Has the company set a target to reduce emissions?

Reduction target is a separate data point, separate from scopes 1, 2 and 3

This question is not about how much the enterprise emits, but about whether a concrete objective has been established to reduce that emissions. That is something different from the figures you enter in the direct emissions of greenhouse gases or from the indirect emissions from purchased energy. A customer who asks this wants to know whether there is a target: a percentage, a baseline year and a target year. For example "30% less CO2 in 2030 compared to 2019".

If the enterprise has not established such an objective, then the answer is simply no — that is not a problem and not a shortcoming that you need to conceal. Many SMEs are not yet at that stage. If there is an objective, but it is only in an internal note or a verbal agreement of management, then the follow-up question is whether you want to provide that as evidence. VSME does not ask here for external validation or approval from a third party: your own, substantiated objective is sufficient. If you are unsure whether the file has sufficient basis to say yes here, then saying no is the safer answer until there is an established objective.

Where this comes from: the basic module of VSME

This question comes from the basic module of the VSME standard of EFRAG, the voluntary reporting framework for non-listed SMEs. The module explicitly asks under climate-related indicators whether reduction targets have been established, and if so, which baseline year, target year and percentage belong to it. This data point is separate from the quantitative emissions figures per scope; it is about policy and intention, not about a measurement. If you do not yet have those scope figures complete, you can work them out first via the question about emissions in the value chain, because an objective often only becomes concrete once the baseline measurement is there.