Office-Based Professional Services: How to Report Energy and Commuting Data

For law firms, accounting practices, consultancies, and other office-based professional services, energy and commuting are the main sources of environmental impact. While such businesses don’t run factories or logistics fleets, their energy consumption and employee travel still form part of their carbon footprint — and therefore fall under the scope of CSRD and VSME sustainability reporting.

This guide explains how to measure, manage, and report energy and commuting data in line with the Corporate Sustainability Reporting Directive (EU 2022/2464) and the Voluntary Sustainability Reporting Standard for SMEs (EFRAG, 2024). For general energy guidance, see how to report electricity use and whether you need to track company car fuel receipts.

1. Why This Matters

Even small professional firms are now expected to provide environmental information to clients, investors, or partner organisations that fall under the CSRD. Reporting your firm’s energy use and commuting emissions helps you:

• Demonstrate sustainability credentials to CSRD-reporting clients;
• Identify cost-saving opportunities (e.g. energy efficiency, hybrid work);
• Build a credible environmental profile for tenders and audits;
• Prepare for future ESG regulations.

While professional services are low-emission sectors, transparency still matters — especially for firms that support large corporations or public clients.

2. Which Standards Apply

Under the VSME Basic Module (B3 – Energy and Greenhouse Gas Emissions), SMEs are asked to report:

1. Total energy use (in MWh or kWh), split between renewable and non-renewable sources;
2. Greenhouse gas (GHG) emissions — Scope 1 (fuel) and Scope 2 (purchased electricity);
3. Optionally, Scope 3 emissions, which include employee commuting and business travel.

These disclosures are proportionate and flexible — you only report what’s applicable and reasonably available.

3. Step-by-Step: How to Report Office Energy Data

Step 1 – Identify Your Energy Sources

Most office-based firms will use:

• Electricity (lighting, computers, HVAC);
• Heating fuel (gas or district heating, if applicable);
• Occasionally company vehicles (fuel use – Scope 1).

Step 2 – Collect Utility Data

Gather:

• Annual electricity and heating bills (in kWh or m³ gas);
• If in a shared building, request energy data from the landlord or facility manager.

Tip: If sub-metering isn’t available, estimate based on office floor area (m²) and total building energy.

Step 3 – Classify Renewable vs Non-Renewable

Check your supplier’s certification:

• If you use a green tariff, count that energy as renewable;
• Record non-renewable energy separately.

Example table:

Step 4 – Calculate Emissions

Convert energy use into tCO₂e (tonnes of carbon dioxide equivalent) using national or EU emission factors. Typical factors:

• Electricity (EU average): 0.231 kg CO₂/kWh
• Natural gas: 0.202 kg CO₂/kWh

Example:

8,000 kWh gas × 0.202 = 1.62 tCO₂e

Add Scope 1 (fuel) and Scope 2 (purchased energy) to get your total footprint.

Step 5 – Show GHG Intensity

Divide total emissions by turnover or employees:

GHG intensity = Total emissions (tCO₂e) / Turnover (€)

This gives clients an easy-to-compare performance metric.

4. Step-by-Step: How to Report Employee Commuting Data (Optional Scope 3)

Employee commuting is often a significant part of a professional firm’s footprint — and a visible area for improvement.

Step 1 – Collect Travel Information

Send a simple annual staff survey asking:

• Primary commuting mode (car, public transport, cycling, walking, remote);
• Average one-way distance (km);
• Days per week worked on-site.

You can use anonymous online forms (e.g. Google Forms or MS Forms).

Step 2 – Estimate Emissions

Use standard emission factors (per passenger-km):

Example calculation:

30 employees × 20 km/day × 3 days/week × 45 weeks × 0.18 kg CO₂e/km = 14.6 tCO₂e per year

Step 3 – Report and Monitor

Add this under “Scope 3 emissions – Commuting” and show progress over time.

“Average employee commuting emissions decreased by 25% in 2025 due to hybrid working and a public transport subsidy.”

5. Reducing Office and Commuting Emissions

Quick Win: Switch your electricity supplier to a renewable tariff and include this in your sustainability statement — it immediately cuts most of your emissions.

6. Example Reporting Summary (VSME-Aligned)

7. Publishing Your Data

Include your energy and commuting results in your VSME sustainability report under:

• B3 – Energy and greenhouse gas emissions (mandatory for Basic Module)
• Optional Comprehensive Module extension for Scope 3 (commuting)

You can publish as a standalone “Sustainability Update” PDF or within your annual report. Provide short narrative summaries instead of technical reports — clarity and consistency matter most.

8. Benefits for Law, Accounting, and Consulting Firms

• Enhanced client trust — aligns with corporate ESG expectations.
• Better operational insight — energy data reveals efficiency opportunities.
• Stronger tenders and certifications — helps with ISO 14001 or B Corp.
• Employee engagement — staff see impact through commuting actions.

Even small offices can make measurable progress with minimal effort — starting with energy bills and a short staff survey.

Key Terms

• CSRD – Corporate Sustainability Reporting Directive (EU 2022/2464)
• VSME – Voluntary Sustainability Reporting Standard for SMEs (EFRAG, 2024)
• Basic Module B3 – VSME disclosure for energy use and GHG emissions
• Scope 1 emissions – Direct emissions from fuel used by the company
• Scope 2 emissions – Indirect emissions from purchased electricity and heat
• Scope 3 emissions – Indirect emissions, including employee commuting
• tCO₂e – Tonnes of carbon dioxide equivalent
• GHG intensity – Emissions per unit of turnover or per employee