How to Calculate Your SME's Carbon Footprint in Switzerland

Calculating your carbon footprint is the foundation of any sustainability report. For Swiss SMEs preparing a VSME declaration, this means determining Scope 1 and Scope 2 GHG emissions using official emission factors.

Scope 1 and Scope 2

Scope 1 — direct emissions from sources you own or control: heating fuel, company vehicle fuel. Scope 2 — indirect emissions from purchased electricity.

The VSME Basic Module requires both. Scope 3 (value chain) is not required.

Data to Collect

1. Electricity bills: Total kWh for the reporting year.
2. Heating fuel invoices: Litres of heating oil or kWh of natural gas.
3. Fleet fuel receipts: Litres of diesel and petrol.

KBOB Emission Factors

Use the official KBOB Ökobilanzdaten 2009/1:2022 v8.0 lifecycle factors:

| Source | Factor | Unit | |--------|--------|------| | Electricity (Swiss mix) | 0.125 | kg CO2e/kWh | | Heating Oil | 3.24 | kg CO2e/L | | Natural Gas | 0.230 | kg CO2e/kWh | | Diesel | 3.24 | kg CO2e/L | | Petrol | 3.00 | kg CO2e/L |

Example Calculation

A 20-person office SME:

• Electricity: 45,000 kWh × 0.125 = 5,625 kg CO2e (Scope 2)
• Natural gas: 30,000 kWh × 0.230 = 6,900 kg CO2e (Scope 1)
• Company car (diesel): 3,000 L × 3.24 = 9,720 kg CO2e (Scope 1)
• Total: 22,245 kg CO2e = 22.25 tCO2e

GHG Intensity

With CHF 5M revenue: 22.25 / 5 = 4.45 tCO2e per million CHF.

Common Pitfalls

• Using generic factors. International factors (DEFRA, EPA) are not calibrated for Switzerland's high-hydro electricity mix.
• Mixing units. Oil and vehicle fuel are in litres; gas and electricity in kWh.
• Double-counting upstream. KBOB factors already include upstream emissions.
• Forgetting fleet fuel. Company vehicles are Scope 1, even if leased.

Automate It

QuickVSME applies KBOB factors automatically and computes totals and intensity. Start your declaration and let the tool do the maths.

Sources

• KBOB Ökobilanzdaten