I don't have figures from last year, what do I fill in on the sustainability list

No baseline year? Fill in what you do have, and state that it's an estimate

The shortest answer: in the first year you usually fill in what you currently know, and indicate that it's an estimate rather than a measured value. EFRAG's VSME basic module is specifically designed for SMEs that do not yet have a multi-year measurement series — no historical series is imposed as a hard requirement. What matters is that the figure for the current fiscal year is available, with a clear note on how it was determined: an estimate based on energy invoices, a calculation using a standard emission factor, or information provided by a supplier.

For figures you don't have — such as scope 3 emissions from previous years — "not yet available, will be measured from this year onwards" is a valid answer, provided you genuinely intend to do so. Do not fill in an estimate as a measured figure: that creates an expectation your file cannot support, and the next questionnaire often asks for those same figures again. Do not confuse this, however, with business data that your customer asks for anyway, such as the number of employees of the undertaking or annual turnover — which are part of the basic identification and are separate from the sustainability figures.

What this is based on: the VSME basic module and the CSRD

EFRAG's VSME basic module was developed as an entry-level standard for non-listed SMEs that are not themselves subject to the reporting obligation of Directive (EU) 2022/2464 (CSRD), but do provide data to customers that are. This approach takes into account companies reporting for the first time: the basic module requests current data for the ongoing fiscal year, with room for an explanation of the method used, rather than a mandatory comparison with previous years. A customer who is themselves required to report under the CSRD must work towards measurable figures over time in their own supply chain — which is why they ask this year, even if there is no history yet.