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Meridian Components GmbH

VSME AlignedISSB S2 AlignedLkSG Disclosure Support
VSME Comprehensive Add-on
ISSB Transition Readiness
ESG Passport
Smart Compliance
51-250 employees
EUR 10M-50M
Berlin, Germany

Reporting period:1 Jan 202531 Dec 2025(calendar year)

Last updated 25 June 2026 · demo

Scope 1 (est.)

172.5t CO₂e

Gas + fuel

Scope 2 (est.)

610.5t CO₂e

Electricity

Renewable

65%

Of electricity

Recycling

78%

Of total waste

Est. Waste

145tons

Exact figure

GHG Emissions

t CO₂e / year

172.5
Scope 1
610.5
Scope 2
Estimated annual footprint783
Energy Mix

% of electricity

Renewable share
65%
Non-renewable share35%
Waste Breakdown

% of total waste

Recycled share78%
Not recycled22%

Energy & Emissions

Electricity consumption1,850,000 kWh
Renewable share65%
Natural gas / heatingNatural gas: 39,810 m³/yr
Company vehicles / machineryDiesel: 37,000 L/yr

Waste & Water

Annual waste145 tons
Recycling / reuse rate78%
Water consumption4,200 m³

Supply Chain & Goals

Number of suppliers21+
Requests ESG from suppliers Yes
Formal environmental goals Yes

Environmental Goals

50% absolute reduction in Scope 1+2 emissions by 2035 vs a 2024 baseline. Renewable PPA expansion to cover 90% of grid electricity by 2027. Circularity programme targeting 30% revenue from refurbished components by 2027.

Certifications

ISO 14001
ISO 9001 quality management; ISO 45001 occupational health and safety
Advanced Disclosures

Optional · Pro feature — self-reported advanced disclosure answers.

VSME Comprehensive Add-on

VSME C2 · C3 · C4

Have you identified significant environmental impacts from your business activities?

VSME C2-1

Yes

Our main environmental impacts come from high electricity use in manufacturing processes like soldering and testing, electronic waste from defective components, and water consumption in cleaning. We haven't fully measured Scope 3 yet, but we know it's an area we need to improve.

Have you taken any actions so far to reduce your environmental impact?

VSME C2-2

Yes

In 2024 we replaced old lighting with LEDs, upgraded some older machines to more efficient models, and introduced better waste sorting for metals, plastics, and electronic scrap. We also started working with a certified e-waste recycler.

Have you set any environmental improvement targets (even basic ones)?

VSME C2-3

Yes

Do you identify any environmental or regulatory risks that could affect your business?

VSME C2-4

Yes

The main risks we see are rising electricity prices in Germany, new regulations on electronic waste, and dependence on suppliers for components. We haven't done a full Scope 3 assessment yet, which is something we need to address.

Do you see any business opportunities related to environmental or climate improvements?

VSME C2-5

Yes

We see opportunities to develop more energy-efficient components for green technology customers and to offer products with higher recycled material content. This can give us a competitive advantage and help our customers meet their own reduction targets.

Has someone been assigned responsibility for sustainability or climate matters?

VSME C3-1

Yes

Have you implemented actions to reduce energy consumption or emissions?

VSME C4-1

Yes

Do you have a basic action plan for reducing emissions or improving environmental performance?

VSME C4-4

Yes

We have a 3-year roadmap: In 2025 we will conduct a full energy audit and install solar panels on the Berlin facility roof. In 2026 we aim to reduce Scope 1+2 emissions by 25% from the 2024 baseline. In 2027 we plan to complete ISO 14001 certification.

ISSB Transition Readiness

IFRS S1 · S2

Have you set greenhouse gas (GHG) emissions reduction targets?

IFRS S2 §23(a)

Yes

Do your targets include short, medium, or long-term timeframes?

IFRS S2 §23(b)

Yes

Do you have a defined strategy for addressing climate change?

IFRS S2 §22-23

Yes

Our transition strategy focuses on improving energy efficiency, purchasing renewable electricity through PPAs, installing on-site solar, and redesigning products to be more energy efficient. We are targeting a 50% reduction in Scope 1+2 emissions by 2035 compared to our 2024 baseline.

Is climate change material to your business operations?

IFRS S1 §60-61

Yes

Do you have a timeline for implementing your transition actions?

IFRS S2 §23(b)

Yes

Have you allocated resources (budget / personnel) for your transition plan?

IFRS S2 §23(c)

Yes

Do you assess the potential financial impact of climate change on your business?

IFRS S2 §20-21

Yes

Does your senior management or Board oversee climate-related risks and opportunities, and has responsibility been assigned to a specific person or role?

AASB S2 / IFRS S2 §6

Not disclosed

Do you have a process for identifying and assessing climate-related risks to your business?

AASB S2 / IFRS S2 §25

Not disclosed

Have you carried out any climate scenario analysis (for example a 1.5°C or 2°C scenario)?

AASB S2 / IFRS S2 §22

Not disclosed

Do you engage with suppliers on climate-related issues, or request ESG data from them?

AASB S2 / IFRS S2 §B6

Not disclosed

Workforce & Governance

VSME B8 · B9 · B10 · B12

Total employees

VSME B8

84

51 M · 31 F · 2 other

Work-related accidents

VSME B9

2

No fatalities

Workplace policies

VSME B12
Code of ethicsYesAnti-corruptionYesAnti-harassmentYes

Collective bargaining

VSME B10
All / most employees
Methodology & Standards

Calculation basis used to produce the figures above

Reporting period:1 Jan 2025 31 Dec 2025 (calendar year)
Country of operation:Germany
Scope 2 grid factor:0.33 kgCO₂/CO₂e/kWh(vintage 2024)
Source:Ember 2024link
Market-based:65% covered by PPA / Green Tariff / GoO (supplier factor: 0 kgCO₂/CO₂e/kWh)
VSME 1.3.0 · ISSB IFRS S2-2023 · Mapping 1.3.0 · Assurance: self reported

Self-reported data — not independently audited. This ESG Passport was compiled by the organisation using the EcoDiligence platform. The information has not been verified by a third party. Stakeholders should conduct their own due diligence before relying on these figures.

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Self-reported · Not independently audited