You've got the questionnaire open. You know roughly what data you have. And now you're staring at a text box labeled "E1 – Climate Change" with no idea what a good answer actually sounds like.
This guide gives you a starter statement for each of the ten VSME-ESRS categories — the environmental, social, and governance topics from EFRAG's VSME standard that customer questionnaires are organized around. (The standard itself is written as 11 numbered disclosures, B1–B11 — these ten topic categories are how buyer questionnaires usually group the same content, so the two framings describe one standard.) For each one, you'll also see what the buyer reading your answer actually expects to find, and the mistake suppliers most often make. If you want the formal scope of each disclosure before you write anything, the VSME disclosures explained simply is the companion read.
One rule before you copy anything: only keep statements that are true for your company. These are starting points to adapt, not claims to paste blind. A statement you can't back up with a document or a number is worse than an honest "we don't track this yet." If a category doesn't apply to you, saying so plainly is a perfectly good answer — you'll see how below.
E1 — Climate Change
What buyers expect: Energy data (kWh), Scope 1+2 emissions, and reduction targets or commitments.
The common mistake: Over-promising targets without a baseline, and mixing activity data (liters of fuel, kWh) with emissions figures (tonnes of CO2e).
Starter statement:
We track our energy consumption and associated greenhouse gas emissions. Our primary emissions sources are electricity, heating, and company vehicles. We are working toward establishing baseline emissions and reduction targets aligned with science-based approaches.
Adapt it: if you already have a baseline year, name it. If you don't have targets yet, keep the "working toward" framing — it's honest and buyers read it as progress, not failure.
E2 — Pollution
What buyers expect: Waste management practices and hazardous materials handling.
The common mistake: Claiming "zero pollution" without acknowledging that every business has waste streams.
Starter statement:
As an SME in [SECTOR], our pollution risks relate primarily to waste management and responsible disposal. We segregate waste streams and work with licensed waste haulers to ensure proper handling.
Replace [SECTOR] with your actual industry, and only keep the segregation claim if you actually separate your waste. If you don't yet, say what you do instead.
E3 — Water & Marine Resources
What buyers expect: Total water consumption, and a water stress assessment if it's relevant to your location or industry.
The common mistake: Not tracking water at all, or missing discharge data when asked.
Starter statement:
We monitor water consumption across our operations. Our activities do not have significant impacts on marine resources. Water usage data is tracked monthly from utility bills.
The utility-bill detail matters — it tells the reader your number has a source, which is exactly what reviewers check for.
E4 — Biodiversity
What buyers expect: An impact assessment only if you operate near sensitive areas. For most SMEs, the honest answer is "not material."
The common mistake: Over-explaining. A paragraph of hedging reads worse than one clear sentence.
Starter statement:
As an SME operating in [SECTOR] with limited land use, our activities do not materially impact biodiversity. This category is considered not material to our current operations.
Careful with this one: "not material" is only a safe claim if it's actually true. Quick check — do you operate near protected areas, use significant land, or source raw materials with known biodiversity impacts (timber, agricultural goods, minerals)? If any of those apply, this category is material for you and deserves a real answer instead.
E5 — Circular Economy
What buyers expect: Recycling rates, material efficiency, and waste reduction efforts.
The common mistake: Not tracking waste by type, and not distinguishing recycled volumes from landfill.
Starter statement:
We track waste generation and recycling rates. We are working to increase material efficiency and promote circular practices where feasible within our supply chain.
"Where feasible" is doing honest work in that sentence — keep it. Buyers distrust suppliers who claim full circularity.
S1 — Own Workforce
What buyers expect: Headcount, turnover, training hours, health and safety incidents, and basic diversity data.
The common mistake: Refusing to provide gender data, and incomplete health and safety records.
Starter statement:
We track workforce data including headcount, turnover, training, and health & safety incidents. We are committed to providing safe working conditions and equal opportunities for all employees.
S2 — Workers in the Value Chain
What buyers expect: Supplier screening, a code of conduct, and basic due diligence.
The common mistake: Claiming full supplier audits — unrealistic for an SME, and experienced reviewers know it.
Starter statement:
We are developing due diligence processes for our supply chain. We require suppliers to comply with applicable labor laws and ethical business practices.
If you have a supplier code of conduct, name it. If you don't, "developing" is the right verb — don't upgrade it to "established."
S3 — Affected Communities
What buyers expect: Local engagement if it's material. For most SMEs, community impact is minimal — and saying so is fine.
The common mistake: Inventing community programs that don't exist. This is one of the easiest claims for a buyer to see through.
Starter statement:
As an SME with limited geographic footprint, our community impacts are primarily local. We maintain open communication with local stakeholders and comply with all applicable regulations.
S4 — Consumers & End Users
What buyers expect: Product quality, customer safety, and complaint handling.
The common mistake: Having no documentation of customer feedback, even when a feedback process informally exists.
Starter statement:
We prioritize product quality and customer satisfaction. We have processes in place to address customer concerns and continuously improve our offerings.
G1 — Business Conduct
What buyers expect: An anti-corruption policy, data privacy practices, and ethics policies.
The common mistake: Having no written policies even though the practices exist. Unwritten policies don't count in a questionnaire.
Starter statement:
We maintain policies on business ethics, anti-corruption, and data privacy. We are committed to conducting business with integrity and transparency.
If your policies live in people's heads rather than documents, that's the gap to close first — a one-page written policy converts "we can't answer this" into "yes, attached."
How to Use These Without Getting Burned
Three rules cover almost every risk:
Adapt, then verify. Every bracket ([SECTOR]) needs your real detail, and every claim needs a document or number behind it. If a customer follows up — and the serious ones do — you want your answer to survive the second question. How to handle those follow-ups is covered in what to do when a customer asks for ESG data.
"Not material" beats over-explaining, but only when it's true. E4 and S3 are genuinely not material for most SMEs. State it in one sentence and move on. But run the quick check first.
Never write "fully compliant," "zero emissions," or "100% certified" unless you can produce the certificate. These phrases are the fastest way to turn a routine questionnaire into an audit conversation.
One more thing worth knowing: since the EU Omnibus took effect in March 2026, VSME is the official ceiling for what large customers may ask of suppliers with under 1,000 employees. These ten categories aren't just a good structure — they're the complete scope of what you can be required to provide. Cover them once, properly, and you're covered for every customer. The background on how that ceiling reaches your inbox is in why your customer just sent you a VSME questionnaire.
Not sure which of the ten you can already answer with real data? The free VSME readiness check walks through each category and shows you where you stand before you write a word.
From Ten Paragraphs to a Complete Response Pack
These starters give you the words. What they can't give you is the numbers — your kWh, your tonnes, your headcount and training hours — or the export pack that puts words and numbers together into something you can send.
That's the job of the ESG Supplier Response Toolkit: a 43-sheet Excel system with a 12-month data tracker (emissions calculated for you), a response library for EcoVadis, CDP, and Sedex questions, these ten category summaries pre-wired next to your actual data, and email templates for every awkward moment in the process. One-time purchase, works in Excel and Google Sheets.
Your answers, backed by your numbers.
The toolkit fills these ten statements with your actual data and builds the customer-ready export pack around them.