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does my company have a policy for circular or sustainable procurement

Circular procurement falls under scope 3, not under scope 1 or 2

Usually the answer is "to be determined" until you have checked whether there is a documented procurement policy with circular or sustainable criteria — a standalone initiative or a verbal agreement with suppliers does not count as "policy" in the sense of this question. The client wants to know whether there is a document: a procurement policy, a supplier code of conduct, or an addendum to contracts that contains requirements concerning material use, reusability, or CO2 in procurement.

This question belongs under scope 3, emissions in the value chain, because procurement policy primarily directs the emissions generated at your suppliers, not your own operations. If you do not have a separate circular procurement policy but do have general sustainability criteria in your supplier contracts, then "no" or "partially" is often a more honest answer than a straightforward "yes" — in that case, save explanation for the free-text field instead of adjusting the answer itself. the objective to reduce emissions; these two questions are often asked consecutively in portals and sometimes refer to the same underlying document.

Where this appears in the VSME base module

The EFRAG VSME standard addresses procurement policy and supplier management in the core module as part of the broader environmental reporting for SMEs; a concrete, dated policy document is the evidence that portals expect, not a statement of intent. The GHG Protocol explains why this is specifically classified under scope 3: purchased goods and services fall under the upstream categories of that classification, and thus procurement policy logically falls under the same scope 3 question as other supply chain emissions.

What this is based on

The regulation itself is on EUR-Lex. We refer for each claim; you do not have to take our word for it.

What you concretely need to do

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This is not legal advice. This page provides general information on the regulations this platform covers. We do not know your situation. If in doubt about your own case, consult a lawyer or the competent supervisory authority.

Written with AI based on the sources above, checked by a human on 2026-09-05. Is something incorrect? Let us know — corrections receive priority.