How Small Print Shops Can Simplify CSRD Energy and Waste Reporting
Many small print shops and graphic producers worry that CSRD sustainability reporting will be too complicated or time-consuming. The good news is that under the Voluntary Sustainability Reporting Standard for SMEs (VSME), small printing firms can meet the requirements using existing invoices, simple tracking, and proportional disclosures.
This practical guide shows you how to collect and report energy and waste data efficiently, without expensive systems or consultants. For a comprehensive overview, see the CSRD guide for printers, and for specific topics review how to report electricity use and what waste categories you must report.
Why CSRD Reporting Matters for Print Shops
Even small printing and packaging firms are part of the supply chains of larger, CSRD-compliant companies. That means you’ll increasingly be asked to provide basic sustainability information — especially on:
- Energy use and greenhouse gas (GHG) emissions
- Waste generation and recycling rates
Meeting these expectations helps you:
- Stay competitive in tenders and supplier lists
- Cut energy and material costs
- Build a reputation for sustainable production
- Prepare for future regulatory requirements
The VSME Basic Modules most relevant to print SMEs are:
- B3 – Energy and Greenhouse Gas Emissions
- B7 – Resource Use and Waste
Step 1 – Collect Energy Data from Invoices
You don’t need a monitoring system. Your electricity and gas bills already contain the data you need for VSME B3.
| Source | What to Record | Unit |
|---|---|---|
| Electricity invoice | Annual total consumption | kWh |
| Gas or oil invoice | Annual total consumption | kWh or litres |
| Renewable tariff certificate (if any) | % renewable energy | % |
Example:
Electricity: 135,000 kWh (100% supplier data) Gas: 28,000 kWh (from invoices) Total = 163,000 kWh (163 MWh)
Step 2 – Estimate Greenhouse Gas Emissions
Use standard conversion factors from the EU or national energy agencies. If you use electricity only, this is straightforward:
| Energy Type | Emission Factor (kg CO₂e/kWh) | Example |
|---|---|---|
| Electricity | 0.25 | 135,000 × 0.25 = 33.8 tCO₂e |
| Gas | 0.20 | 28,000 × 0.20 = 5.6 tCO₂e |
| Total | 39.4 tCO₂e |
If your electricity is 50% renewable, you can report half those emissions.
Step 3 – Report Energy Use in the VSME Template
| Indicator | Unit | 2024 | 2025 (target) |
|---|---|---|---|
| Total energy use | MWh | 163 | 158 |
| % renewable electricity | % | 50 | 70 |
| Scope 1 & 2 GHG emissions | tCO₂e | 39.4 | 35 |
| GHG intensity (per 1,000 prints) | kg CO₂e | 1.1 | 1.0 |
Narrative example:
“Energy use decreased by 3% through better press scheduling and LED lighting. The company sources 50% renewable electricity and plans to expand to 70% in 2025.”
Step 4 – Track Waste Using Bin Weights or Contractor Data
Waste is covered under VSME B7 – Resource Use, Circular Economy and Waste. Most small print shops already have waste disposal partners who provide useful data — you just need to ask for it.
| Waste Type | Typical Source | How to Measure |
|---|---|---|
| Paper and cardboard | Offcuts, trimmings | Bin or invoice weight |
| Plastic and packaging | Film, shrink wrap | Estimate or contractor data |
| Ink cartridges, rags, solvents | Cleaning, printing | Count units or use disposal certificate |
Example:
Total waste: 12.5 tonnes Paper waste: 10.0 tonnes (90% recycled) Hazardous waste (solvents, rags): 0.3 tonnes (100% treated)
Step 5 – Report Waste in the VSME Template
| Indicator | Unit | 2024 | 2025 (target) |
|---|---|---|---|
| Total waste | tonnes | 12.5 | 12.0 |
| % recycled | % | 85 | 90 |
| Hazardous waste | tonnes | 0.3 | 0.2 |
| % hazardous waste treated safely | % | 100 | 100 |
Narrative example:
“Paper waste represents 80% of total waste and is recycled through a certified collector. Solvent residues are disposed of as hazardous waste via a licensed contractor.”
Step 6 – Combine Energy and Waste in a One-Page Disclosure
You don’t need a long report. A single summary table with short explanations is enough to satisfy most client or auditor expectations.
| Section | Topic | Example Data |
|---|---|---|
| B3 – Energy and GHG | 163 MWh total energy; 39.4 tCO₂e | 50% renewable |
| B7 – Waste | 12.5 tonnes total; 85% recycled | Hazardous waste managed safely |
| B2 – Policies | Energy saving, waste reduction | Documented internally |
Step 7 – Keep Simple Evidence
CSRD requires data to be verifiable, not perfect. You can use:
- Energy and waste invoices
- Waste collection certificates
- Notes or spreadsheets of monthly readings
- Supplier information sheets for inks or solvents
Keep these on file for at least three years — they may be reviewed during audits or supplier assessments.
Step 8 – Set Easy-to-Track Improvement Goals
CSRD encourages showing progress, not perfection. Examples of simple goals for small printers:
- Reduce electricity use by 5% per year
- Increase recycled paper waste to 90%
- Switch to 70% renewable electricity
- Replace solvents with low-VOC cleaning agents
These small, trackable steps demonstrate proactive management.
Example: Local Print Shop Disclosure Snapshot
Company: PrintSmart Ltd Size: 12 employees Sector: Small-format digital printing
| Indicator | 2024 | 2025 (target) |
|---|---|---|
| Energy use | 163 MWh | 158 MWh |
| GHG emissions | 39.4 tCO₂e | 35 tCO₂e |
| Total waste | 12.5 tonnes | 12.0 tonnes |
| % recycled | 85% | 90% |
Narrative:
“PrintSmart Ltd tracks energy and waste data using supplier invoices. LED lighting and efficient presses reduced power consumption by 3%. 85% of paper waste is recycled, with solvent waste managed safely by licensed contractors.”
Practical Tips for Print SMEs
- Use what you already have: Bills and waste invoices are the simplest, most reliable data.
- Keep a simple Excel log: Record totals quarterly to save time later.
- Focus on two things: Energy and waste make up most of your footprint.
- Don’t overcomplicate: Estimates and qualitative notes are acceptable for SMEs.
- Engage your staff: Encourage simple habits like double-sided test prints and turning off idle equipment.
How It Aligns with CSRD and VSME
| Framework | Topic | Relevance |
|---|---|---|
| VSME B3 | Energy and GHG emissions | Electricity, gas, renewable share |
| VSME B7 | Resource use and waste | Paper, plastic, and solvent waste |
| CSRD Article 19a | Double materiality | Focus on material topics for SMEs |
| ESRS E1 | Climate change | Links energy use and GHG emissions |
| ESRS E5 | Circular economy | Promotes recycling and waste prevention |
This approach ensures your disclosure meets CSRD expectations without burdening small teams or budgets.
Key Terms
- CSRD: Corporate Sustainability Reporting Directive (EU 2022/2464)
- VSME: Voluntary Sustainability Reporting Standard for non-listed SMEs (EFRAG, 2024)
- B3 – Energy and GHG: VSME section on energy use and emissions
- B7 – Waste: VSME section on waste and circular practices
- tCO₂e: Tonnes of carbon dioxide equivalent
- VOC: Volatile Organic Compound (solvents, inks)
- Scope 1 & 2: Direct and energy-related emissions from your operations