How to Calculate Your SME's Carbon Footprint in Switzerland
A practical guide to calculating Scope 1 and Scope 2 greenhouse gas emissions for Swiss SMEs, using official KBOB emission factors and real-world examples.
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, on-site generators.
Scope 2 — indirect emissions from purchased electricity and district heating.
The VSME Basic Module requires both. Scope 3 (value chain emissions) is not required.
Data to Collect
Before you start calculating, gather these documents:
- Electricity bills: Total kWh for the reporting year from your Elektrizitätswerk
- Heating fuel invoices: Litres of heating oil (from your oil supplier) or kWh of natural gas (from your Gasversorgung)
- Fleet fuel receipts: Litres of diesel and petrol from fuel card statements or expense reports
- District heating bill (if applicable): kWh from your Fernwärme provider
Tip: If you cannot find exact figures, use estimates based on partial-year data and extrapolate. Document your methodology — reasonable estimates with transparency are better than no data.
KBOB Emission Factors
Use the official KBOB Ökobilanzdaten 2009/1:2022 v8.0 lifecycle factors. These are the standard reference for Swiss corporate sustainability reporting:
| Source | Factor | Unit | Scope |
|---|---|---|---|
| Electricity (Swiss mix) | 0.125 | kg CO2e/kWh | 2 |
| Heating Oil | 3.24 | kg CO2e/L | 1 |
| Natural Gas | 0.230 | kg CO2e/kWh | 1 |
| Diesel | 3.24 | kg CO2e/L | 1 |
| Petrol | 3.00 | kg CO2e/L | 1 |
| District Heating | ~0.150 | kg CO2e/kWh | 2 |
Why not use international factors? DEFRA (UK) and EPA (US) factors are calibrated for different energy mixes. The Swiss electricity grid is roughly 60% hydro — significantly cleaner than the EU average. Using a generic European factor would overstate your Scope 2 by roughly 2x.
Example Calculations
Office-Based SME (20 employees)
| Source | Input | Calculation | Emissions |
|---|---|---|---|
| Electricity | 45,000 kWh | 45,000 × 0.125 | 5,625 kg CO2e |
| Natural gas heating | 30,000 kWh | 30,000 × 0.230 | 6,900 kg CO2e |
| Company car (diesel) | 3,000 L | 3,000 × 3.24 | 9,720 kg CO2e |
| Total | 22,245 kg CO2e |
GHG intensity with CHF 5M revenue: 22.25 / 5 = 4.45 tCO2e per million CHF.
Manufacturing SME (50 employees, workshop + fleet)
| Source | Input | Calculation | Emissions |
|---|---|---|---|
| Electricity | 180,000 kWh | 180,000 × 0.125 | 22,500 kg CO2e |
| Heating oil | 8,000 L | 8,000 × 3.24 | 25,920 kg CO2e |
| Diesel fleet (5 vans) | 12,000 L | 12,000 × 3.24 | 38,880 kg CO2e |
| Petrol fleet (2 cars) | 3,000 L | 3,000 × 3.00 | 9,000 kg CO2e |
| Total | 96,300 kg CO2e |
GHG intensity with CHF 12M revenue: 96.30 / 12 = 8.03 tCO2e per million CHF.
How Benchmarks Compare
Swiss SME carbon footprints vary widely by sector:
| Sector | Typical GHG intensity |
|---|---|
| Services / consulting | 2-5 tCO2e per M CHF |
| Retail / wholesale | 4-8 tCO2e per M CHF |
| Light manufacturing | 6-15 tCO2e per M CHF |
| Heavy industry | 15-50+ tCO2e per M CHF |
Your first VSME report establishes a baseline. Year-over-year comparison is where the value lies — showing reduction progress to customers, banks, and partners.
Common Pitfalls
- Using generic international factors. DEFRA and EPA factors are not calibrated for Switzerland. Always use KBOB for Swiss reporting.
- Mixing units. Oil and vehicle fuel are in litres; gas and electricity are in kWh. This is the most common calculation error.
- Double-counting upstream emissions. KBOB factors already include upstream (well-to-tank) emissions. Do not add a separate upstream adjustment.
- Forgetting fleet fuel. Company vehicles are Scope 1, even if leased under a finance lease.
- Ignoring renewable electricity certificates. If you purchase certified renewable electricity with guarantees of origin, you may use a lower market-based Scope 2 factor. Document the certificates.
Automate It
QuickVSME applies KBOB factors automatically, computes Scope 1, Scope 2, totals, and GHG intensity from your turnover. Start your declaration and let the tool do the maths.
Sources
QuickVSME Team • Sustainability Experts