I don't have sustainability figures, what should I fill in

No figures is usually an answer in itself

Missing figures should not be filled in with an estimate, and you should not leave the field empty either. Most ESG lists have a third option alongside a number: "not measured" or "not applicable", with a brief reason. This is substantively different from entering a zero — a zero means "no emissions" or "no incidents", whereas "not measured" means "we are not yet tracking this". For the basic module of the VSME standard, this distinction is explicitly provided: an SME that does not yet keep scope 1 or scope 2 figures reports that fact, not an invented value.

What you can fill in varies depending on the question. Questions about the company itself — the registered address, the number of employees or the countries in which you operate — are not ESG figures and are usually answered directly from your own records. Questions about emissions, energy consumption or waste streams are not: you only fill these in if there is a measurement or calculation behind them. A one-sentence explanation ("measurement starts in [year]") is often sufficient and prevents the customer from marking the field as incomplete.

Where that distinction comes from

The VSME basic module of EFRAG is designed for unlisted SMEs that do not themselves have CSRD obligations, but do provide data as a supplier to a customer that reports under Directive (EU) 2022/2464. The module is deliberately voluntary and therefore contains for many indicators an opt-out option for "not yet available", instead of a mandatory numerical input. This makes a substantiated "not measured" within that standard a valid answer and not an evasion.