What VSME actually requires of a Swiss SME.

An EU customer asked for "VSME-aligned data" last week. This note translates the request into a concrete shopping list, with one worked diesel-delivery line item from invoice to factor to result.

Draft. Body to be written by Frédéric. The structure, audience, and source list are defined in investor-data-room/NOTES-OUTLINES.md. Every factual claim must trace to a primary source cited in-line.

The shape of the note

Audience: a Swiss CFO at a 50–800 FTE company who's just been asked by their EU customer for VSME-aligned data.

Goal: turn an abstract regulatory phrase into a concrete shopping list, with one worked example.

Lede: the request that triggered this post.
VSME's two halves — voluntary basic vs. comprehensive — and what cobank's voluntary tier handles.
The minimum data set for a credible answer: GHG Protocol Scope 1 + 2 (location-based and market-based), plus Scope 3 categories 1, 3, 5, 6, 7. Why those five.
Worked example: one diesel delivery line item, classified, factor-applied (DEFRA 2025), result.
What VSME does not require: third-party assurance is voluntary; audit-grade workpapers are voluntary. Limited assurance is the ceiling.
One paragraph on cobank's role: what the line-item ledger produces in a day vs. two weeks of spreadsheets.