what is our impact on biodiversity as a company

Question on biodiversity is usually location-based

The impact on biodiversity as a company is not requested in the VSME basic module as a single overall figure, but as a location question: are facilities located in or near a protected natural area, and what surface area do they occupy there. This is a different question than "what is your impact", and that distinction is precisely why entrepreneurs often get stuck here — they search for a score that does not exist, while the required evidence is simply an address list with map verification.

In practice, you answer this by verifying your facility addresses against the official maps of protected areas (Natura 2000 and comparable designations) and documenting per location: whether or not in or near such an area, and if so, what surface area. If you have not yet performed that verification, then there is no source for a yes or no — that is precisely the case in which you leave this as yet to be determined instead of guessing an answer. This question often appears in the same question block as facilities in or near a protected natural area, where the exact evidence statement is located that belongs with this verification.

Where this comes from: the VSME base module

This question derives from the basic module of the EFRAG VSME standard, which prescribes a limited set of environmental indicators for non-listed SMEs, including the location of facilities in relation to protected natural areas. It is not a separate biodiversity accounting system such as larger companies sometimes maintain, but a factual location verification. Entrepreneurs who combine this question with emission questions are well advised to also look at emissions in the value chain (scope 3), because some customer portals combine biodiversity and scope 3 in one sustainability questionnaire and ask for the same underlying location and supply chain data.