Writings on line-item
carbon accounting.
Long-form notes from cobank's founder on the regulatory shape of corporate emissions reporting after Omnibus I, the methodology behind the line-item ledger, and the factor-library choices that sit underneath it. Every claim is sourced. No hedges.
In preparation
What VSME actually requires of a Swiss SME
Turning the EFRAG voluntary standard from an abstract regulatory phrase into a concrete shopping list. Scope 1, Scope 2, the five Scope 3 categories that matter for a mid-sized Swiss exporter, and one worked diesel-delivery line item from invoice to factor to result.
VSME · GHG Protocol
In preparation
Omnibus I: what the directive actually changed for Swiss companies
A primary-source walk-through of Directive (EU) 2026/470. Thresholds, postponed waves, the assurance pathway, and what did not change for Swiss CO Art. 964a-c filers and EU-customer-facing exporters.
Omnibus I · CSRD
In preparation
Why we built cobank against DEFRA + BAFU and not ecoinvent
A plain-language explanation of the factor-library choice. Why Novartis, Swisscom, and ABB cite DEFRA and IEA in their published methodology, what the four sources are, and where ecoinvent is the right call as an opt-in add-on.
Methodology · Factors
Notes are published as they're written, not on a schedule. To get an email when one lands, write to frederic@cobank.ai with the subject line "notes". No newsletter. No tracking pixels.