A published method, the same for every company.
The rating involves no judgement call: it is calculated from your data and rules known in advance. A company that buys a service is never rated more favourably.
Five environmental pillars
A pillar that does not apply to your activity (no emissions subject to a permit, sanitary water use only, no plot of your own) is neutralised and its weight spread across the others. Social and governance data are collected for the report and will be rated in a future version.
How each pillar is rated
- Data quality: figures taken from bills count for more than blank fields.
- Performance: renewable energy share, recycling rate, no limit exceeded, location, natural areas.
- Approach: a written policy and a quantified, time-bound target, 10 points each.
- Transparency: a missing mandatory data point caps the pillar at C (64 points). Declaring nothing never earns points.
- Letters: A from 80 points out of 100, B from 65, C from 50, D from 35, E below.
Detailed scale (100 points per pillar)
| Pillar | Criterion | Points |
|---|---|---|
| B3 | Known consumption: electricity, heat, fuels (one third each) | 25 |
| B3 | Renewable energy share (proportional) | 35 |
| B3 | Emissions down more than 5% (stable: 10) | 20 |
| B3 | Written climate policy, quantified time-bound target | 10 + 10 |
| B7 | Waste and special waste quantities known | 12.5 + 12.5 |
| B7 | Recycling or reuse rate (proportional) | 35 |
| B7 | Circular economy: structured approach (some practices: 10) | 20 |
| B7 | Policy, target | 10 + 10 |
| B4 | Pollutants and quantities declared | 40 |
| B4 | No limit value exceeded | 40 |
| B4 | Policy, target | 10 + 10 |
| B6 | Water withdrawal known | 30 |
| B6 | No site in a water-stressed area | 30 |
| B6 | Water recycled or reduced in processes | 20 |
| B6 | Policy, target | 10 + 10 |
| B5 | No site in or near a protected area (with measures: 20) | 40 |
| B5 | Nature-oriented areas: at least 10% of the plot (less: 15) | 30 |
| B5 | Areas entered | 10 |
| B5 | Policy, target | 10 + 10 |
Default emission factors
| Energy | Factor | Source |
|---|---|---|
| Extra-light heating oil | 2.65 kg CO2 / l | FOEN, Swiss greenhouse gas inventory |
| Natural gas | 0.182 kg CO2e / kWh | On-site combustion, gross calorific value (basis of bills), KBOB data |
| Propane, butane | 3.01 kg CO2 / kg | FOEN, Swiss greenhouse gas inventory |
| Diesel | 2.62 kg CO2 / l | FOEN, Swiss greenhouse gas inventory |
| Petrol | 2.32 kg CO2 / l | FOEN, Swiss greenhouse gas inventory |
| Electricity | 0.125 kg CO2e / kWh | Swiss consumption mix, KBOB list (location-based approach) |
| District heating | 0.085 kg CO2e / kWh | Swiss district heating mix, KBOB data under the GHG Protocol. Replace it with your network's value. |
| Wood, pellets, chips | 0 | Biogenic emissions, reported separately under the GHG Protocol |
| Refrigerants | kg topped up × GWP | Global warming potential of the refrigerant (R134a 1430, R410A 2088, R404A 3922, R32 675) |
Scope 1: fuels and refrigerant leaks. Scope 2: purchased electricity and heat, using the location-based approach required by the standard. Each factor can be replaced in the tool with your supplier's or your carbon footprint's.
What the rating does not say
It is not an audit, a full carbon footprint (scope 3 is not covered) or a certification. The letter thresholds are provisional: they will be adjusted on real data from Swiss SMEs, and every change will be dated here.
Link with the European standard
The questionnaire follows the VSME Basic module (B1 to B11) published by EFRAG. In 2026 this standard became Delegated Regulation (EU) 2026/1560, which keeps the same basic disclosures. Tilka aligns its questionnaire with the official text version by version. The rating is Tilka's own: the standard does not provide for a rating.