VSME Basic Module: A Step-by-Step Guide for SMEs

The EFRAG VSME Standard, formally adopted as EC Recommendation 2025/1710 on 30 July 2025, gives SMEs a manageable entry point into sustainability reporting. Instead of the 1,000+ data points in the full ESRS, it focuses on approximately 46 essential indicators across 12 disclosure requirements (B1–B12).

Before You Start: Gather Your Data

The most common reason a VSME declaration stalls is missing data. Before opening the wizard, collect these documents:

Most SMEs can pull this together in 30-60 minutes. If you run your own accounting, you likely have everything already.

Section-by-Section Walkthrough

General Information (B1–B2)

B1 — Basis for Preparation: Enter your company name, legal form, NACE code, registered address, number of employees, turnover, and total assets. This is factual data from your commercial register entry and annual accounts.

B2 — Practices and Policies: Describe what sustainability measures you have in place. Do you have a written sustainability policy? Have you set reduction targets? This section is narrative — a few sentences about what you do and plan to do.

Tip: Do not overthink B2. Even "We track energy consumption annually and aim to reduce it" is a valid statement. The standard does not require a formal sustainability strategy.

Environment and Climate (B3–B7)

B3 — Energy and GHG Emissions: The most data-intensive section. Enter total electricity (kWh), heating fuel (litres or kWh), and vehicle fuel (litres). QuickVSME applies KBOB Ökobilanzdaten factors automatically to compute Scope 1, Scope 2, totals, and GHG intensity.

B4 — Pollution: Are you registered under the European Pollutant Release and Transfer Register (E-PRTR) or Swiss equivalent? Most office-based SMEs answer "No" and move on. Manufacturing companies should check with their cantonal environmental authority.

B5 — Biodiversity: Do you operate in or near a biodiversity-sensitive area (Natura 2000 in the EU, BLN or cantonal protection zones in Switzerland)? Check using the Swiss Federal Office for the Environment map viewer. Most urban SMEs answer "No."

B6 — Water: Total water consumption in cubic metres. Found on your municipal water bill. If you are not in a water-stressed area (Switzerland generally is not), this is a simple number.

B7 — Waste: Total waste generated (tonnes), split by hazardous and non-hazardous. Your waste disposal contractor provides this data. Recycling rate is reported separately.

Common mistake: Hazardous waste + non-hazardous waste must equal total waste. QuickVSME validates this automatically.

Social and Workforce (B8–B10)

B8 — Workforce: Total headcount by gender, contract type (permanent/temporary), and full-time/part-time. Also report voluntary turnover rate. All available from your payroll system.

B9 — Health and Safety: Number of work-related injuries, fatalities, and lost workdays. If you have zero incidents, report zero — this is positive data.

B10 — Remuneration and Training: Whether employees are covered by a collective bargaining agreement (GAV/CCT), and total training hours per employee. If you are not under a GAV, report "No" and explain your pay practices briefly.

Governance (B11–B12)

B11 — Business Conduct: Do you have anti-corruption policies? A whistleblowing channel? Report any confirmed incidents of corruption or bribery. For most SMEs this is "policy in place, zero incidents."

B12 — Sustainability Governance: Who in your organisation is responsible for sustainability matters? This can be the CEO, the board, or a designated manager. Name the role, not the person.

Tips for First-Time Reporters

1. Start with what you have. You do not need perfect data. Reasonable estimates with documented methodology are acceptable.
2. Use KBOB factors. The official Swiss emission factors ensure your calculations are credible and comparable.
3. Document your sources. Note where each number came from (which bill, which system, which date range). This is your audit trail.
4. Upload evidence. QuickVSME lets you attach utility bills and documents alongside each section. Do this — it builds trust with whoever reads your report.
5. Review before finalising. Have a colleague read through the declaration. Fresh eyes catch inconsistencies.

How Long Does It Take?

Get Started

QuickVSME walks you through each section in a guided wizard, applies KBOB factors automatically, validates your data, and generates your PDF declaration. Create your account and complete your first VSME declaration today.

Sources

• EFRAG VSME Standard
• EC Recommendation 2025/1710
• KBOB Ökobilanzdaten