Three levels
“Always” is disclosed in every case, “If applicable” when the topic concerns you, “Optional” is your call.
NewSME sustainability · VSME standard
We believe in sustainability. And we put numbers on it.
A well-run SME knows what it consumes, looks after its team and chooses its partners with care. We help you measure it with the same rigour as your accounts, to the VSME standard. So the day a client or your bank asks, you already have the answer.
In 2 minutes
Sustainability, explained simply.
What it is, how it saves you money, double materiality, why social and governance matter just as much, why your SME is concerned even without a legal duty, and what goes into a VSME report.
1 · What is it? Also known as ESG
Sustainability, what is it?
EEnvironmentEnergy, CO₂, water, waste
SSocialYour employees
GGovernanceHow you run things
2 · A financial asset
Use less, pay less.
Energy and material prices
A financial assetYour impact on the world⇄The world’s impact on you
Double materiality 3 · People too
A team treated well stays.
Social and governance
Workplace safety
Fair pay
Equality, non-discrimination
Fewer leavers, less hiring
4 · Mandatory? Switzerland is preparing similar rules
Mandatory? For the big ones.
Large companiesMandatoryOver 1'000 employees
SMEsVoluntaryNo legal obligation
5 · And your SME?
Does it concern you? Well, yes.
Your big clients
Your bank
Tenders
Your future employees
6 · The VSME
The VSME, simply put.
Designed for SMEs Official “VS” version, 2026 Basic Module · 11 disclosures Comprehensive Module · if needed
No more than the standard 7 · What we measure
What we measure.
EnergyMWh
CO₂ emissionstCO₂e
Waterm³
Wastekg or tonnes
EmployeesTurnover in %
SafetyAccident rate
PayGender pay gap
GovernanceRules and ethics
Sustainability in 2 minutes 8 steps · with sound
0:00 / 1:59
The VSME report, point by point
Explore your future report.
The official EFRAG template in plain language: 11 disclosures to start with, 9 more to go further. Click a pillar, then a disclosure.
Click a bubble
B1General
Basis for preparation
The ID card of your report.
AlwaysIf applicableMeasured in FTECHF
What we disclose
- The option chosen: Basic Module only, or Basic plus Comprehensive Module
- The scope: individual or consolidated report, with the list of subsidiaries
- Legal form, NACE activity code, balance sheet total, revenue
- Number of employees, as full-time equivalents or headcount, on average or at year end
- Countries of operation and list of sites, with their address
- Sustainability labels or certifications obtained
- The list of information left out because it is classified or sensitive
Where the numbers come from
Annual accountsCommercial registerLeases
B2General
Practices and policies
What you already do, or plan to do, for a more sustainable economy.
If applicableMeasured in Yes / no
What we disclose
- For ten topics, whether there is a practice, a policy or a planned initiative: climate, pollution, water, biodiversity, circular economy, your own workforce, workers in the value chain, communities, end customers, business conduct
- For cooperatives, a few questions specific to their model
Where the numbers come from
Interview with youInternal documents
B3Environment
Energy and greenhouse gases
How much energy you use, and how much CO₂ that means.
AlwaysIf applicableMeasured in MWhtCO₂e
What we disclose
- Total energy use in MWh, split if possible between purchased electricity, self-generated electricity and fuels, each as renewable and non-renewable
- Scope 1, in tonnes of CO₂ equivalent (tCO₂e): what you burn yourself, heating and vehicles
- Scope 2: purchased electricity and heat, based on the grid mix (“location-based” method). The “market-based” method, which takes your green contract into account, is optional
- Scope 3: purchases, business travel, commuting, waste and so on (15 categories). Optional, but encouraged
- Intensity: tonnes of CO₂e per unit of revenue
- All calculated under the GHG Protocol, the global reference method
Example
10'000 L of heating oil≈ 100 MWh≈ 26.5 tCO₂e
Where the numbers come from
Electricity billsHeating oil, gas, fuelExpense accounts
B4Environment
Pollution of air, water and soil
Only if you already report your pollutants to an authority, or choose to.
If applicableMeasured in kgt
Most service SMEs aren’t concerned.
What we disclose
- Each pollutant emitted, in kg or tonnes, to air, water and soil
- Or simply a link to where this data is already published
Where the numbers come from
Existing reports
B5Environment
Biodiversity
Are any of your sites in or near a sensitive natural area?
If applicableOptionalMeasured in ham²
What we disclose
- Sites located in or near a biodiversity-sensitive area, and their surface area
- Optional: land use, meaning sealed surface, nature-oriented surface on site and elsewhere, and total surface
Where the numbers come from
List of sitesOfficial maps
B6Environment
Water
How much water you withdraw, and where.
AlwaysIf applicableMeasured in m³
In EFRAG’s own sample report, this disclosure is actually left out as sensitive information. That’s allowed.
What we disclose
- Water withdrawn at all your sites, in m³
- Of which water withdrawn in areas of high water stress
- If your processes use a lot of water (drying, production): water discharged and net consumption
Where the numbers come from
Water billsMeters
B7Environment
Resources and waste
What you throw away, what you recycle, what materials you use.
AlwaysIf applicableMeasured in kgtm³
What we disclose
- Do you apply circular economy principles? Yes or no, with a description
- Waste generated by type, following the European Waste Catalogue, hazardous or not, in kg, tonnes or m³
- For each type, the share recycled or reused and the share disposed of
- If your sector uses a lot of materials (manufacturing, construction, packaging): the annual mass of key materials
Where the numbers come from
Waste contractor invoicesWaste slips
B8Social
Workforce
Who makes up your team, and how many leave each year.
AlwaysIf applicableMeasured in Number%
What we disclose
- Number of employees by contract type: permanent or fixed-term
- By gender: male, female, other, not reported
- By country, if you employ people in several countries
- Turnover rate, from 50 employees: leavers in the year ÷ average headcount at start and end of year
Example
5 leavers÷ 20 people on average= 25%
Where the numbers come from
Payroll softwareEmployment contracts
B9Social
Health and safety
Work accidents, relative to hours worked.
AlwaysMeasured in RateHours
What we disclose
- Number of recordable work accidents
- Accident rate: accidents ÷ hours worked × 200'000, i.e. per 100 full-time people
- Number of work-related deaths
Example
2 accidents÷ 40'000 h × 200'000= rate of 10
Where the numbers come from
Accident insurance claimsWorking hours
B10Social
Pay, collective agreements and training
Decent, fair pay, and a well-trained team.
AlwaysIf applicableMeasured in %Hours
What we disclose
- Do all your employees earn at least the legal or agreed minimum wage? Switzerland has no national minimum, but there are cantonal minimum wages (Geneva, Neuchâtel, Jura, Ticino, Basel-City) and those set in collective labour agreements (CCT)
- Gender pay gap, from 150 employees: (men’s average hourly pay − women’s) ÷ men’s
- Share of employees covered by a collective labour agreement
- Average training hours per employee, by gender
Example
Men: CHF 40/hWomen: CHF 36/h= 10% gap
Where the numbers come from
Payroll softwareCCTTraining invoices
B11Governance
Corruption
Any convictions or fines for corruption this year?
If applicableMeasured in NumberCHF
What we disclose
- Number of convictions for breaching anti-corruption laws
- Total amount of the related fines
Where the numbers come from
Management statement
C1General
Strategy and business model
What you sell, to whom, and where sustainability fits in your strategy.
AlwaysIf applicableMeasured in Text
What we disclose
- Your main products and services, your markets, your key business relationships
- The parts of your strategy linked to sustainability, if any
Where the numbers come from
Interview with you
C2General
Practices and policies in detail
The detail behind what you ticked in B2.
If applicableMeasured in Text
What we disclose
- A description of each practice, policy or initiative
- The targets you have set, if any
Where the numbers come from
Internal documents
C3Environment
Climate targets and transition
Your CO₂ reduction targets, and how you plan to reach them.
If applicableMeasured in tCO₂e%
What we disclose
- Reduction targets for Scopes 1 and 2 (and 3 if you track it): base year, target year, percentage cut
- The main actions planned to get there
- In high climate impact sectors: your transition plan, adopted or planned by a given date
Example
150 tCO₂e in 202075 tCO₂e in 2030= −50%
Where the numbers come from
Your carbon footprintYour action plan
C4Environment
Climate risks
What climate change and the transition could cost your company.
If applicableMeasured in Text
What we disclose
- Climate hazards (floods, heatwaves) and transition changes (CO₂ levy, new standards) that create risks for you
- Adaptation measures already taken
- Possible effects on your results, in the short, medium and long term
Where the numbers come from
Interview with youYour insurance policies
C5Social
Workforce, extra details
A closer look at your team.
OptionalMeasured in NumberRatio
What we disclose
- Number of women and men at management level, and the ratio
- Freelancers working only for you
- Temporary staff provided by an agency
Where the numbers come from
Payroll softwareContracts
C6Social
Human rights: your rules
Do you have a code of conduct, and a way to report a problem?
AlwaysMeasured in Yes / no
What we disclose
- Is there a code of conduct or human rights policy for your workforce?
- Does it cover child labour, forced labour, human trafficking, discrimination, accident prevention?
- Is there a process to handle complaints from your staff?
Where the numbers come from
Staff regulationsCode of conduct
C7Social
Human rights: incidents
Any confirmed serious incidents, in your company or in your value chain?
AlwaysMeasured in Yes / no
What we disclose
- Confirmed incidents in your workforce: child labour, forced labour, trafficking, discrimination
- The actions taken in response
- Confirmed incidents affecting your value chain, local communities or end customers
Where the numbers come from
Management statement
C8Governance
Sensitive sectors
Do you earn money from controversial activities?
AlwaysIf applicableMeasured in CHF%
What we disclose
- Revenue from controversial weapons, tobacco, coal, oil, gas or chemicals
- Are you excluded from EU Paris-aligned benchmarks? That applies from 1% of revenue in coal, 10% in oil, or 50% in gas or in electricity emitting over 100 g CO₂e per kWh
Where the numbers come from
Your cost accounting
C9Governance
Board gender mix
How many women and men sit on your board of directors?
If applicableMeasured in Ratio
What we disclose
- Number of women and men on the governance body at year end, and the ratio
Example
3 women÷ 4 men= ratio of 0.75
Where the numbers come from
Commercial registerAppointment minutes
VSMEOverview
Three pillars, one report.
The VSME report follows the ESG structure: environment, social and governance, plus a general part about your company. Pick a bubble to see what’s inside.
Basic ModuleComprehensive Module
The rules of the game
Confidential is allowed
Classified or sensitive information can be left out. You just say so.
Set units
MWh, tCO₂e, m³, kg or tonnes: everyone counts the same way.
Year on year
From the second report on, last year’s figures sit alongside.
Machine-readable
XBRL format: your bank or client imports the data directly.
Based on EFRAG’s VSME digital template (version 1.3.0, June 2026), built on the European Commission recommendation of 30 July 2025.
Simulator
What sustainability can earn you.
Move the sliders with your own numbers. You see what your company gains, and what the world gains too. A ballpark figure, calculated in your browser.
Energy
Team
What your company gains
CHF 0per year
That’s CHF 0 over 5 years
Energy savedDepartures avoidedCumulative over 5 years
What the world gains
- 0 tless CO₂ per year
- 0departure avoided per year
- 2VSME indicators that improve
Our assumptions
Electricity: CHF 0.28 and 0.13 kg of CO₂ per kWh (Swiss mix). Heating oil: CHF 0.11 and 0.265 kg of CO₂ per kWh. Gas: CHF 0.13 and 0.201 kg of CO₂ per kWh (FOEN factors 2026). Heat pump or wood: heating emissions ignored. A departure costs about a third of the annual salary (hiring, training, lost time). Ballpark figures, to refine with your real numbers.
FiNexus Sustainability
Your sustainability figures, straight from your books.
Your accounts already hold most of the answers. Every account points to supporting documents, and every document to a measurable quantity. Here’s the link, account by account.
Your chart of accountsWhat the document saysYour VSME disclosure
- 6400Energy and waste disposalkWh of electricityLitres of heating oil, m³ of gasm³ of waterKilos of wasteB3Energy and CO₂B6WaterB7Waste
- 6200Vehicles and transportLitres of fuelKilometresTrain or plane ticketsB3Scope 1
- 5000SalariesHeadcount and contractsPay by genderJoiners and leaversB8WorkforceB10Pay
- 5700Social security costsAccident insuranceDays of absenceB9Health and safety
- 5800Other staff costsCourses and trainingTraining hoursB10Training
- 3000RevenueSales by activityB3Carbon intensityC8Sensitive sectors
The amount isn’t enough
The entry says how much you paid. The invoice says how much you used: kWh, litres, m³. That quantity is what we read, document by document, and it becomes your sustainability figure.
A free cross-check
Your MWh have to match your energy costs, your headcount has to match your payroll. If both line up, your report holds up when a bank or client checks it.
Entered once, used twice
We already file your documents for your bookkeeping. Add the quantities and your sustainability data updates itself, at the same pace as your accounts.
What we do for you
From the first figure to your strategy.
Five steps, at your own pace. You can stop at the carbon footprint, or go all the way to a costed action plan.
- 01Free
Sustainability check-up
Where you stand, in one hour.
- What your clients and your bank will ask you
- What your books already contain
- A clear note with your priorities
- 02Included
SME carbon footprint
Your footprint, line by line.
- A first estimate based on your spending
- Refined with your kWh, litres and kilometres
- Your emissions in tCO₂e, Scopes 1 and 2
- 03The core of the offer
VSME report
A report in the official format.
- The Basic Module: energy, water, waste, team, ethics
- In digital format, readable by your bank
- Client questionnaires filled in from the report
- 04To go further
Strategy and impact
A costed action plan, with targets.
- What you commit to, and the expected effect
- CO₂ targets, responsible purchasing, staff retention
- Every action costed: investment, savings, payback period
- 05Every year
Annual follow-up
Your progress, measured.
- The report updated along with your accounts
- A few indicators in your reporting
- Comparison with the previous year
Why FiNexus
Real convictions, and an auditor’s rigour.
Licensed auditor, CFA Certificate in ESG Investing, and ESG assignments carried out at major consulting firms. We know what a bank or a large client checks, and how to stand behind a number.
- 01We already have your numbers
Your energy bills, your vehicles, your salaries are already in your books. No need to enter everything again.
- 02Reviewed by a licensed auditor
Every data point is linked to its source and checked before it goes to your client or your bank.
- 03Tied to your financial management
Energy costs, financing terms, subsidies: sustainability becomes a management topic, not a brochure.
Quick check-up
Your VSME report, how ready is it?
Fifteen questions based on the disclosures of the VSME standard. In three minutes, you know what’s ready, what’s missing and where to start.
- Your readiness score in %
- Your map of the report’s 11 topics
- No data sent or stored
Question 1 of 15
Everything is calculated in your browser. Nothing is sent or stored.
FAQ
What people ask us about sustainability.
Your situation is a bit different? Ask us directly, it’s the quickest way.
Talk to an expertDo I have to publish a sustainability report?
No. Since the Omnibus directive came into force on 18 March 2026, EU reporting (CSRD) only applies to companies with more than 1'000 employees and EUR 450 million in revenue. In Switzerland too, the obligations target large companies. Your SME has no legal duty, but your big clients, your bank and tenders will ask you more and more questions.
How long does it take?
For a first VSME report on the Basic Module, allow a few weeks between the check-up and the reviewed report. Most of the data comes from your accounts and your payroll. On your side, there’s a short questionnaire and a few documents to provide. If FiNexus already keeps your books, it’s even faster.
What’s the difference between the VSME and the VS?
The VSME is the voluntary standard published by EFRAG for SMEs. The VS (Voluntary Sustainability Standard) is its official version, adopted by the European Commission on 3 July 2026. It follows the same idea, with a Basic Module and a Comprehensive Module, and sets a cap on what a large client can ask of you. That’s the version we follow.
Will my report be audited?
It isn’t mandatory for an SME. At FiNexus, every report is reviewed by a licensed auditor and every figure is linked to its source. If a client or a bank wants a deeper check, we can prepare it with you.
What’s in the Basic Module?
General information about your company, then indicators on energy and emissions, pollution, water, biodiversity and waste, workforce, health and safety, training, and governance. It’s the recommended starting point for an SME.
How much does it cost?
The check-up is free. The price of the report depends on your size, your sites and what your partners ask for. We give you a fixed-price quote after the check-up, before we start.
Shall we talk?
Measure, improve, and be able to show it.
A free first call: we look at where you stand, what matters to you and what your books already contain.