Corporate Report 2025 Environment - Ecological responsibility

4.1 Ökologische Verantwortung

Basics

One of SQS’s core objectives is to promote economic growth through services in the field of sustainable corporate governance. In addition, we aim to serve as a role model and are committed to achieving the net-zero target by 2050 at the latest, as stipulated by the Federal Act on Climate Protection Goals, Innovation, and Strengthening Energy Security. Our commitment to sustainability is evidenced not least by our membership in the UN Global Compact.

In the field of environmental responsibility, we have an indirect positive impact through the certification of management systems, the verification of sustainability assessments, and the empowerment of our customers through seminars and webinars. However, this chapter excludes these indirect positive impacts and focuses solely on the direct and further indirect negative environmental impacts of our business activities.

In order to fulfill our ecological responsibility, it is imperative that we measure and account for these impacts. Only in this way can we establish adequate measures to reduce the impacts. The three scopes (according to the GHG Protocol) divide greenhouse gas emissions (GHG emissions) into direct (Scope 1), indirect energy-related (Scope 2) and other indirect emissions (Scope 3). Why do we report all our impacts in terms of greenhouse gas emissions, i.e. in CO2 equivalents (CO2e)? The reason lies in the global relevance and the clear measurability of this unit of measurement.

Employee involvement – action planning

In 2025, we had our 2024 GHG balance sheet verified for the first time by an accredited body. The verification by Quality Austria in the spring was carried out based on a decision by the executive management. It enabled the responsible department to define the year 2024 as the baseline year. A baseline year forms the basis for the development and definition of efforts to reduce greenhouse gas emissions. Against the background of the legal requirements and the purpose of our association, the department first provided all employees – including the freelance auditors – with transparent information on our emissions. It then conducted a survey to understand and collect the employees’ willingness and ideas for reducing emissions.

The survey yielded the following key findings: The majority of employees support SQS’s commitment to reducing greenhouse gas emissions and endorsed a relatively ambitious reduction path. Furthermore, the majority showed a high willingness to adapt their own behaviour in order to achieve the goals. Regardless of the activity group, employees saw credibility, the role model function and compliance with legal requirements as the key reasons for climate-related changes at SQS. For implementation, it was proposed to focus on concrete and measurable goals, incentive systems for climate-conscious behavior, and the involvement of all employees. In addition, many emphasized the importance of maintaining a good balance between climate goals and «economic reality». These premises are now being directly incorporated into the development of our climate strategy.

The ideas for concrete measures collected in the survey were then evaluated in a second survey to determine their acceptance among employees. Acceptance is one of the criteria used to develop a portfolio of measures by 2026. The other criteria are the impact, feasibility and cost of the measures. The decision to purchase certificates of origin for electricity from Swiss hydroelectric power plants from 1 January 2026 was already taken in 2025. Since we have been purchasing gray electricity up to now, this will lead to a direct reduction in our Scope 2 emissions.