clientul întreabă despre politica de lucru de acasă în chestionarul de durabilitate

Remote work policies fall under working conditions, not under a separate VSME data point

VSME does not have a separate data point for remote work or flexible hours. The question usually comes from a customer format that goes beyond the basic module, or from the broader social section that customers add themselves to their own supply chain questionnaire. In practice, you can best treat it as part of your employment conditions policy, in the same category as the questions you already know about health and safety at work și despre the collective agreement under which the staff falls.

If you do not have a formal remote work policy, then "no" is the factually correct answer — a verbal agreement or incidental leeway is not a policy. If you do have a written regulation (in the employee handbook, a collective agreement provision, or a separate remote work agreement), then that is your evidence. Pay attention to the difference between a right to work from home and a discretionary arrangement that differs per manager: many customer formats specifically ask for the former, and a loose practice without a fixed framework you still answer with "no", even if employees in practice often work from home.

Where this comes from: broader social reporting under the CSRD

The basic module of EFRAG VSME is limited to a fixed set of social indicators — employment conditions, health and safety, diversity — and remote work policy is not listed there by name. Directive (EU) 2022/2464 does allow room for broader social reporting for larger undertakings, and this sometimes translates into what a customer includes in their own questionnaire, apart from what VSME prescribes as the core. If you are unsure whether your customer means a formal policy document or only the actual practice, it helps to check that difference before you fill it in — just as with questions about orele de formare per angajat, where "average" and "established policy" are also often confused.