How to create your first sustainability report - practical, without Excel chaos and based on the VSME standard.
Many Swiss companies are feeling the pressure: not because Brussels is suddenly ruling Switzerland, but because the market is creating facts. Major German customers, international supply chains and increasingly also Swiss banks are asking for a sustainability report for SMEs. Often in formats that are made for corporations.
This is where ESG reporting according to the VSME standard offers an opportunity. It is the lowest common denominator accepted by the European economy. For Swiss companies, it is one thing above all: a „travel adapter“ for data traffic. the best thing about it: the standard was developed specifically for SMEs and follows the principle of „courage to leave gaps“ (If applicable).
The most important principle: „If applicable“
Before you start collecting data, good news: the VSME requires flexibility, not perfection. The „if applicable“ principle means that you only have to provide information if it applies to your company.
- No production with high water consumption? Then the water module is not required.
- Less than 50 employees? Many social indicators no longer apply.
With this pragmatic attitude, we approach the checklist for the Basic module.
1. the basis: company profile
The VSME Basic module starts harmlessly, but requires precision. This prevents your company from being wrongly measured against the standards of large corporations.
To be kept ready:
- Strategy short text: Do you have sustainability goals? (A simple „yes/no“ is often sufficient).
- Number of employees: Total number (headcount) and full-time equivalents (FTE).
- Key financial figures: Balance sheet total and net sales.
2. environment: Energy & Emissions
The aim is to calculate the emissions (Scope 1 & 2). Don't worry: you provide the consumption data, ZEROVia does the math.
Search for the following invoices:
- Current: Total consumption in kWh.
- Fuels: Consumption of gas, oil or wood (heating/process heat).
- vehicle fleet: Fuel consumption (diesel/petrol in liters).
3. social: The workforce
The VSME is based on European standards, but is easily feasible for Swiss SMEs thanks to the threshold values.
These data points are queried:
- Gender distribution: Number of women/men.
- Occupational safety: Number of accidents (data basis: SUVA statement).
- Wages: Is an appropriate wage paid?
4. governance: clean business
In contrast to Group reports, the Basic module focuses on a hard indicator:
- Convictions/fines: Were there any convictions for corruption in the reporting year?
Conclusion: Use data that is already there
The data for a Simple ESG reporting are available in 90 % Swiss SMEs. Thanks to the „If applicable“ principle, you don't have to worry about empty fields. If you do this, you massively strengthen your negotiating position with banks.Outlook: Is the basis not enough for you because major customers are asking about the supply chain? Read more Part 2: VSME Comprehensive & Supply Chain.