CSRD Supplier Questionnaire Template: What to Ask
For any company collecting sustainability data from its supply chain, the hardest part isn’t internal data — it’s getting accurate information from suppliers. A structured supplier questionnaire saves time, reduces confusion, and improves data quality.
Since the Omnibus I directive (in force 18 March 2026), the design question has a legal dimension too: a supplier with an average of 1,000 employees or fewer can decline to give a CSRD reporter more than the voluntary VSME-based standard specifies (source 1). Building your questionnaire on the VSME structure therefore keeps it both answerable and within the cap.
This guide provides a ready-to-use questionnaire framework aligned with the VSME Standard, so you can request only what’s necessary while keeping suppliers engaged and cooperative.
Read the practical guide to requesting CSRD data from suppliers →
Why Use a Standardised Supplier Questionnaire
A clear and consistent questionnaire helps both sides:
- Suppliers understand exactly what’s being asked, without jargon.
- Your team gets comparable, CSRD-ready data for Scope 3 reporting.
- Auditors and clients can see traceable evidence of due diligence.
- The value-chain cap is respected by construction — VSME-coded questions cannot exceed what the law allows you to require from smaller partners.
Using the VSME Basic Module (B1–B11) as your structure ensures your requests align with EU expectations and match the same indicators large undertakings will use in their own reports.
Learn more about the VSME Standard →
CSRD Supplier Questionnaire Template
Below is a simplified version of a CSRD supplier questionnaire designed for SMEs. You can adapt it to your sector and risk profile.
1. General Information
| Question | Purpose |
|---|---|
| What is your company’s legal name and country of operation? | Identify reporting boundaries |
| How many employees do you have (full-time equivalents)? | Understand workforce size |
| What are your main activities (NACE code if known)? | Clarify sectoral relevance |
Tip: Always include your own company name and reporting year at the top of the form — it makes follow-up easier.
2. Environmental Data (VSME B3–B7)
| Topic | Example Questions | Notes |
|---|---|---|
| Energy and GHG | What was your total electricity and fuel consumption last year? (in kWh or litres) Have you measured or estimated your greenhouse gas emissions (Scope 1 and 2)? | Encourage estimates if exact data isn’t available. |
| Water | How much water did you withdraw during the last financial year (m³)? How much of it came from areas of high water stress? | VSME B6 has no materiality filter; water consumption applies only where production processes use significant water. |
| Waste and Circularity | How much waste did you generate (tonnes), split into hazardous and non-hazardous? How much was sent for recycling or reuse? | Reuse data from waste invoices or recycling partners. |
| Pollution | Do you report any air, water, or soil pollutants to national authorities or under an environmental management system? | VSME B4 applies only to suppliers that already report pollutants this way. |
3. Social Data (VSME B8–B10)
| Topic | Example Questions | Notes |
|---|---|---|
| Workforce | How many permanent and temporary employees do you have? | Request average numbers for the year. |
| Health & Safety | How many recordable work-related accidents and fatalities did you have last year? | VSME B9 asks for the number and rate of accidents. |
| Pay & Training | Do all employees earn at least the applicable minimum wage? What share is covered by collective agreements? What were the average training hours per employee, by gender? | VSME B10. The gender pay gap may be omitted below 150 employees. |
4. Governance (VSME B11)
| Question | Purpose |
|---|---|
| Have you had any convictions or fines for corruption or bribery in the last financial year? | VSME Basic Module B11 covers the reporting period. |
| Do you have a written code of conduct or ethics policy? | Indicates proactive governance practices. |
5. Climate Targets and Risks (VSME C3–C4, optional)
| Topic | Example Questions | Notes |
|---|---|---|
| Climate targets | Have you set greenhouse gas reduction targets? What are they and by when? | Practitioner analysis reads C3 as outside the value-chain cap (source 2). |
| Climate risks | Have you assessed physical or transition climate risks to your operations? | C4 is read the same way. |
These two topics come from the VSME Comprehensive Module and are common additions beyond the Basic set. Ask them only where your own reporting or financing genuinely needs them.
6. Additional Information
- Are you already using environmental or social certifications (ISO 14001, EcoVadis, etc.)?
- Are you preparing your own sustainability or VSME report?
- Would you like to receive support in calculating GHG emissions or completing this questionnaire?
Offering optional support or templates can greatly increase your response rate and build stronger supplier partnerships.
See how SMEs manage data collection efficiently →
How to Distribute and Collect Responses
- Digital forms: Use Excel, Google Forms, or a sustainability tool to track submissions.
- Clear deadlines: Provide 2–3 weeks for suppliers to respond.
- Automated reminders: Schedule polite follow-ups before the deadline.
- Central storage: Save all responses and metadata (date, version, contact person) in a shared drive.
A well-organised process demonstrates due diligence and simplifies future reporting cycles.
Frequently Asked Questions
Is there a limit to what I can ask suppliers?
Yes, if you report under CSRD. Since Omnibus I a business partner with an average of 1,000 employees or fewer can decline to give you more sustainability information than the voluntary standard specifies (source 1). The Commission’s Voluntary Standard delegated act limits requests to its Annex II, with a lower ceiling for companies with 10 or fewer employees (source 3). Information required by other EU or national law sits outside the cap, and practitioner analysis reads climate targets and risks (C3/C4) and Scope 3 data as outside it too (source 2). The full rules are in our guide to requesting CSRD data from suppliers.
Do all suppliers need to complete this questionnaire?
Not necessarily. Focus on suppliers that represent significant environmental or social impact — for instance, those providing materials, transport, or energy. For low-impact services (e.g. office cleaning), a shorter version may be enough.
Can I make the questionnaire sector-specific?
Yes. Tailor your questions to key sustainability topics in your sector. For example, manufacturing suppliers may add waste and emissions data, while IT service providers can focus on workforce and energy use.
See industry-specific guidance →
How should I handle incomplete or poor-quality responses?
Record what was missing and note whether it was due to lack of data or unwillingness to share. You can use estimates based on similar suppliers or past data but always disclose the limitation in your CSRD report.
Learn how to handle missing Scope 3 data →
Can this questionnaire double as a VSME sustainability report?
Not on its own. This template is a simplified subset and leaves out parts of the Basic Module, such as B1 basis for preparation and B5 biodiversity. Better still, accept an existing VSME report in place of your form: suppliers can now generate one at no cost with free tools, including an ESG answer bank, which removes their main objection to responding.
Learn how to use the VSME Basic Module →
Sources
- Linklaters, EU Omnibus I Directive published in the Official Journal of the EU: value-chain undertakings with an average of up to 1,000 employees may decline to provide information beyond the voluntary standard.
- Fiegenbaum Solutions, Five gaps in the EU value-chain cap: Annex II as the exhaustive cap; C3, C4 and Scope 3 outside it; exemption for obligations under other Union or Member State law. A practitioner reading, not official guidance.
- BDO, European Commission adopts delegated acts on revised ESRSs and on the Voluntary Standard: requests limited to Annex II of the VS; lower cap for companies with 10 or fewer employees; applies from financial years starting 1 January 2027.
- EFRAG, Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME), delivered 17 December 2024: Basic Module B4 (paragraph 32), B6 (35–36), B7 (38), B9 (41), B10 (42) and B11 (43).
Key Terms
- Supplier Questionnaire: A structured set of questions to collect sustainability data from supply chain partners.
- VSME Standard: Voluntary EU framework for SMEs to report sustainability data in a simplified, CSRD-aligned way.
- Scope 3 Data: Indirect emissions and impacts in a company’s value chain.
- Due Diligence: Process of assessing and managing sustainability risks in supplier relationships.
- Value-chain cap: The legal limit, introduced by Omnibus I in 2026, on what a CSRD reporter may require from business partners with 1,000 or fewer employees.
- Data Collection: The process of gathering, verifying, and storing sustainability information for reporting.
Conclusion
A CSRD-aligned supplier questionnaire transforms compliance into collaboration. By using the VSME structure and focusing on relevant, proportionate data, you stay within the value-chain cap, get comparable answers, and give suppliers a request they can meet from a single reusable report. Start simple, collect consistently, and refine each year — your suppliers will appreciate clarity, and your reporting will become smoother over time.
To help you identify what data to request from suppliers, use our checklist generator:
Generate Your Supplier Data Collection Checklist
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This tool will help you create a structured checklist of data points to request from your suppliers, ensuring you cover all necessary areas for Scope 3 reporting.