I don't know these figures may I enter an estimate in the questionnaire
An estimate is not an answer to a numerical question
No, filling in an estimate is usually not a good idea, and the system will not do this for you either. The Chain File only completes an answer if there is an established fact behind it — a registered figure, a date, a document. For questions such as number of employees, turnover or CO2 emissions: if the figure is not in the file, the field remains empty and you will see this as an open item when confirming.
This is intentional. An estimate that you enter now will come back next year as "filled in last year", and then nobody knows anymore whether it was an estimate or a measured figure. For figures from the VSME basic module of EFRAG — number of employees, energy consumption, emissions — traceability is precisely what counts: you can show where the figure comes from. An estimate without an underlying supporting document is then a weak point in the file, even if there is a figure. The same applies to the company's annual turnover and the number of employees: these usually come automatically from the annual accounts or payroll administration, not from a manual estimate.
If you really don't have the figure, then the most honest route is: leave the field empty and indicate yourself upon submission that the figure is still missing or will follow later. Some portals accept an explanation for an empty field, others do not — this varies by customer format and is outside what the file can say about it.
Why traceability matters: the VSME basic module
The VSME basic module of EFRAG is built around figures that come from existing business operations — payroll administration, energy invoices, annual accounts — precisely because recipients want to be able to trace these figures back to a source. An estimate does not meet this requirement, and that is why the system does not suggest a "yes" for a numerical question without an underlying document.
What this is based on
- Trade Register Act 2007 — the data recorded for each company
- EFRAG VSME — the voluntary standard for non-listed SMEs, basic module
- Directive (EU) 2022/2464 (CSRD)
- ISO/IEC 27001 — Annex A, the control measures
- Directive (EU) 2022/2555 (NIS2), Article 21(2) — the ten measures
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
The implementation of each obligation, with the deadlines involved and the templates for recording it, is included in the subscription.
View the subscription First the free quick-scanThis 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.