There is no answer yet in our file for this question, what happens then
No answer in the file: open, no guessing
If the file does not yet have an answer, the system leaves the question open. Nothing is filled in based on an assumption or an average from a similar file. This applies to every question, whether it concerns a question about the ten measures of Article 21(2) of the NIS2 Directive, about the Annex A measures of ISO/IEC 27001, or about a basic question such as the company's registration number. No source, no proposal — that is the standing rule.
The question then appears as an open item, with an indication of which supporting document or data is needed to answer it. For a question about scope 3 emissions according to the VSME basic module, this is for example a calculation that does not yet exist; for a question about annual turnover , it could be a figure that has not yet been recorded in the supply chain file. The entrepreneur thus not only sees that something is missing, but also where the answer should come from. He fills it in himself, or leaves the question open and submits the list as is to his customer's portal — that choice always remains with him.
Why there is no automatic answer
This follows from the principle that the platform never proposes an answer without a recorded fact in the file to back it up. For mandatory reporting under the CSRD (Directive (EU) 2022/2464) and the voluntary VSME basic module of EFRAG, data must be traceable to a source; a filled-in answer without an underlying fact would undermine that. The same principle applies to data that is already established, such as registration according to the Trade Register Act 2007 — nothing is filled in there either that is not already recorded somewhere. The platform therefore prefers to mark a question as open rather than invent an answer that cannot be substantiated afterwards.
What this is based on
- Trade Register Act 2007 — the data recorded for each company
- EFRAG VSME — the voluntary standard for non-listed SMEs, basic module
- Directive (EU) 2022/2464 (CSRD)
- ISO/IEC 27001 — Annex A, the control measures
- Directive (EU) 2022/2555 (NIS2), Article 21(2) — the ten measures
The regulation itself is on EUR-Lex. We refer for each claim; you do not have to take our word for it.
What you concretely need to do
The implementation of each obligation, with the deadlines involved and the templates for recording it, is included in the subscription.
View the subscription First the free quick-scanThis is not legal advice. This page provides general information on the regulations this platform covers. We do not know your situation. If in doubt about your own case, consult a lawyer or the competent supervisory authority.
Written with AI based on the sources above, checked by a human on 2026-09-05. Is something incorrect? Let us know — corrections receive priority.