A stabilit compania un obiectiv pentru reducerea emisiilor

Reduction target is a separate data point, separate from scope 1, 2 and 3

This question is not about how much the company emits, but about whether a concrete goal has been set to reduce that emission. That is different from the figures you enter for emisiunea directă de gaze cu efect de seră or from indirect emissions from purchased energy. A customer asking this wants to know if there is a target: a percentage, a base year and a target year. For example "30% less CO2 in 2030 compared to 2019".

If the company has not set such a target, the answer is simply no — that is not a problem and not a shortcoming you need to conceal. Many SMEs are not yet at that stage. If there is a goal, but it only exists in an internal note or a verbal agreement of the management, then the follow-up question is whether you want to submit that as evidence. VSME does not ask here for external validation or approval from a third party: your own, substantiated goal is sufficient. If you doubt whether the file has sufficient basis to say yes here, then leaving it as no is the safer answer until there is a documented goal.

Where this comes from: the basic module of VSME

This question comes from the basic module of the VSME standard of EFRAG, the voluntary reporting framework for non-listed SME companies. The module asks under climate-related indicators explicitly whether reduction targets have been set, and if so, what base year, target year and percentage are involved. This data point is separate from the quantitative emission figures per scope; it is about policy and intention, not about a measurement. If you do not yet have those scope figures complete, you can first work them out through the question about emissions in the value chain, because a target often only becomes concrete when the basic measurement is there.