may I give a more detailed answer for one than for the other

The same answer, different level of detail

Yes, that is permitted. The underlying fact remains one truth in the chain file, but how it is presented may differ per list. If customer A asks "briefly describe your ISMS" and customer B asks "which of the control measures from Annex A of ISO/IEC 27001 have you implemented, per category", that is factually the same underlying status of your information security, but the two answers look different. That is not an inconsistency — it is precision: you answer the question that is asked, not a generic version of it.

What does matter: the answer to customer B must not contain something that contradicts the answer to customer A. "We have role-based access control" and "we have no documented access policy" cannot both be true for the same period. The difference in detail level lies in how much you show, not in what is actually the case. The same applies to a question like or whether the undertaking deploys AI systems within its service delivery": one customer wants a simple yes or no, another wants a listing per application. Both answers can be correct as long as they do not conflict.

Why detail difference is not a contradiction

This does not follow from any single specific article, but from how the sources themselves are structured. The ten measures of Article 21(2) of the NIS2 Directive (Directive (EU) 2022/2555) describe mandatory components of security policy, but leave the level of detail to the reporting organisation. Annex A of ISO/IEC 27001 works with categories of control measures that can be explained both briefly and in detail — the standard requires implementation, not a fixed text length. The EFRAG VSME standard, the basic module for non-listed SMEs under the CSRD (Directive (EU) 2022/2464), is likewise a framework of data points: how extensively you explain those is determined by the questioner, not the standard. If you want to document which detail level applies to which customer, that is a matter of administration in your own file — just as you record in which sector the undertaking operates, as basic information that each list queries differently.