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What documents do I need for a VSME sustainability questionnaire?

An overview of the documents usually needed to complete a VSME questionnaire from a customer, and why the energy and emissions data in it requires the most preparation work.

For a VSME questionnaire you usually need three types of documents: data on your energy consumption and emissions, your basic company data (Chamber of Commerce extract, number of employees, turnover) and any existing sustainability or personnel policy. VSME stands for Voluntary SME Standard, a voluntary reporting standard for smaller businesses developed alongside the larger sustainability reporting for listed companies. Customers use the VSME questionnaire to show in their own reporting what happens in their supply chain, without you having to prepare a complete sustainability report yourself.

The detail that causes the most delays in VSME is not policy but figures. Energy and emissions data does not come from one document but must be compiled from invoices, meter readings and sometimes from data from a leasing company or transport provider. Anyone who does not keep this data systematically ends up searching through the mailbox or contacting their energy supplier every time a new questionnaire arrives.

Which documents come up most often

The basis of a VSME questionnaire typically consists of a Chamber of Commerce extract, an indication of the number of employees (often in FTE), annual turnover and a brief description of business activities. These are data you also use for other questionnaires and which change little. In addition, you are asked about energy consumption, usually broken down into electricity, gas and fuel for vehicles. This data is often linked to the term scope 1 and scope 2, where scope 1 refers to direct emissions from your own sources, such as a company vehicle, and scope 2 refers to emissions associated with purchased energy, such as electricity. What exactly falls under scope 3 and whether that is relevant for your business varies by questionnaire and by customer; the official text of the relevant standard provides the definition.

Furthermore, many VSME lists ask about policy: do you have a code of conduct, is there anti-discrimination policy, is there a whistleblowing mechanism. For a small business, the answer to such questions is often simply that there is no formal document, and that can also be an answer. A questionnaire does not compel you to develop policy that does not yet exist; it inventories what is there.

Why energy data requires the most work

A Chamber of Commerce extract is downloaded in a few minutes and remains valid for months. Energy and fuel data works differently: it is seasonal, it changes year on year and it is spread across multiple invoices. A company with its own vehicle fleet, for example, has to deal with fuel receipts, a lease contract and sometimes a separate charging card invoice. Anyone who only gathers this data when the questionnaire arrives spends most of their time on this, more than on filling in the questionnaire itself.

It helps to collect this data once a year, at a fixed time, regardless of which questionnaire is due at that time. This way you always have a current annual figure ready, instead of having to chase your energy supplier again with every new request. how VSME relates to other questionnaires provides an overview of which data comes up more often and which apply only to this specific standard.

What you do not normally need to provide

A VSME questionnaire rarely asks in practice for a fully certified report or an external audit; this does not fit the voluntary nature of the standard either. Internal financial details that are not directly related to sustainability or employees usually do not belong in this type of list. If you are unsure whether a specific question fits VSME, it is advisable to check this against the official description of the standard or to ask the question directly to the customer who prepared the list.

Timeliness and reusability

Because energy data changes annually and business data such as the number of employees can also change, it is useful to note an expiry date for each document: when does this figure need to be checked again. This prevents you from submitting a statement with your next questionnaire that is no longer correct. in a few questions see which questionnaires are relevant for your business provides an initial indication of whether VSME is likely to come up for your situation, and how often.

Where this data comes from and how it is compiled into one answer is explained on the page on how the answers are compiled. This keeps it clear for you which source document lies behind which answer, even if a customer asks about it later.

Would you like to first get a general picture of what is relevant for your business before you start collecting documents? Take the free quick-scan or read the other topics in the frequently asked questions about customer questionnaires.

This article is general information and not legal advice.