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Content
Introduction
The Question Compass helps you to better understand and answer the questions of the OeKB > ESG Data Hub questionnaires correctly.
Each question is accompanied by a brief explanation, including examples. In most cases, you will also find notes on which information you need and how to collect it.
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Important Notice The examples listed in this section serve solely to illustrate the respective questions and do not constitute recommendations for action. It is the responsibility of the user to ensure that all measures taken comply with the applicable legal framework. This section is provided as supportive guidance for answering the questions on the OeKB ESG > Data Hub. |
Questionnaires on the Platform
There are a total of 3 different questionnaires that builds on each other and complement one another. All versions are generally based on the VSME.
- Basic Bank Questionnaire – the ideal starting point
The Basic Questionnaire focuses on 21 core question areas and is suitable for companies of all sizes. Compact, efficient, and quick to complete. - Extended Bank Questionnaire – comprehensive coverage
With 40 question areas, the Extended Questionnaire covers additional ESG aspects. It is the right choice for companies that want to map their ESG topics more broadly and in greater depth. - The VSME Add-On
Answer a total of 45 question areas and receive ESG reporting according to EU standards based on the “Voluntary Sustainability Reporting Standard for SMEs (VSME)”. Questions you have already answered in the Basic or Extended Bank Questionnaire are automatically transferred – avoiding time-consuming duplicate entries.
Our recommendation: Start with the Basic Questionnaire and upgrade to the Extended Questionnaire if needed. Data already entered will be transferred automatically – without additional effort.
Structure of the Manual
The structure of this manual is based on the OeKB > ESG Data Hub and is therefore divided into the categories Business, Environment, Social, and Governance.
How to find the right question:
The questions are presented in the same order as in the OeKB > ESG Data Hub.
General Notes on Answering the Questions
Relevant Questions
If a question starts with “If”, it only needs to be answered under certain conditions. If your company does not meet these conditions, the question can be completed using the “Cannot answer question” option:
Optional Questions
Questions highlighted in blue are optional. Providing information for these questions is not required to complete the questionnaire:
Comment Field
Below each question there is a "comment field". Here, companies can write personalized comments at any time if, for example, a question still requires clarification or additional information needs to be added. The comments in the completed questionnaire are also visible to data recipients (including credit institutions) when you share your data with a data recipient.
Further Information
- Information on the regulatory background and the operation of the OeKB > ESG Data Hub Manual can be found here.
- The official VSME document can be found here.
Further information and more detailed explanations of the individual points of the VSME can be found here. - This document refers multiple times to the GHG Protocol. Further information on this can be found here.
Required Information
Below you will find a checklist indicating which information is required and where you can obtain it if necessary.
Checklist for the Basic Bank Questionnaire:
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Information on |
Where to find |
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☐ Legal form of the company ☐ NACE code ☐ Balance sheet total |
Company registration entry |
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☐ Total energy consumption, electricity consumption and energy mix ☐ Fuel consumption ☐ Water consumption (meter readings if applicable) ☐ Waste quantities (total, hazardous/non-hazardous, designated for recycling) |
Invoices |
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☐ Greenhouse gas accounting in accordance with the GHG Protocol |
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☐ Documents on external audits (if available) |
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☐ Gender ☐ Gender pay gap (salary data) ☐ Contractual coverage (collective bargaining agreement coverage) ☐ Reportable workplace accidents/fatalities |
Employee data from HR department |
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☐ Own code of conduct and its coverage ☐ Code of conduct across the entire value chain |
Internal policies and documents |
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☐ Information on convictions (if applicable) |
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☐ Coal/petroleum/natural gas |
Documents on own revenues |
Checklist for the Extended Bank Questionnaire:
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Information on |
Where to find |
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☐ Legal form of the company ☐ NACE code ☐ Balance sheet total ☐ Addresses of subsidiaries (if applicable) |
Company registration entry |
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☐ Sustainability label/certifications |
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☐ Geopositions of company locations (including leased/managed land) |
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☐ Effective shareholdings/financial investments/restriction of profit distribution |
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☐ Products/services/business relationships/markets |
Invoices |
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☐ Total energy consumption, electricity consumption and energy mix ☐ Fuel consumption ☐ Water consumption (meter readings if applicable) ☐ Waste quantities (total, hazardous/non-hazardous, designated for recycling) |
Information on own greenhouse gas emissions |
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☐ Greenhouse gas accounting in accordance with the GHG Protocol ☐ Greenhouse gas intensity (if available and relevant) |
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☐ Pollution of air/soil/water |
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☐ Transition plan (if available/relevant) |
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☐ Application of circular economy principles |
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☐ Information on land use related to protected areas (if applicable) |
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☐ Information on material flows of the company (if relevant) |
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☐ Climate-related risks/hazards and adaptation measures (if applicable) |
Employee data from HR department |
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☐ Gender ☐ Gender pay gap (salary data) ☐ Contractual coverage (collective bargaining agreement coverage) ☐ Reportable workplace accidents/fatalities ☐ Further training and education ☐ Number of temporary workers and self-employed ☐ Ratio of men to women at management level and in the governing body |
Internal policies and documents |
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☐ Transition to a more sustainable economy ☐ Own code of conduct and its coverage ☐ Code of conduct across the entire value chain ☐ Complaints mechanism |
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☐ Information on convictions (if applicable) |
Confirmed incidents |
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☐ Own workforce ☐ The value chain |
Documents on own revenues |
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☐ Coal/petroleum/natural gas ☐ Controversial weapons ☐ Cultivation/production of tobacco ☐ Production of chemicals |
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☐ Animal welfare (if relevant) |
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☐ Additional information |
Checklist for the VSME Add-On:
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Information on |
Where to find |
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☐ Legal form of the company ☐ NACE code ☐ Balance sheet total ☐ Addresses of subsidiaries (if applicable) |
Company registration entry |
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☐ Sustainability seals/certifications |
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☐ Geopositions of company locations (including leased/managed land) |
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☐ Effective shareholdings/financial investments/restriction of profit distribution |
Cooperatives |
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☐ Products/services/business relationships/markets |
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☐ Total energy consumption, electricity consumption and energy mix ☐ Fuel consumption ☐ Water consumption (meter readings if applicable) ☐ Waste quantities (total, hazardous/non-hazardous, designated for recycling) |
Invoices |
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☐ Greenhouse gas accounting in accordance with the GHG Protocol ☐ Greenhouse gas intensity (if available and relevant) |
Information on own greenhouse gas emissions |
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☐ Pollution of air/soil/water |
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☐ Transition plan (if available/relevant) |
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☐ Application of circular economy principles |
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☐ Information on land use related to protected areas (if applicable) |
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☐ Information on material flows of the company (if relevant) |
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☐ Climate-related risks/hazards and adaptation measures (if applicable) |
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☐ Gender ☐ Gender pay gap (salary data) ☐ Contractual coverage (collective bargaining agreement coverage) ☐ Reportable workplace accidents/fatalities ☐ Further training and education ☐ Number of temporary workers and self-employed ☐ Ratio of men to women at management level and in the governing body |
Employee data from HR department |
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☐ Transition to a more sustainable economy ☐ Own code of conduct and its coverage ☐ Code of conduct across the entire value chain ☐ Complaints mechanism |
Internal policies and documents |
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☐ Information on convictions (if applicable) |
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☐ Own workforce ☐ The value chain |
Confirmed incidents |
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☐ Coal/petroleum/natural gas ☐ Controversial weapons ☐ Cultivation/production of tobacco ☐ Production of chemicals |
Documents on own revenues |
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☐ Animal welfare (if relevant) |
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☐ Additional information |