{"id":819,"date":"2025-12-10T18:05:44","date_gmt":"2025-12-10T18:05:44","guid":{"rendered":"https:\/\/zerovia.ch\/?p=819"},"modified":"2025-12-30T14:22:58","modified_gmt":"2025-12-30T14:22:58","slug":"esg-reporting-kmu-switzerland-vsme-checklist","status":"publish","type":"post","link":"https:\/\/zerovia.ch\/en\/esg-reporting-kmu-schweiz-vsme-checkliste\/","title":{"rendered":"ESG reporting for SMEs in Switzerland: The checklist for an easy start with VSME Basis"},"content":{"rendered":"<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\">How to create your first sustainability report - practical, without Excel chaos and based on the VSME standard.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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 \u201etravel adapter\u201c for data traffic. the best thing about it: the standard was developed specifically for SMEs and follows the principle of \u201ecourage to leave gaps\u201c (If applicable).<\/p>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">The most important principle: \u201eIf applicable\u201c<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Before you start collecting data, good news: the VSME requires flexibility, not perfection. The \u201eif applicable\u201c principle means that you only have to provide information if it applies to your company.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No production with high water consumption? Then the water module is not required.<\/li>\n\n\n\n<li>Less than 50 employees? Many social indicators no longer apply.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">With this pragmatic attitude, we approach the checklist for the <strong>Basic module<\/strong>.<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column card is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading\">1. the basis: company profile<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The VSME Basic module starts harmlessly, but requires precision. This prevents your company from being wrongly measured against the standards of large corporations.<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h4 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#0d2b4a\" class=\"has-inline-color\">To be kept ready:<\/mark><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0);color:#0d2b4a\" class=\"has-inline-color\"><strong>Strategy short text: Do you have sustainability goals? (A simple \u201eyes\/no\u201c is often sufficient).<\/strong><\/mark><\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0);color:#0d2b4a\" class=\"has-inline-color\"><strong>Number of employees: Total number (headcount) and full-time equivalents (FTE).<\/strong><\/mark><\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0);color:#0d2b4a\" class=\"has-inline-color\"><strong>Key financial figures: Balance sheet total and net sales.<\/strong><\/mark><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column card is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading\">2. environment: Energy &amp; Emissions<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The aim is to calculate the emissions (Scope 1 &amp; 2). Don't worry: you provide the consumption data, ZEROVia does the math.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Search for the following invoices:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Current:<\/strong> Total consumption in kWh.<\/li>\n\n\n\n<li><strong>Fuels:<\/strong> Consumption of gas, oil or wood (heating\/process heat).<\/li>\n\n\n\n<li><strong>vehicle fleet:<\/strong> Fuel consumption (diesel\/petrol in liters).<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column card is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading\">3. social: The workforce<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The VSME is based on European standards, but is easily feasible for Swiss SMEs thanks to the threshold values.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>These data points are queried:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gender distribution:<\/strong> Number of women\/men.<\/li>\n\n\n\n<li><strong>Occupational safety:<\/strong> Number of accidents (data basis: SUVA statement).<\/li>\n\n\n\n<li><strong>Wages:<\/strong> Is an appropriate wage paid?<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column card is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading\">4. governance: clean business<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In contrast to Group reports, the Basic module focuses on a hard indicator:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Convictions\/fines:<\/strong> Were there any convictions for corruption in the reporting year?<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion: Use data that is already there<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The data for a <strong>Simple ESG reporting<\/strong> are available in 90 % Swiss SMEs. Thanks to the \u201eIf applicable\u201c principle, you don't have to worry about empty fields. If you do this, you massively strengthen your negotiating position with banks.<strong>Outlook:<\/strong> Is the basis not enough for you because major customers are asking about the supply chain? Read more <strong><a href=\"\/en\/esg-reporting-kmu-supply-chain-scope-3-purchasing\/\" style=\"font-size: var(--text-s); font-family: 'Cal Sans'; font-weight: 400; color: var(--primary);\">Part 2: VSME Comprehensive &amp; Supply Chain<\/a><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Wie Sie Ihren ersten Nachhaltigkeitsbericht erstellen \u2013 praxisnah, ohne Excel-Chaos und basierend auf dem VSME-Standard. Viele Schweizer Unternehmen sp\u00fcren den Druck: Nicht weil Br\u00fcssel pl\u00f6tzlich in der Schweiz regiert, sondern weil der Markt Fakten schafft. Deutsche Grosskunden, internationale Lieferketten und zunehmend auch Schweizer Banken fragen nach einem Nachhaltigkeitsbericht f\u00fcr KMU. Oft in Formaten, die f\u00fcr [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1085,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,13,15],"tags":[],"class_list":["post-819","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg","category-nachhaltigkeit","category-reporting"],"_links":{"self":[{"href":"https:\/\/zerovia.ch\/en\/wp-json\/wp\/v2\/posts\/819","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zerovia.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zerovia.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zerovia.ch\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zerovia.ch\/en\/wp-json\/wp\/v2\/comments?post=819"}],"version-history":[{"count":20,"href":"https:\/\/zerovia.ch\/en\/wp-json\/wp\/v2\/posts\/819\/revisions"}],"predecessor-version":[{"id":1114,"href":"https:\/\/zerovia.ch\/en\/wp-json\/wp\/v2\/posts\/819\/revisions\/1114"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zerovia.ch\/en\/wp-json\/wp\/v2\/media\/1085"}],"wp:attachment":[{"href":"https:\/\/zerovia.ch\/en\/wp-json\/wp\/v2\/media?parent=819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zerovia.ch\/en\/wp-json\/wp\/v2\/categories?post=819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zerovia.ch\/en\/wp-json\/wp\/v2\/tags?post=819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}