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GuidesPublished on December 15, 20245 min read

What is VSME and Why Swiss SMEs Need It

Learn about the EFRAG Voluntary SME Sustainability Reporting Standard and how it helps Swiss small and medium enterprises meet growing sustainability requirements.

The Voluntary SME Sustainability Reporting Standard (VSME) is a framework developed by EFRAG specifically designed for small and medium-sized enterprises. Unlike the comprehensive ESRS requirements for large companies, VSME provides a proportionate approach that recognizes the limited resources of SMEs while still enabling meaningful sustainability disclosure.

Why VSME Matters for Swiss SMEs

Swiss SMEs are increasingly facing pressure from various stakeholders to demonstrate their sustainability credentials:

  • Supply Chain Requirements: Large companies subject to CSRD must report on their value chain, pushing sustainability requirements down to their SME suppliers.
  • Bank Lending: Financial institutions are incorporating ESG factors into their lending decisions.
  • Investor Expectations: Even private investors are seeking sustainability information.
  • Customer Demand: B2B customers increasingly prefer suppliers with documented sustainability practices.

The VSME Basic Module

The Basic Module (B3-B11) covers essential sustainability indicators across three pillars:

Environmental (B3-B7)

  • Energy consumption and GHG emissions
  • Pollution prevention
  • Biodiversity impacts
  • Water usage
  • Waste management

Social (B8-B10)

  • Workforce composition
  • Health and safety
  • Remuneration practices
  • Training and development

Governance (B11)

  • Business conduct policies
  • Corruption prevention measures

Getting Started

With QuickVSME, you can create your VSME Basic Module declaration in under an hour. Our guided wizard walks you through each indicator, calculates your emissions using official KBOB Ökobilanzdaten factors, and generates a professional German-language declaration ready for stakeholders.

QuickVSME TeamSustainability Experts

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