Nachhaltigkeits - bericht
(vSME 2025)
Langlaufen ist durch seine Wirkung auf die Gesundheit und die vom Klimawandel betroffenen Winter eng mit Nachhaltigkeit verbunden. ESG-Berichterstattung beinhaltet ökologische, soziale und wirtschaftliche Faktoren (environmental / social / governance), und liefert für die Unternehmens-Strategie-Erstellung wertvolle Elemente. Für einen 360° Blick entschieden wir uns für den VSME Nachhaltigkeits-Berichtsstandard der EU. Dieser freiwillige Standard für nicht börsennotierte Kleinst-, Klein- und mittlere Unternehmen ist zu den UN sustainable development goals (SDGs) und zum CSRD/ESRS Berichtsstandard für große Unternehmen kompatibel.
Auf dieser Seite findet ihr:
-
CSRD VSME Datenpunkte B basic und C
comprehensive
(aus VSME - Standard - Praxistest 2025)
Bild: Wildmoos, (c) Langlaufschule Rueckenwind Seefeld
Kurzzusammenfassung unserer drei wichtigsten Nachhaltigkeitsthemen:
- Gesundheit durch Langlaufen - positive Wirkung von Langlaufen
- Klimawandel - unsere Auswirkungen, sowie Chancen und Risiken
- Soziales - Team & Fairness als Tourismus-Arbeitgeber
Gesundheit durch Langlaufen - positive Wirkung von Langlaufen
Langlaufen ist eine der gesündesten Wintersportarten. Warum?
- Entspannung: Naturgenuss im Schnee tut der Psyche gut. Das bestätigen uns laufend unsere Gäste. Abschalten und je nach Wahl auspowern oder genießen, z.B. beim Langlaufen in Seefeld.
- Fast jeder der ca. 650 Muskeln des Körpers arbeitet an der Fortbewegung mit, damit ist Langlaufen eine der gesündesten Ausdauersportarten. Langlauf stärkt Muskulatur, Blutzusammensetzung, Kreislauf, Herz und Lunge.
- Haltungstraining: Die Beinarbeit dominiert, gleichzeitig wird der Oberkörper im Bauch-, Schulter und Rückenbereich optimal trainiert. Damit wird Fehlhaltungen (Büro-Haltung) und Rückenbeschwerden optimal vorgebeugt.
- Schnelles Gleiten auf einem Bein, zusammen mit geländeorientiert unterschiedlichen Bewegungen für die verschiedenen Skating- und Klassiktechniken, stellt hohe Anforderungen an die Koordination und Rhytmisierung. Skating nennt man nicht umsonst "Tanzen auf Ski".
- Sicherheit: Von allen Schisportarten ist die Verletzungsgefahr beim Langlaufen am niedrigsten. In der Saison 2024/25 lag das Verletzungsrisiko während des Langlaufunterrichts bei uns bei nur 0,04%, für Sportunterricht ein extrem niedriger Wert.
Wir bieten Langlaufunterricht sowohl für Privatkunden als auch für Unternehmen als Weiterbildung im Rahmen der betrieblichen Gesundheitsvorsorge an.
VSME C2 - consumers and end users, SDG3 Gesundheit und Wohlergehen, ESRS S4 SBM-3 Effekte auf Kunden
Bild: (c) Langlaufschule Rueckenwind Seefeld
united nations SDG Gesundheit und Wohlergehen
Unser Team erreichte 2024 und 2025 folgende Gesundheits-bezogene Auszeichnungen:
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Global Health & Pharma fitness & nutrition awards 2024:
Best cross country skiing school 2024 - Austria
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CorporateLiveWire Global Awards 2024/25:
Adventure Sports Training Provider of the Year
VSME B1.25 basis for preparation / sustainability related certifications
Klimawandel - unsere Auswirkungen, Chancen und Risiken
Auswirkungen
Über eine Analyse mit dem ESG-Cockpit von Akaryon gingen wir seit 2023 unseren eigenen Auswirkungen auf den Grund. Nach dem greenhousegas-protocol werden Emissionen in drei Scopes unterschieden:
- Scope 1 direkte Treibhausgasemissionen des Unternehmens: Hier liegen wir seit 2024 auf Null, weil wir keine Treibstoffe kaufen, Elektroauto fährt mit Tiroler Öko-Strom.
- Scope 2 für eingekaufte Energie aus Strom, Dampf, Wärme oder Kühlung liegt in unserem Fall ebenfalls nahe Null, durch Verwendung erneuerbarer Energie. Tirol hat dazu einen Standortvorteil.
- Scope 3 beinhaltet daher fast alle unserer Treibhausgas-Emissionen, plus wichtige Partner und Gäste-Reisen. Zusammengekommen sind das in der Saison 2024/25 7 kg CO2 je Personenunterrichtsstunde (1h * 1 Teilnehmer*in). Diese wiederum setzen sich zusammen aus:
20% Eigenanteil Langlaufschule & genützte Infrastruktur:
- 12% Emissionen oder ca. 0,8 kg CO2 je Personenunterrichtsstunde stammen aus dem Pendeln von uns als Langlaufschul-Lehrer*innen Team. Durch 70% Wege-Anteil mit der Karwendelbahn und Elektromobilität konnten wir dieser Emissionswert sehr stark senken.
- 5% anrechenbare Emissionen aus der täglichen Loipenpräparierung und Kunstschnee für das anteilsmäßig mit Gästen genützte Übungsgelände.
- 2% unsere Ausrüstung (Abschreibung davon). Hier v.a. Langlaufschi und Kleidung. Fischer und Löffler produzieren überwiegend in Europa, mit kurzen Lieferketten, hoher Qualität und Produktlebensdauer. Löffler trägt das OEKO-Tex® STeP - Zertifikat, die höchste Qualifikation für umweltfreundliche und sozialverträgliche Textil-Produktion, und gewann 2024 den deutschen Nachhaltigkeitspreis.
80% CO2-Emissionen stammen aus der An- und Abreise unserer Gäste.
Dieser Wert, ca. 5,5 kg CO2 je Unterrichtsstunde, ist etwas schwierig zu berechnen, die Größenordnung dürfte aber stimmen. Wir verwendeten den Gesamtausstoß der Urlaubsreise, ermittelt aus Herkunftsländern (50% D, 20% A, je 5% CH, NL, GB, Rest 20 weltweite Länder) statistischen Daten zu Verkehrsmitteln, und dividierten aus diesem einen Anteil für Langlaufunterricht, entsprechend zu Durchschnittsausgaben für Unterricht im Vergleich zu statistischen Gesamtausgaben am Urlaubsort.
Wie können wir den Reise-Fußabdruck optimieren:
- Wenn möglich mit Fahrgemeinschaften anreisen.
- Oder mit der Bahn, Seefeld ist sehr gut an das Bahnnetz aus München und Innsbruck angebunden.
- Länger bleiben verringert Reise-Fußabdruck pro Tag, insbesondere bei Flugreisen, enorm.
Klimaneutralität lässt sich wegen dieser Verteilung kurz- bis mittelfristig nur über Kompensationsmaßnahmen erzielen, diese evaluieren wir.
VSME B3 Energy and greenhouse gas emissions, VSME C2.50-53 Scope 3 Emissions, VSME C3 – GHG reduction targets and climate transition
Bild: (c) Langlaufschule Rueckenwind Seefeld
Verteilung CO2 Fußabdruck Langlaufunterricht in %-Anteilen
(c) Langlaufschule Rueckenwind Seefeld
Bild: Karwendelbahn Innsbruck - Seefeld, (c) Ekaterina Soboleva
Chancen aus dem Klimawandel
Wenn es wärmer wird, suchen Urlauber um so mehr nach kühlen Zufluchtsorten und Abwechslung im Schnee, ergab eine Studie der Uni Köln 2023. Und auch wenn es ein bisschen makaber ist, profitieren wir momentan vom Klimawandel, weil Gäste schneesichere Gebiete wie Seefeld suchen. Durch die Höhenlage auf 1200m und Möglichkeiten zur künstlichen Beschneiung sind wir von Ende November bis Mitte März schneesicher.
Risiken aus dem Klimawandel
Wir würden gerne noch höher liegen. Skigebiete unter 1400m sind gefährdet, das Risiko von warmen Wochen und Starkregen im Winter steigt in den nächsten 10 - 20 Jahren. Da wir das als Langlaufschule nicht ändern können, bauen wir weiterhin auf unsere Strategie, jeweils nicht alleine vom Langlaufunterricht abhängig zu sein. Wir ergänzen uns als Team mit unterschiedlichen Haupt-Jobs, und genießen im Winter einen der schönsten Nebenjobs der Welt.
VSME C4 –Climate risks
Bild: Raureif in Wildmoos (c) Langlaufschule Rueckenwind Seefeld
Soziales - Fairness als Tourismus-Arbeitgeber
- Als Rückgrat unserer Einsatzplanung verwenden wir ein agiles flexibles Arbeitszeitmodell. Dieses funktioniert so, dass wir als Basis eine Bedarfsschätzung über die Wintermonate legen. Dazu plant jede*r selbst, wann sie/er arbeiten kann und möchte, entsprechend zum vorhandenen Bedarf. Im Idealfall, der gottseidank häufig der Fall ist passen dann Angebot und Nachfrage zusammen.
- Unsere Entlohnung liegt klar über dem Kollektivvertrag der Skilehrer, und ist abhängig von der Qualifikation. Gender-pay-gap -2%: 2024/25 lag der Durchschnittslohn von 14 Lehrerinnen knapp über dem der 11 Lehrer. Das war allerdings ein Zufall, für gleiche Ausbildung und gleiche Leistung verdient man geschlechtsunabhängig gleich viel. Dass die Entlohnung deutlich unter den Unterrichtspreisen liegt, stammt aus zahlreichen Abgaben und Fixkosten, die in Österreich sehr hoch sind. Natürlich freut man sich also sehr über ein Trinkgeld nach dem Unterricht.
- Berufliche Weiterbildungen: In der Langlaufschule führen wir diese am Winterbeginn und fallweise während der Saison durch, ergänzend zu den Ausbildungen des Schilehrerverbandes (Anwärter, Landeslehrer, Diplomlehrer) bzw. BSPA (Instruktor). Interne und externe Kurse ergaben 2024/25 durchschnittlich über 20 langlaufspezifische Weiterbildungsstunden pro Person.
- In unserer Team-Zusammenarbeit ist uns Offenheit, Wertschätzung und Rücksicht sehr wichtig. Wir haben uns eine Reihe von Spielregeln vereinbart, die Teil der Zusammenarbeitsvereinbarung sind.
Wir sind zusammen stolz auf unser Team. Wenn du gerne Teil unseres Teams werden möchtest, findest du weitere Informationen unter Team & Jobs.
VSME B8 workforce characteristics, B10 workforce remuneration, C6 additional workforce information
Bilder: (c) Langlaufschule Rueckenwind Seefeld
VSME Nachhaltigkeitsbericht 2025 - Modul B - basic und C - comprehensive Datenpunkte
Die Datenpunkte des Standards sind hier wie folgt gruppiert:
Der Bericht zu den Datenpunkten ist nur auf Englisch aufbereitet.
Die Tabellen des Detailberichtes sind nur für PC, nicht zur Anzeige auf Smartphones optimiert. Momentan html, für xbrl gibt es noch keine klaren Vorgaben.
General information
| B1 – Basis for preparation | |||||
|---|---|---|---|---|---|
| 24 The undertaking shall disclose: (a) which of the following options it has selected: | ii. OPTION B: Basic Module and Comprehensive Module | ||||
| (b) if the undertaking has omitted a disclosure as it is deemed classified or sensitive information (see paragraph 19), the undertaking shall indicate the disclosure that has omitted. |
VSME B1 24. (e) iv: No legal requirements for undisclosed financial reporting for very small enterprises, topic skipped here. VSME B3 31. Greenhouse Gas Intensity: Emissions are reported in relation to hours of clients educated, as this value allows good comparison across seasons without currency-inflation-effects. |
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| (c) whether the sustainability report has been prepared on an individual basis (i.e. the report is limited to the undertaking’s information only) or on a consolidated basis (i.e. the report includes information about the undertaking and its subsidiaries); | Individual Basis: Cross-Country Skiing School. The owner also operates a business consultancy, but these activities are not included in the report. | ||||
| (d) in case of a consolidated sustainability report, the list of the subsidiaries, including their registered address4, covered in the report; and | not relevant | ||||
| (e) the following information: | |||||
| i. the undertaking’s legal form; | Sole proprietorship, owner Florian Meissl, company registration number 562710s. | ||||
| ii. NACE sector classification code(s); | 93.1 Provision of Sports Services | ||||
| iii. size of the balance sheet (in Euro); | Out of scope - See B1.24b | ||||
| iv. turnover (in Euro); | Out of scope - See B1.24b | ||||
| v. number of employees in headcount or full-time equivalents; | 25 (headcount) | ||||
| vi. country of primary operations and location of significant asset(s); and | Austria | ||||
| vii. geolocation of sites owned, leased or managed. | Cross-country skiing instruction is approved under the ski instruction area regulations of the state of Tyrol for the Seefeld cross-country skiing area (47.327883, 11.181880). Other areas in Tyrol may be visited temporarily as part of excursion traffic, while areas in other states and countries are subject to local legal regulations. Fixed locations see table. | ||||
| Sites | Adress | Postal Code | City | Country | Geolocation |
| Cross-country skiing school office and lounge. | Möserer Straße 120 | 6100 | Seefeld | Austria | 47.327883, 11.181880 |
| Owner's office / Administration during summer. | Ulmenstraße 21 | 6063 | Rum | Austria | 47.287403, 11.446858 |
| 25. If the undertaking has obtained any sustainability-related certification or label, it shall provide a brief description of those (including, where relevant, the issuers of the certification or label, date and rating score). | - Global Health and Pharma - Fitness and Nutrition Awards: Best Cross Country Skiing School 2024 - Austria | ||||
| - Corporate LiveWire Global Awards 2024/25 - Adventure Sports Training Provider of the Year | |||||
| C1 – Strategy: Business Model and Sustainability – Related Initiatives | |||||
|---|---|---|---|---|---|
| 47. The undertaking shall disclose the key elements of its business model and strategy, including: | |||||
| (a) a description of significant groups of products and/or services offered; | We provide Education in Cross Country Skiing for adults and children, in individual and group courses, across all skill levels, from late November until mid March. | ||||
| (b) a description of significant market(s) the undertaking operates in (such as B2B, wholesale, retail, countries); | Our clients are predominantly B2C, sport-interested tourists in Tyrol, who want to enjoy the healthy sport in beautiful winter environment. In a couple of cases we run partnerships with B2B event organizers. Another small portion are B2B customers, bringing groups of employees taking part in health programs. The greatest portion of our clients comes from Germany and Austria, followed by Swizzerland, Benelux, Italy, Great Britain, and all other countries. | ||||
| (c) a description of main business relationships (such as key suppliers, customers distribution channels and consumers); and | B2C clients book our services mixed online in advance and on site during the days of their holiday. The greatest portion finds us via direct online search, followed by personal recommendations, information of the public local tourism office, and coincidence due to ski rental in the shop of our partners on site. Most important business partnerships are our cooperation with the sports shop ant the same site, the local authority providing skiing tracks & preparation, partner companies and public authorities organizing XC skiing camps in cooperation with us. Besides this, we run a partnership with our ski anc clothing providers, who have a very good sustainable sourcing and production background. | ||||
| (d) if the strategy has key elements that relate to or affect sustainability issues, a brief description of those key elements. |
The two predominant strategy elements related to sustainability are a) actions powering the core of our business: Encouraging and empowering clients to perform a very healthy sport, XC skiing. b) ongoing climate warming and business model design in a way enabling us to mitigate a significant business risk out of this. More information to be found at C2. |
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| B2 – Practices, policies and future initiatives for transitioning towards a more sustainable economy | |||||
|---|---|---|---|---|---|
| 26. If the undertaking has put in place specific practices, policies or future initiatives for transitioning towards a more sustainable economy, it shall state so. | |||||
| C2 – Description of practices, policies and future initiatives for transitioning towards a more sustainable economy | |||||
| 48. If the undertaking has put in place specific practices, policies or future initiatives for transitioning towards a more sustainable economy, which it has already reported under disclosure B2 in the Basic Module, it shall briefly describe them. The undertaking may use the template found in paragraph 213 for this purpose. | |||||
| Practices, policies and future initiatives | a) Do you have existing sustainability practices / policies / future initiatives that address any of the following sustainability issues? | Are they publicly available? [YES/NO] | Do the policies have any targets? [YES/NO] | C2.49 most senior level accountable for them | |
| Climate Change | B2 | yes | yes | yes | |
| C2 |
Scope 1: E-mobility Scope 3 internal: Already very high portion of public transport at team commuting. We continue with attractive conditions for commuting with public transport Scope 3 customers: We provide informations about public transport & E-mobility, and evaluate possibilities to offset the impact |
Siehe C3 | owner XC skiing school | ||
| Pollution | B2 | yes | yes | no | |
| C2 | Ski waxing with products that do not contain prohibited substances according to EU Reach directive. | (EG) Nr. 1907/2006 (REACH) | owner XC skiing school | ||
| Water and Marine Resources | B2 | yes | no | yes | |
| C2 | Our partner TVB uses water out of Möserer Tal for snow production, w/o addition of substances. At the melting process, 100% go back into the natural circle. | within TVB | TVB governance body | ||
| Biodiversity and Ecosystems | B2 | yes | yes | no | |
| C2 | We do not XC-ski with headlamps on closed tracks during the night, and also inform people who tell us that they intend to do this. | information about track availability and opening hours (TVB) | Everybody on the tracks, internal: owner XC-skiing school | ||
| Circular Economy | B2 | yes | no | no | |
| C2 | waste separation and recycling | owner XC skiing school | |||
| Own Workforce | B2 | yes | no | yes | |
| C2 |
Due to the climate risk we continue with a part time work strategy with agile time management. Values: Code of conduct & walk the talk Health: Measures to avoid sick leaves (recovery breaks, clothing, lobby, fruit, ...) Education: Planned sessions according to TSSG |
regular evaluation, gathering feedback and further development of strategy | owner XC skiing school | ||
| Workers in the Value Chain | B2 | yes | no | yes | yes |
| C2 | Our partners implemented good standards. (TVB, sports shop, Fischer Ski, Löffler clothing) | within partners objective setting | governance bodies of partners | ||
| Affected Communities | B2 | no | no | no | |
| C2 | n.a. | n.a. | n.a. | ||
| Consumers and end-users | B2 | yes | No | yes | |
| C2 |
- health and joy of our customers is the purpose of our business - high quality information about our services and XC skiing - lessons tailored to individual background and needs - fixed routines for accident prevention |
regular evaluation, gathering feedback and further development of strategy | owner XC skiing school | ||
| Business conduct | B2 | yes | no | no | |
| C2 | Our routines are conform the high standards of TSSG (ski instruction law), Austrian legislation for employers, and laws regulating B2B and B2C business. | owner XC skiing school | |||
Ecological datapoints
| B3 – Energy and greenhouse gas emissions (evaluated with ESG-Cockpit) | |||
|---|---|---|---|
| C2 50. - 53. - included in this section | |||
| Energy consumption | Renewable / MWh | Non-renewable / MWh | Total / MWh |
| Electricity (as reflected in utility billings) | 2,95 | 1,27 | 4,22 |
| Fuels | 0,00 | 0,00 | 0,00 |
| Total 2024/25 | 2,95 | 1,27 | 4,22 |
| Total y-1 | 1,71 | 6,17 | 7,88 |
| change vs. y-1 | 73% | -79% | -46% |
|
B3.30 / C2.50 - 53 GHG Scope 1, Scope 2, Scope 3 emissions |
team commuting, clothing and and XC skiing equipment, team lobby and office heating, electricity, ... t CO2 |
artificial snow and track preparation in excercise area, portion related to usage among other users, Scope 3.8 t CO2 |
customers travelling to and from holiday, portion related to spendings for XC-lessons among other holiday spendings Scope 3.9 t CO2 |
Sum t CO2 |
% of total |
|---|---|---|---|---|---|
| GHG Scope 1 emissions | 0,00 | 0,00 | 0,00 | 0,0 | 0% |
| GHG location based Scope 2 emissions | 0,00 | 0,00 | 0,00 | 0,0 | 0% |
| GHG Scope 3 emissions | 5,19 | 1,06 | 22,95 | 29,2 | 100% |
| Sum | 5,19 | 1,06 | 22,95 | 29,2 | 100% |
|
GHG Scope 3.1 purchased goods and services |
0,45 | 0,00 | 0,00 | 0,4 | 2% |
| GHG Scope 3.2 capital goods | 0,89 | 0,00 | 0,00 | 0,9 | 3% |
| GHG Scope 3.3 fuel and energy related activities (not included in scope 1 and 2) | 0,11 | 0,00 | 0,00 | 0,1 | 0% |
|
GHG Scope 3.4 upstream transportation and distribution |
0,00 | 0,00 | 0,00 | 0,0 | 0% |
|
GHG Scope 3.5 waste generated in operations |
0,00 | 0,00 | 0,00 | 0,0 | 0% |
| GHG Scope 3.6 business travel | 0,00 | 0,00 | 0,00 | 0,0 | 0% |
| GHG Scope 3.7 employee commuting | 3,41 | 0,00 | 0,00 | 3,4 | 12% |
| GHG Scope 3.8 upstream leased assets | 0,33 | 1,06 | 0,00 | 1,4 | 5% |
| GHG Scope 3.9 (or 3.X) downstream transportation and distribution (client travel) | 0,00 | 0,00 | 22,95 | 22,9 | 79% |
| thereof client flights | 6,52 | 22% | |||
| thereof client car travel | 15,11 | 52% | |||
| thereof client bus travel | 0,93 | 3% | |||
| thereof client train travel | 0,39 | 1% | |||
| GHG Scope 3.10 processing of sold products | 0,00 | 0,00 | 0,00 | 0,0 | 0% |
| GHG Scope 3.11 use of sold products | 0,00 | 0,00 | 0,00 | 0,0 | 0% |
| GHG Scope 3.12 end-of-life treatment of sold products | 0,00 | 0,00 | 0,00 | 0,0 | 0% |
| GHG Scope 3.13 downstream leased assets | 0,00 | 0,00 | 0,00 | 0,0 | 0% |
| GHG Scope 3.14 franchises | 0,00 | 0,00 | 0,00 | 0,0 | 0% |
| GHG Scope 3.15 investments | 0,00 | 0,00 | 0,00 | 0,0 | 0% |
Comment about high impact topic tourism travel: We did rough calculations. Therefore distances were evaluated according to the home country of our guests. Afterwards we calculated with official statistical values about transportation (flights, public transport, cars, e-cars), fixed transport type for certain home locations (long distance flights). So we got a total guest distance per transport type, and a total carbon footprint for the journey of our guests. This footprint was divided throuh average spendings during a holiday with average duration (official data of tourism statistics), and multiplied with the average spendings for XC-skiing instruction. Based on this calculation we think, that the values give a good picture about the magnitude.
| C3 – GHG reduction targets and climate transition | ||||
|---|---|---|---|---|
| 54. If the undertaking has established GHG emission reduction targets, it shall disclose its targets in absolute values for Scope 1 and Scope 2 emissions. In line with paragraphs 50 to 53 above and if it has set Scope 3 reduction targets, the undertaking shall also provide targets for significant Scope 3 emissions. In particular, it shall provide: | ||||
| (a) the target year and target year value; (b) the base year and base year value; (c) the units used for targets; (d) the share of Scope 1, Scope 2 and, if disclosed, Scope 3 that the target concerns; and | ||||
| service related GHG intensity | We relate THG reduction targets for THG-intensity value to (lesson hours * average number of clients instructed in a lesson). With this method, the emissions get directly related to a unit of education for a person, which is the purpose of our business. Relation to turnover or profit is not applied in this report due to confidentiality, as well as due to currency inflation. | |||
| year | 2023/24 | 2024/25 | targets 2029/30 | comment about targets |
| unit | kg CO2 / (lesson hours * number of clients instructed in a lesson) | kg CO2 / (lesson hours * number of clients instructed in a lesson) | kg CO2 / (lesson hours * number of clients instructed in a lesson) | |
| Scope 1 | 1,08 | 0,00 | 0,00 | keep: no fossil fuels since 2024 |
| Scope 2 | 0,00 | 0,00 | 0,00 | keep: renewable energy sources |
| Scope 3 | 6,76 | 7,04 | support climate friendly travelling by communication | expected to sink at car traffic, but strongly depending on share of flying international guests |
| Scope 3.7 employee commuting | 0,60 | 0,82 | 0,5 - 0,8 | already very high share of public transport |
| Scope 3.9 downstream transport: correlated portion of customer travel | 5,02 | 5,53 | support climate friendly travelling by communication | see comment at scope 3 |
| (e) a list of main actions it seeks to implement to achieve its targets. | ||||
| see B2 & C2, section climate change | ||||
| 55. If the undertaking that operates in high climate impact sectors6 has adopted a transition plan for climate change mitigation, it may provide information about it, including an explanation of how it is contributing to reduce GHG emissions. | N.a., we do not operate in high climate impact sectors | |||
| 56. In case the undertaking operates in high-climate impact sectors and does not have a transition plan for climate change mitigation in place, it shall indicate whether and, if so, when it will adopt such a transition plan. | N.a., we do not operate in high climate impact sectors | |||
| C4 – Climate risks | ||||
|---|---|---|---|---|
| 57. If the undertaking has identified climate-related hazards and climate-related transition events, creating gross climate-related risks for the undertaking, it shall: | ||||
| (a) briefly describe such climate-related hazards and climate-related transition events; | ||||
| opportunities | Short to mid term, tourism from lower regions spills over to us, as we have better snow safety and strong capabilities to support with machine snow. | |||
| risks |
Due to climate change, skiing areas below 1400m altitude are expected to be severely challenged regarding enough snowfall and melting due to
increased warm periods including rainy days. In the last years, we had problematic winters 22/23 and 23/24 with a season end mid march, in earlier years this used to be end of march, so approximately 1/10 of the season already got lost. Winters are getting shorter 1 day per year and warmer throughout the winter, still with potentially cold periods and extreme snowfalls in between. |
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| (b) disclose how it has assessed the exposure and sensitivity of its assets, activities and value chain to these hazards and transition events; | We gained experiences of recent very warm, rainy winters during el Nino 2023/24, and good winters like 2024/25. The effects on XC shop and XC skiing school were collected, and we assessed the risks of organizational factors that, together with climate change, could bring us into critical financial situations. Plans are not disclosed. | |||
| (c) disclose the time horizons of any climate-related hazards and transition events identified; and | The problem of season shortening and very warm periods is already there. Over the next 5 to 10 years, we expect a development with very warm winters like 2023/24 (still manageable) and also some winters with lots of snow. | |||
| (d) disclose whether it has undertaken climate change adaptation actions for any climate-related hazards and transition events. |
- Our partner TVB strongly increased the capabilities for track preparation based on artificial snow. This also improves the durability of natural
snow on top. |
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| - There are evaluations to start the season earlier, and close it earlier than in the past. (mid/end march instead of incl. beginning of April) | ||||
| - From XC skiing school POV, our strategy is to team up as a group of enthusiastic part-time teachers, with a variety of different main jobs. No teammember fully depends on this vulnerable business. | ||||
| - Also we try do our homework for climate protection | ||||
| 58. The undertaking may disclose the potential adverse effects of climate risks that may affect its financial performance or business operations in the short-, medium- or long-term, indicating whether it assesses the risks to be high, medium, low. | ||||
| adverse effects of climate risks | ||||
| 1 year | status quo with fluctuations | |||
| 1 - 5 years | status quo with fluctuations | |||
| 2030+ | Beyond 2035 there might be winters with business gaps due to very warm & rainy intermediate phases, as the position at 1200m altitude is vulnerable. Customer interest might then be affected even more than only by the gaps, with even stronger tendency towards short term booking. | |||
| B4 – Pollution of air, water and soil | ||||
|---|---|---|---|---|
| 32. If the undertaking is already required by law or other national regulations to report to competent authorities its emissions of pollutants, or if it voluntarily reports on them according to an Environmental Management System, it shall disclose the pollutants it emits to air, water and soil in its own operations, with the respective amount for each pollutant. If this information is already publicly available, the undertaking may alternatively refer to the document where it is reported, for example, by providing the relevant URL link or embedding a hyperlink. | ||||
| According to the VSME scope explanation this topic is not relevant to us, we are not obliged to disclose emissions or pollution within an environmental management system. Due to frequent customer questions we add the following explanation: |
| B5 – Biodiversity | ||||
|---|---|---|---|---|
| 33. The undertaking shall disclose the number and area (in hectares) of sites that it owns, has leased, or manages in or near a biodiversity sensitive area. | ||||
| Location (country & site name) | Location Area (hectares) | Biodiversity sensitive Area | Specification (located in/near biodiversity sensitive areas) | |
| not relevant | not relevant | not relevant | not relevant | |
| 34. The undertaking may disclose metrics related to land-use: | ||||
| Land-use type Area | ||||
| previous year / ha | reporting year / ha | % change | comment | |
| (a) total use of land (in hectares) | 0,0262 | 0,0490 | 87% | |
| (b) total sealed area | 0,0093 | 0,0093 | 0% | office, team lobby, meeting point area |
| (c) total nature-oriented area on-site | 0 | 0 | 0% | |
| (d) total nature-oriented area off-site | 0,0169 | 0,0397 | 135% | rough approach out of public excercise are size & average portion of usage |
| B6 – Water | |||
|---|---|---|---|
| 35. The undertaking shall disclose its total water withdrawal 36. the undertaking shall disclose its water consumption | |||
| Water withdrawal E.g. m³ | Water consumption E.g. m³ (if applicable) | comment | |
| Controlled sites | 18,8 | 1,9 | team lobby |
| 3rd party sites used | 593,0 | rough approach out of public excercise are size & average portion of usage | |
| Sites in areas with water stress | 0,0 | 0,0 | |
| B7 – Resource use, circular economy and waste management | ||
|---|---|---|
| 37. The undertaking shall disclose whether it applies circular economy principles and, if so, how it applies these principles. |
- waste separation & recycling - avoiding waste e.g. via online booking confirmations instead of spreading paper - high quality equipment (skiing gear and clothing) that can be used several years even during professional usage |
|
| 38. The undertaking shall disclose: | ||
| (a) the total annual generation of waste broken down by type (non-hazardous and hazardous); (b) the total annual waste diverted to recycling or reuse; and | ||
| Waste generated / kg | Waste diverted to recycle or reuse / kg | Waste directed to disposal / kg |
| organic waste | 30,0 | |
| packaging waste (yellow bin) | 15,0 | |
| paper and carton waste | 20,0 | |
| residual waste | 10,0 | |
| (c) if the undertaking operates in a sector using significant material flows (for example manufacturing, construction, packaging or others), the annual mass-flow of relevant materials used. | not relevant | |
Social datapoints
| B8 – Workforce – General characteristics | ||
|---|---|---|
| 39. The undertaking shall disclose the number of employees in headcount or full-time equivalent for the following metrics: | ||
| (a) type of employment contract (temporary or permanent); | headcount | FTE |
| temporary | 25 | 1,102 |
| permanent | 1 | 0,500 |
| total | 26 | 1,602 |
| comment | Gap between the numbers is strongly influenced by the lenght of the season (approx. 3 months) and high share of part time workers who team up together. | |
| (b) gender; and | headcount | FTE |
| female | 14 | 0,629 |
| male | 12 | 0,973 |
| other | 0 | 0 |
| not reported | 0 | 0 |
| total | 26 | 1,602 |
| (c) country of the employment contract, if the undertaking operates in more than one country. | headcount | FTE |
| Austria | 26 | 1,602 |
| 40. If the undertaking employs 50 or more employees, it shall disclose the employee turnover rate for the reporting period. | ||
| colleagues who could not join our team again 24/25 | team size 24/25 | employee turnover rate |
| 2 | 26 | 8% |
| C5 – Additional (general) workforce characteristics | ||
|---|---|---|
| 59. If the undertaking employs 50 or more employees, it may disclose the female-to-male ratio at management level for the reporting period. | n.a. due to less employees than 50. | |
| 60. If the undertaking employs 50 or more employees, it may disclose the number of those self-employed without personnel who are working exclusively for the undertaking, and temporary workers provided by undertakings primarily engaged in ‘employment activities’. | headcount | |
| number of those self-employed without personnel who are working exclusively for the undertaking | 0 | |
| temporary workers provided by undertakings primarily engaged in ‘employment activities’ | 0 | |
| B9 – Workforce – Health and safety | |||
|---|---|---|---|
| 41. The undertaking shall disclose the following information regarding its employees: | number season 24/25 | rate season 24/25 per working hours | |
| (a) the number and rate of recordable work-related accidents; and | 1 | 0,04% | |
| (b) the number of fatalities as a result of work-related injuries and work-related ill health. | 0 | 0,00% | |
| B10 – Workforce – Remuneration, collective bargaining and training | ||
|---|---|---|
| 42. The undertaking shall disclose: | (a) whether the employees receive pay that is equal or above applicable minimum wage for the country it reports in, determined directly by the national minimum wage law or through a collective bargaining agreement; | 100% |
| (b) the percentage gap in pay between its female and male employees. (negative number: female income higher than male) The undertaking may omit this disclosure when its headcount is below 150 employees noting that this threshold will be reduced to 100 employees from 7 June 2031; | -2% | |
| (c) the percentage of employees covered by collective bargaining agreements; and | 96% | |
| (d) the average number of annual training hours per employee, broken down by gender. | female | 15 |
| male | 31 | |
| C6 – Additional own workforce information - Human rights policies and processes | |
|---|---|
| 61. The undertaking shall disclose an answer to the following questions. | |
| (a) Does the undertaking have a code of conduct or human rights policy for its own workforce? (YES/NO) | Yes |
| (b) If yes, does this cover: | |
| i. child labour (YES/ NO); | no (prohibited by law) |
| ii. forced labour (YES/ NO); | no (prohibited by law) |
| iii. human trafficking (YES/NO); | no (prohibited by law) |
| iv. discrimination (YES/NO); | yes |
| v. accident prevention (YES/NO); or | yes |
| vi. other? (YES/NO – if yes, specify). | yes, it´s about values and some guidelines for team collaboration |
| (c) Does the undertaking have a complaints-handling mechanism for its own workforce? (YES/ NO) | Yes |
| C7 – Severe negative human rights incidents | ||
|---|---|---|
| 62. The undertaking shall disclose an answer to the following questions: | ||
| (a) Does the undertaking have confirmed incidents in its own workforce related to: | ||
| i. child labour (YES/ NO); | no | |
| ii. forced labour (YES/ NO); | no | |
| iii. human trafficking (YES/ NO); | no | |
| iv. discrimination (YES/ NO); or | no | |
| v. other? (YES/NO – if yes, specify). | no | |
| (b) If yes, the undertaking may describe the actions being taken to address the incidents described above. | n.a. | |
| (c) Is the undertaking aware of any confirmed incidents involving workers in the value chain, affected communities, consumers and end-users? If yes, specify. | no | |
| C9 – Gender diversity ratio in the governance body | ||
|---|---|---|
| 65. If the undertaking has a governance body in place, the undertaking shall disclose the related gender diversity ratio. | 0 (highest decision making authority = owner, male) | |
Governance datapoints
| B11 – Convictions and fines for corruption and bribery | ||
|---|---|---|
| 43. In case of convictions and fines in the reporting period, the undertaking shall disclose the number of convictions, and the total amount of fines incurred for the violation of anti-corruption and anti-bribery laws. | convictions and fines in the reporting period: | no convictions and fines |
| C8 – Revenues from certain sectors and exclusion from EU reference benchmarks | ||
|---|---|---|
| 63. If the undertaking is active in one or more of the following sectors, it shall disclose its related revenues in the sector(s): | ||
| (a) controversial weapons (anti-personnel mines, cluster munitions, chemical weapons and biological weapons); | n.a. | |
| (b) the cultivation and production of tobacco; | n.a. | |
| (c) fossil fuel (coal, oil and gas) sector (i.e. the undertaking derives revenues from exploration, mining, extraction, production, processing, storage, refining or distribution, including transportation, storage and trade, of fossil fuels as defined in Article 2, point (62), of Regulation (EU) 2018/1999 of the European Parliament and the Council 17), including a disaggregation of revenues derived from coal, oil and gas; or | n.a. | |
| (d) chemicals production if the undertaking is a manufacturer of pesticides and other agrochemical products. | n.a. | |
| 64. The undertaking shall disclose whether it is excluded from any EU reference benchmarks that are aligned with the Paris Agreement as described in paragraph 241 of the guidance. | no | |