The VSME OS Report Framework

Legal entity name, financial year, country of operations, annual revenue (if provided), industry sector, and the emission factor database used. This panel is what the buyer's system reads to identify which supplier this report belongs to.

A block citing the four standards this report is aligned with: GHG Protocol Corporate Standard, ISO 14064-1:2018, Commission Recommendation (EU) 2025/1710 (EU VSME), and CSRD ESRS E1. Includes the country-specific methodology note explaining which national database was used.

A clean summary table showing each scope as a row: Scope 1, 2, and 3 with their emission category description, kgCO₂e, tCO₂e, and % of total. A black total row and a dark intensity row sit below. The table format is what procurement systems read and copy directly into their Scope 3 data collection sheets.

Two intensity metrics are shown side by side. The primary metric is kgCO₂e per million revenue units (e.g. kgCO₂e/M€), aligned with ESRS E1-6 (GHG intensity of net revenues) for cross-supplier comparison. The secondary metric is kgCO₂e per actual EUR of revenue (4 decimal places), useful for absolute cost-of-carbon calculations. Both are calculated from the supplier's declared annual revenue.

A detailed table listing every emission source that had data entered, grouped under their scope header. Each row shows: the activity source name, the quantity entered (e.g. 50,000 kWh), the emission factor with its unit inline (e.g. 0.196 /kWh, 0.218 /km, 28.0 /night), and the resulting kgCO₂e. Subtotals are shown per scope. The unit-labelled factor means every row is self-verifiable without cross-referencing any other document.

A black total row showing the grand total in kgCO₂e. Both kgCO₂e and tCO₂e are already shown in the Page 1 summary table, so Page 2 focuses purely on the activity detail — keeping each page with a single clear job.

Short-haul and long-haul flights appear as separate line items with their different emission factors. The Radiative Forcing ×1.9 multiplier is disclosed on-report so auditors can back-calculate the pre-RF figure if needed for comparison with other tools.

Lists exactly which supporting documents the supplier has declared they retain, derived dynamically from which fields had data entered. For example, if the supplier entered natural gas consumption, the list shows "Gas utility invoices (annual total kWh)". Empty fields are not listed here — they appear in Section 5 (Boundary Exclusions) instead.

A formal declaration signed by the authorised signatory confirming that: the activity data is accurate to the best of their knowledge; supporting documentation is retained and available; the report is aligned with GHG Protocol, ISO 14064-1, and Commission Recommendation (EU) 2025/1710; and which emission factor database was used. The signatory's name and certification date appear above the signature line.

A dynamic block listing exactly which database and factor value was used for each scope — but only for sources the supplier actually reported. If a supplier used grid electricity and district heating, both are cited with their exact kgCO₂e/kWh values. Sources with zero activity are not listed here. This precision is what distinguishes a defensible disclosure from a generic one.

Every emission source that was assessed but recorded as zero activity, grouped by scope — Scope 1 Direct, Scope 2 Indirect, Scope 3 Value Chain. This is a GHG Protocol requirement: it distinguishes between a legitimate zero and an omission, and gives auditors confidence that nothing was forgotten.

Five numbered clauses required by ISO 14064-1: methodology basis, assurance level (self-attested, limited), scope boundary definition, buyer due diligence responsibility, and contact details for verification enquiries. These clauses make the report legally complete and protect both supplier and buyer.

Third-party verifiers and internal compliance teams. Page 4 is the methodology appendix — it exists so that anyone who wants to challenge or validate a number has everything they need in one place: which database, which factor, which boundary decision, and who to contact.