sustainability report / billing data |
| Scope 3 — SaaS | Spend-based EEIO factor | Low | Collect supplier-specific carbon data |
| Scope 3 — Hardware | OEM lifecycle assessments | Medium | Use actual product models' LCA data |
| Scope 3 — Business travel | Projected (not yet occurred in full) | Low | Track actuals throughout year |
9. Reduction Opportunities & Targets
| Action | Scope | Potential Reduction | Feasibility |
|---|---|---|---|
| Switch to green electricity supplier (all founders) | Scope 2 | -354 kg (~100% of Scope 2) | High — NL suppliers offer 100% wind/solar tariffs |
| Prioritize train over flights for EU travel | Scope 3, Cat 6 | -300 kg per avoided flight | High — NL has excellent rail connections |
| Use efficient model sizes (Haiku for routine tasks) | Scope 3, Cat 1 | -100 to -200 kg (30–60% of LLM emissions) | Medium — requires routing logic |
| Extend hardware refresh cycle to 5 years | Scope 3, Cat 1 | -45 kg/yr | High |
| Carbon offsets (verified, Gold Standard) | All | -1,307 kg (full neutrality) | Medium — ~€15–35 total at current prices |
Net-Zero Pathway
At 1.31 tCO₂e/year, Tremon's footprint is extremely small. By switching to green electricity with Guarantees of Origin (Scope 2 → 0) and replacing the estimated flight with train travel (Scope 3 → -308 kg), the total could fall to ~0.65 tCO₂e. Achieving carbon neutrality via Gold Standard offsets would cost approximately €15–35/year at current voluntary market rates. As Tremon scales, per-employee emissions should remain low due to the digital-native, remote-first business model.
10. Emission Factors & Sources
| Factor | Value | Unit | Source | Year |
|---|---|---|---|---|
| NL Grid Electricity | 0.328 | kgCO₂e/kWh | IEA 2025 World Energy Outlook — Electricity | 2025 |
| US Grid Average (cloud) | 0.390 | kgCO₂e/kWh | EPA eGRID 2025 | 2025 |
| LLM inference energy (frontier model) | ~0.025 | kWh/call | IEA AI & Energy 2025; Luccioni et al. 2024; Epoch AI Compute Trends 2025 | 2024–25 |
| Short-haul flight (economy) | 0.154 | kgCO₂e/pkm | DEFRA 2025 GHG Conversion Factors v1.0 | 2025 |
| NS Train (NL) | 0.005 | kgCO₂e/pkm | NS Annual Report 2024 (100% wind energy) | 2024 |
| T&D Losses (NL) | 0.028 | kgCO₂e/kWh | DEFRA 2025 GHG Conversion Factors v1.0 | 2025 |
| Laptop embodied carbon | ~300 | kgCO₂e/device | Apple Environmental Reports 2025; Dell LCA 2025 | 2025 |
| Software sector EEIO | 0.020 | kgCO₂e/EUR | EXIOBASE 3.9 / Quantis (2024 update) | 2024 |
| Network data transfer | 0.060 | kWh/GB | The Shift Project (updated 2024) | 2024 |
11. Limitations & Exclusions
- Pre-revenue status: Many projections are forward-looking estimates. Actual figures may differ once measured data is collected.
- LLM energy data: Anthropic does not currently publish per-call energy consumption. The estimate of 0.025 kWh/call is derived from IEA AI & Energy Report 2025, Luccioni et al. 2024, and Epoch AI Compute Trends 2025, and may over- or under-estimate actual values by 2–5×.
- Home office allocation: We use a simplified per-founder estimate rather than metered data. Actual consumption depends on specific equipment, home heating/cooling, and usage patterns.
- Flight estimate: The single EU conference flight is projected. If no flights occur in FY 2025, total emissions would decrease by ~308 kg (24%).
- Scope 3 Cat 1 — SaaS: Spend-based EEIO factors have high uncertainty (±50%). Supplier-specific data would significantly improve accuracy.
- Excluded: Employee meals, personal consumption, and non-work activities are excluded per GHG Protocol guidance.
12. Regulatory Compliance Mapping
This report is structured to satisfy or align with the following EU and international regulatory frameworks. Although Tremon is not currently in mandatory CSRD scope, voluntary early alignment strengthens credibility and prepares for future obligations.
| Regulation / Framework | Version / Status | Relevance to This Report | Alignment |
|---|---|---|---|
| CSRD Directive (EU) 2022/2464 |
In force. Omnibus I (COM(2025) 81, enacted 18 Mar 2026) raises Wave 2 to 1,000 employees. | Parent framework requiring sustainability reporting. Tremon not in scope (pre-revenue, <10 employees) but reports voluntarily. | Voluntary |
| ESRS E1 — Climate Change Delegated Reg. (EU) 2023/2772, Annex I |
In force from FY 2024. IPCC AR6 GWP100 basis. | E1-6 (GHG emissions): Scope 1, 2 (location + market-based), 3 by category. E1-5 (energy consumption). This report covers E1-5 and E1-6 datapoints. | Full |
| GHG Protocol — Corporate Standard WRI/WBCSD, revised 2004 |
Current edition. Referenced by ESRS E1 para. 44–64. | Scope 1/2/3 methodology, operational control boundary, emission factor hierarchy. | Full |
| GHG Protocol — Scope 2 Guidance WRI/WBCSD, 2015 |
Current edition. Location-based and market-based dual reporting. | Scope 2 reported using location-based method (NL grid factor). Market-based noted as near-zero if GOs purchased. | Full |
| GHG Protocol — Corporate Value Chain (Scope 3) WRI/WBCSD, 2011 |
Current edition. 15 categories. | All 15 Scope 3 categories screened; material categories (1, 3, 5, 6, 7, 11) quantified; non-material categories disclosed with justification. | Full |
| EU Taxonomy Regulation (EU) 2020/852; Climate DA (EU) 2021/2139 |
In force. 6 environmental objectives. | Tremon's software activity (NACE 62.01) is not currently taxonomy-eligible. Carbon footprint data supports future eligibility assessment if client-facing green revenue qualifies. | Context |
| SFDR Regulation (EU) 2019/2088 |
In force. PAI indicators mandatory for financial market participants. | GHG emission data in this report aligns with SFDR PAI Indicator 1 (GHG emissions) and Indicator 2 (Carbon footprint). Relevant for investors conducting due diligence on Tremon. | Aligned |
| TCFD / IFRS S2 Absorbed into ESRS E1; IFRS S2 effective 2025 |
TCFD superseded by ISSB. IFRS S2 in force (2025). | Metrics & Targets pillar: Scope 1/2/3 emissions disclosed. Scenario analysis not applicable at current scale. | Partial |
| SBTi — Science Based Targets initiative SBTi Corporate Net-Zero Standard v1.1 (2024) |
Updated 2024. Near-term + long-term targets. | Report provides baseline for potential SBTi commitment. At 1.31 tCO₂e, Tremon could set a 1.5°C-aligned absolute reduction target. SBTi SME route available. | Baseline |
| CSDDD Directive (EU) 2024/1760 |
In force. Transposition deadline Jul 2026. Art. 22 climate transition plan. | Not applicable (Tremon below thresholds). Climate data in this report would feed into Art. 22 transition plan if Tremon scales into scope. | Context |
| IPCC AR6 — GWP100 values IPCC Sixth Assessment Report, 2021 |
Current. Required by ESRS E1. | All CO₂e conversions use AR6 GWP100 values (CO₂=1, CH₄=29.8, N₂O=273). Consistent with ESRS E1 methodology requirements. | Full |
| ISO 14064-1:2018 GHG quantification and reporting |
Current edition (2018). | Report structure follows ISO 14064-1 organisational boundary, quantification, and reporting principles. Not independently certified. | Aligned |
Omnibus I impact note (March 2026): The Omnibus I Simplification Package enacted 18 March 2026 reduces mandatory ESRS datapoints by ~70% for Wave 2+ companies and raises the threshold to 1,000 employees. However, ESRS E1-6 GHG emission disclosures remain among the core mandatory datapoints even under the simplified regime. This report's coverage of Scope 1/2/3 emissions remains fully relevant regardless of Omnibus simplification.
13. Assurance Statement
This report has been prepared by Tremon's ESG Governance Agent using automated data collection and calculation methods consistent with the GHG Protocol Corporate Standard. It has not yet been externally verified. Tremon intends to seek limited assurance for FY 2026 reporting when measured data replaces estimates.
All emission factors are traceable to published sources. Calculations are reproducible using the emission factor library at src/emissions/factors/ in the Tremon codebase.