The questionnaire is open. You know roughly what data you have. The text box is labelled "E1 – Climate Change" and it is not obvious what a good answer sounds like.
This guide gives 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 eleven numbered disclosures, B1–B11; buyer questionnaires usually group the same content into these ten topics. For the formal scope of each disclosure, see the VSME disclosures explained.
| Before you copy anything | |
|---|---|
| Keep only what is true | A statement without a document or number behind it is worse than "we do not track this yet." |
| Adapt every bracket | [SECTOR] and similar placeholders need your real detail. |
| "Not material" is an answer | For categories that do not apply, one plain sentence is correct. Run the check first. |
| Never write "fully compliant", "zero emissions", or "100% certified" | Unless you can produce the certificate. |
| Expect a follow-up | Serious customers ask a second question. The answer must survive it. |
E1 — Climate change
Buyers expect: energy data (kWh), Scope 1 and 2 emissions, reduction targets or commitments.
Common mistake: targets without a baseline; activity data (liters of fuel, kWh) mixed with emissions figures (metric tons 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.
If a baseline year exists, name it. If there are no targets yet, keep "working toward". Buyers read it as progress.
E2 — Pollution
Buyers expect: waste management practice and hazardous materials handling.
Common mistake: "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.
Keep the segregation claim only if waste is separated. Otherwise describe what is done instead.
E3 — Water and marine resources
Buyers expect: total water consumption, and a water stress assessment where location or industry makes it relevant.
Common mistake: water not tracked at all; discharge data missing 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 tells the reader the number has a source.
E4 — Biodiversity
Buyers expect: an impact assessment only if you operate near sensitive areas. For most SMEs, "not material" is the correct answer.
Common mistake: over-explaining. A paragraph of hedging reads worse than one 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.
"Not material" is only safe if true. Check: do you operate near protected areas, use significant land, or source raw materials with known biodiversity impact (timber, agricultural goods, minerals)? If so, the category is material and needs a real answer.
E5 — Circular economy
Buyers expect: recycling rates, material efficiency, waste reduction.
Common mistake: waste not tracked by type; recycled volume not distinguished 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.
Keep "where feasible". Buyers distrust claims of full circularity.
S1 — Own workforce
Buyers expect: headcount, turnover, training hours, health and safety incidents, basic diversity data.
Common mistake: declining to provide gender data; incomplete health and safety records.
Starter statement:
We track workforce data including headcount, turnover, training, and health and safety incidents. We are committed to providing safe working conditions and equal opportunities for all employees.
S2 — Workers in the value chain
Buyers expect: supplier screening, a code of conduct, basic due diligence.
Common mistake: claiming full supplier audits. Unrealistic for an SME, and 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 a supplier code of conduct exists, name it. If not, "developing" is the right verb. Do not upgrade it to "established".
S3 — Affected communities
Buyers expect: local engagement if material. For most SMEs, community impact is minimal.
Common mistake: inventing community programs. 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 and end users
Buyers expect: product quality, customer safety, complaint handling.
Common mistake: no documentation of customer feedback, even where a process exists informally.
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
Buyers expect: an anti-corruption policy, data privacy practice, ethics policies.
Common mistake: no written policies although the practices exist. Unwritten policies do not 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 the policies live in people's heads, that is the first gap to close. A one-page written policy converts "we cannot answer this" into "yes, attached". The ESG policy template guide provides one.
Using these without getting caught out
Adapt, then verify. Every bracket needs real detail; every claim needs a document or number behind it. If a customer follows up — the serious ones do — the answer must survive the second question. What to do when a customer asks for ESG data covers those follow-ups.
"Not material" beats over-explaining, when true. E4 and S3 are not material for most SMEs. State it in one sentence. Run the check first.
Do not write "fully compliant", "zero emissions", or "100% certified" unless the certificate exists. These phrases turn a routine questionnaire into an audit conversation.
Since the EU Omnibus took effect in March 2026, VSME is the ceiling for what large customers may ask of suppliers with under 1,000 employees. These ten categories are the complete scope of what can be required. Covered once, properly, they cover every customer. How that ceiling reaches your inbox is in why your customer sent a VSME questionnaire.
To see which of the ten you can already answer with real data, the free VSME readiness check walks through each category.
From ten paragraphs to a complete response pack
The starters give the words. They do not give the numbers — kWh, metric tons, headcount, training hours — or the pack that puts words and numbers together into something to send.
That is the ESG Supplier Response Toolkit: a 43-sheet Excel system with a 12-month data tracker (emissions calculated), a response library for EcoVadis, CDP, and Sedex questions, these ten category summaries alongside your data, and email templates for each step of the process. One-time purchase; works in Excel and Google Sheets.