insurer asks questions about exports abroad, what should I fill in

Sanctions country risk is central, not turnover

The insurer asks about export activities because exporting to certain countries changes the risk profile of the policy — it is not about how much you export, but to where. For credit insurance and liability insurance, the insurer wants to know whether you do business with counterparties in countries subject to sanctions measures, and whether you yourself, your directors or your ultimate beneficial owners ("ubos", the persons who actually control the undertaking or own it) appear on a sanctions list. This question is usually separate from the question about the sanctions declaration of the undertaking itself, but is substantively part of the same file: record once, use twice.

In practice, the questionnaire asks for a list of export countries or regions, sometimes with the percentage of turnover per region. If you do not have that overview exactly, an indication of main regions (EU, UK, US, other) is usually sufficient — check with your customer's portal what it marks as a mandatory field in case of doubt. Note: this is different information from the question about banking relationships. Where the question about bank accounts concerns where the money is located, the export question concerns where the counterparty is located. Insurers and banks sometimes combine this information into one risk picture, which explains why you encounter the same type of question in other questionnaires.

The legal basis lies with the AMLCFT Act, not with CSRD

The legal basis for this is not the CSRD reporting obligation on sustainability, but the customer due diligence under the Anti-Money Laundering and Countering the Financing of Terrorism Act. Insurers are themselves AMLCFT entities and must assess the risk of their own client — your undertaking — including the country and transaction risk arising from export destinations. This is why this question often appears together with questions about ubos and sanctions lists: these are all parts of the same customer due diligence, not of a sustainability question.