ESG Navigator - Business

Business

Company data

Contact details

VSME B1

Indicate whether you are completing the questionnaire for a corporate group or submitting a report for an individual company.

This question clarifies the level at which the information in the questionnaire is provided – that is, whether the data refers to a single company or to the entire corporate group (group level). This ensures that the data is correctly interpreted later on.

Examples

• Example A

A craft business with 10 employees completes the questionnaire for its individual company. The business has no subsidiaries or shareholdings.

Answer: Unconsolidated

• Example B

A holding company with several subsidiaries in Austria and abroad (e.g., a large construction group or a retail group) wants to complete the questionnaire for the entire corporate group, including all subsidiaries.

Answer: Consolidated

Provide the contact details of the person who can be contacted in case of questions regarding this questionnaire.

This question aims to identify a specific contact person who can be reached by the bank or the platform in case of inquiries. This ensures that any uncertainties in the questionnaire can be clarified quickly and directly, avoiding delays or misunderstandings.

Reference Data

These details define the temporal and quantitative scope of the questionnaire. They are necessary to correctly classify and compare all reported data.

Subsidiaries

VSME B1

If you prepare a consolidated sustainability report: List all subsidiaries with their registered addresses.

This question clarifies for which legally independent entities the consolidated questionnaire is being completed.

To answer, you must create a list of all subsidiaries and provide their official registered company addresses as listed in the commercial register.

Example

A holding company prepares the sustainability report for several subsidiaries. Example entries:

1. Sample Company A Ltd., Sample Street 1, 1000 Sample City, Sample Country
2. Sample Company B Ltd., Sample Street 2, 1001 Sample City, Sample Country

Balance sheet total

VSME B1

Enter your total assets here.

This question records the total assets, which represent an important metric for company size and financial structure.

Existing ESG rating

VSME B1

If your company has received a sustainability certification or sustainability label, select it here.

This question is intended to document the external validation of your sustainability performance by recognized auditing bodies and thus strengthen the trust of customers, banks, and partners.

To answer, select all currently valid certificates that your company has received after a successful audit. Choose the relevant sustainability certifications from the list and provide the achieved result and month + year in the free-text field.

List of the most commonly used sustainability certifications:

Buildings

Building Data

VSME B1

Enter the geolocations of sites that your company owns, leases, or operates (max. 10 locations).

This question serves to record the geographical distribution of company locations in order to analyse potential opportunities and risks precisely – particularly with regard to sustainability topics such as climate change adaptation, water, ecosystems, and biodiversity.

To answer, you must provide the geographical coordinates (latitude and longitude) for each site (up to 10) where your company conducts ongoing business activities or uses land.

→ If more than 10 sites exist, you should select those that are most important for business success, sustainability, and representativeness, e.g., locations with the highest value creation.

→ For corporate groups, main branches or central production sites should be prioritised.

To determine the site coordinates of locations your company owns, leases, or operates, you may use web mapping tools, appropriate software tools, or platforms (exact determination is also possible via Google Maps).

Example

An Austrian logistics company with its headquarters in Graz and two additional warehouse locations in Vienna and Linz wants to complete the questionnaire. The sustainability officer uses an online mapping service to determine the coordinates of the sites. An example entry would be:

1. Headquarters Graz, Sample Street 1, 0100 Sample City, Sample Country, 47°04'14.9"N 15°26'22.6"E
2. Warehouse Vienna, Sample Street 2, 1000 Sample City, Sample Country, 47°04'14.0"N 15°26'22.7"E
3. Warehouse Linz, Sample Street 3, 0010 Sample City, Sample Country, 47°04'14.5"N 15°26'22.6"E

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Procedures, guidelines, and future initiatives

Sustainability practices

VSME B2

If your company has specific practices, policies, or future initiatives for the transition to a more sustainable economy, indicate them here.

This question clarifies whether and how the company is actively implementing or planning measures for the transition to a more sustainable economy.

Examples

• Example A

Small company: A craft business has begun reducing electricity consumption by using LED lighting and systematically separating waste.

Selection: Climate change, Circular economy

• Example B

Medium-sized company: A manufacturing business has adopted an environmental policy, works with suppliers on CO₂ reduction targets, and offers employee training on sustainability.

Selection: Climate change, Own workforce, Workers in the value chain, Company policies

Are targets defined for monitoring the implementation of the policies?

This question clarifies whether concrete targets have been set to monitor the implementation of the existing policies.

Briefly describe these policies along with the resulting measures & targets.

In the previous step, you indicated whether and in which areas sustainability measures exist. This question now captures qualitative information about them.

Examples

• Example A

Climate change: “To save energy, we use LED lighting and modern heating systems, aiming to reduce energy costs by 10%.”

• Example B

Biodiversity: We restore and green outdoor areas at our main sites to support local ecosystems. The goal is that by 2028 at least 30% of all available outdoor areas are designed to promote biodiversity.

Indicate the responsible department or person.

This question identifies who within the company holds the primary responsibility for collecting and validating ESG data.

To answer, provide the name of the responsible person or the designation of the relevant department (e.g. sustainability management, controlling, or executive management) that serves as the main point of contact for inquiries.

Examples

• Example A

The craft business does not have its own sustainability department; the managing director assumes responsibility.

Responsible person: Max Mustermann, Managing Director

• Example B

The corporate group has a central ESG department.

Department: ESG & Sustainability Management

Cooperatives

VSME B2

Is your company a cooperative?

This question clarifies whether your company is a cooperative, as cooperatives—due to their member‑orientation and purpose of promoting members’ interests—are subject to specific governance structures and legal regulations.

To answer, indicate whether your company is registered as a cooperative in the commercial register (e.g., under the Austrian Cooperative Act), as this often affects participation rights and profit distribution.

Is there effective participation of workers, users, or other interested parties or communities in governance?

This question clarifies whether and how your company actively involves internal or external stakeholders in decision-making and control processes to ensure responsible corporate governance.

To answer, describe whether established mechanisms exist—such as advisory boards, employee representative bodies, or regular consultation processes—through which affected parties can directly influence strategic governance topics.

If, according to the Recommendation of the Council of the European Union of 29 September 2023, there are financial investments in capital or assets of social economy entities (excluding donations and grants), you may indicate them here.

This question serves to disclose your company’s financial contribution to strengthening the social economy if you specifically invest in organisations that primarily pursue social objectives.

To answer, list investments in the form of equity, loans, or other financial instruments that flow into social enterprises. Round the amount to two decimal places.

If there are restrictions on profit distribution related to the mutual character or the type of activities carried out as services of general economic interest (SGEI), you may indicate them here.

This question serves to disclose whether your company is subject to legal or statutory restrictions on profit distribution.

To answer, indicate whether profits must be reinvested due to SGEI requirements (e.g., in the areas of care services, energy supply, or social housing), or whether distributions to owners are limited by legal caps.

Strategy

Product and service range

VSME C1

Describe the most significant groups of products and/or services you offer.

This question aims to clarify what types of products and services your company provides. Banks and stakeholders can use this information to understand the economic sector in which you operate and identify relevant sustainability topics derived from it.

Examples

• Example A

NACE code: F 43.34 (Painting and glazing): Our company offers interior and exterior painting services, facade design, as well as small renovation works.

• Example B

NACE code: C 29.10 – Manufacture of motor vehicles and engines: The main product groups include:

1. the development and production of complete motor vehicles,
2. the manufacture of combustion and electric engines for passenger cars,
3. as well as the assembly of drivetrain systems and chassis components

Describe the most significant market(s) in which your company operates (e.g. B2B, wholesale, retail, countries).

This question aims to provide transparency regarding your business environment and market reach, enabling a better assessment of associated sustainability risks and opportunities.

To answer, you will need information about your key customer groups (e.g. private customers or other companies) and the geographical regions in which you generate revenue.

Examples

• Example A

A regional Austrian company could state the following:

1. Our operations are limited to the regional market in Austria.
2. Around 80% of our contracts come from private households (B2C), 20% from local companies and property developers (B2B).

• Example B

An internationally active company could state the following:

1. Our business activity corresponds to the international B2B industrial sector.
2. Around 60% of our revenue is generated in the European market (particularly Germany, France and Austria), 30% in North America. In addition, we serve dealer networks in the Asia‑Pacific region.

Describe the most significant business relationships (e.g. key suppliers, customers, distribution channels).

This question aims to capture how your company is embedded in its value chain – that is, the role suppliers, customers, and distribution channels play within your business model.

Examples

• Example A

We source our materials from 5–7 regional suppliers in the building materials and painting supplies sectors. All suppliers are located in Austria.

• Example B

Our supply chain includes around 120 suppliers in the areas of food, packaging, and household goods, predominantly from the EU, but also from Türkiye and Southeast Asia.

If your business strategy contains key elements that relate to or influence sustainability aspects, briefly describe them.

This question clarifies whether sustainability aspects are already part of your business strategy or influence it. This helps illustrate how sustainability is structurally integrated into the company.

Examples

• Example A

Our business strategy includes sustainability aspects related to climate change and the circular economy. We focus on energy‑efficient processes to reduce material and electricity consumption, and on regional suppliers to reduce transport emissions. In the long term, we aim to offer our services in a more resource‑efficient way.

• Example B

Our business strategy includes a group‑wide CO₂‑neutrality target by 2040, as well as a strong focus on circular economy and sustainable product development (climate change, circular economy). In addition, we rely on diversity‑oriented human resource management and responsible sourcing across the entire supply chain (own workforce, value chain).

Other

Additional Information

In addition to the requirements of this questionnaire, do you also collect company-specific or sector-specific sustainability information to enable more comprehensive and credible reporting? If yes, you can use the free-text field to provide these details.

This question is optional and may be answered with key figures and/or descriptive information. The information provided should support the creation of relevant, accurate, comparable, understandable, and verifiable disclosures. This allows you to highlight individual characteristics and values that are specific to your business.

Example

An Austrian horticultural business meets all standard requirements related to energy and waste but has additionally defined a sector-specific goal: the “promotion of regional biodiversity.” In the free-text field, the company states that it has established flowering strips with native wild plants on 20% of its operating area and has reduced the use of chemical-synthetic pesticides by 30% compared to the previous year. Through this qualitative and quantitative addition, the SME demonstrates to partners and customers (e.g., in the context of public procurement in Austria) that it actively manages the ecological characteristics of its sector and goes beyond the legal minimum requirements.