may I give a different answer to one than to another on the same question

Different answers per customer, as long as they are all correct

Yes, you may, because it is not about one fixed answer but about which facts each customer asks for and with what level of detail. The question "do you comply with ISO 27001" may ask one customer for a simple yes or no, and another customer for a breakdown per control measure from Annex A. As long as both answers are based on the same underlying facts from the chain file, there is no contradiction — only a different level of detail or a different wording.

Where it does go wrong is if the facts themselves differ. If the number of employees at customer A is higher than at customer B, without any identifiable reason (different reference date, different definition of "employee"), then that is a risk. The same applies to a question such as whether the undertaking deploys AI systems: the answer may be worded differently per customer, but the underlying situation is only one. Supplia recognizes such questions as "same question, different format" and fills them in from the same file, so that the answer everywhere is based on the same facts — even if the sentence looks different.

No statutory obligation to identical wording, but obligation to correct facts

None of the cited regulations — not the Dutch Commercial Register Act 2007, not the CSRD (Directive (EU) 2022/2464), not the NIS2 Directive (Directive (EU) 2022/2555) — requires an undertaking to provide identically worded answers to each customer. What matters is that the underlying data are correct: the Dutch Commercial Register Act 2007 establishes which basic data of an undertaking are officially registered, and those are the data on which each answer — in whatever format — must be based. The EFRAG VSME standard and Annex A of ISO/IEC 27001 work with fixed indicators and measures; different customers may request a different selection from these, but the value behind each indicator is only one.