Does the company have a policy for health and safety at work?

Yes/no with reference to the policy document

This can be determined based on the supply chain file: this is a simple yes-or-no answer, with the document containing the policy as evidence. VSME asks in the basic module (labour indicators) whether there is a policy for the health and safety of employees, and if so, whether that policy applies to all own employees or also to others working on the premises, such as temporary workers or subcontractors. If you have an occupational health and safety policy, a RI&E (risk inventory and evaluation) or a safety manual, the answer is yes and that document is the substantiation. If such a document is missing, then no is the factually correct answer — even if safety is in practice being observed.

Pay attention to the difference between having a policy and registering incidents: this is the question whether a policy exists, not how many accidents have occurred. That latter question often comes separately in the same questionnaires, see how your client intends the question about accident figures. Some clients ask further about the scope of the policy: does it also apply to temporary workers and loaned personnel, or only to employees with permanent contracts. That detail is usually already in the document itself, so check that before you tick "yes, for everyone".

Where this part of VSME is located

The question comes from the labour indicators of the VSME basic module of EFRAG, the part that maps out working conditions and personnel policy. If the policy document is missing, then no is the correct entry until there is a documented policy — the system does not suggest a yes in that case, because there is no source to base it on. This section is often filled in at the same time as questions about the existence of a collective labour agreement for staff, because collective labour agreements sometimes also contain occupational health and safety arrangements that can serve as substantiation.