Corporate dashboards routinely feature hundreds of metrics; most of them are noise for an SME. What matters is a small set of KPIs that (a) auditors accept, (b) banks and customers ask for, and (c) actually change management behavior.
This guide is the SME short list — twelve KPIs across E, S, and G — with data sources and typical target ranges.
Environmental KPIs (5)
Total +2 emissions (/year). Energy intensity (kWh per unit of output or per €m turnover). Renewable electricity share (% of total electricity). Water use (m³/year). Waste diverted from landfill (%). Report annually with 3-year trend.
Social KPIs (4)
Full-time equivalent headcount. Gender balance by level. Lost-time injury frequency rate. Living wage compliance (yes/no with methodology). Training hours per FTE.
Governance KPIs (3)
Board composition (independence and diversity). Whistleblowing incidents received and resolved. Anti-corruption training coverage (%).
FAQ
Frequently asked questions
Do I need diversity data?
For bank ESG questionnaires and CSRD supplier cascades, yes. Gender balance at three levels is the minimum expected.
How is 'living wage' defined?
Reference the local Living Wage Foundation or WageIndicator methodology and disclose which.
What if I don't have training data?
Start with a simple annual roll-up from HR. Absence of the metric is worse than a low number.
Twelve KPIs, one dashboard, ready for every questionnaire
Vuneli ships with an SME-tuned KPI dashboard mapped to VSME, bank ESG questionnaires, and CSRD cascades.
