CSRD Reporting for Care Homes and Clinics: Energy, Waste, and Workforce Data
Care homes, clinics, and community health providers play an essential role in society — and now they also play a growing role in Europe’s sustainability transition. Under the Corporate Sustainability Reporting Directive (CSRD) and the Voluntary Sustainability Reporting Standard for SMEs (VSME), health and social care businesses are expected to report on their environmental and social impacts proportionately to their size.
This guide explains how small and growing care providers can collect and report data on energy, waste, and workforce using the VSME Basic Module, without adding unnecessary administrative work. For specific topics, also see whether health small and growing businesses (SMEs) need to report hazardous waste.
Why Sustainability Reporting Matters in Care
Care facilities operate 24/7 — consuming energy, water, and materials continuously. At the same time, they employ large, often diverse workforces and have close community ties.
Transparent reporting helps care organisations:
- Demonstrate responsible management of public funds or client fees
- Meet sustainability requirements in public procurement
- Attract and retain staff who value ethical and responsible employers
- Prepare for future compliance as CSRD expands across the EU
The VSME Standard simplifies reporting for SMEs, covering key areas relevant to healthcare:
- B3: Energy and greenhouse gas emissions
- B6: Water use
- B7: Waste and circular economy
- S1–S4: Workforce, working conditions, diversity, and training
Step-by-Step: Reporting Energy Use (VSME B3)
Step 1 – Gather Data
Use your utility bills or energy management system to record:
- Electricity (kWh or MWh)
- Gas or heating oil (kWh or litres)
- Renewable energy share (e.g. solar panels, green tariff)
If your care home has multiple sites, track each location separately — this makes benchmarking easier.
Example:
Care Home A: 120,000 kWh electricity, 80,000 kWh gas Clinic B: 50,000 kWh electricity, 30,000 kWh gas
Total = 280,000 kWh (280 MWh)
Step 2 – Calculate Emissions
Use EU-standard emission factors:
| Energy Source | Factor (kg CO₂e/kWh) | Example Emissions |
|---|---|---|
| Electricity | 0.25 | 42,500 kWh × 0.25 = 10.6 tCO₂e |
| Gas | 0.20 | 110,000 kWh × 0.20 = 22.0 tCO₂e |
| Total | 32.6 tCO₂e |
If you purchase renewable energy, reduce emissions proportionally to the renewable share.
Step 3 – Report Using the VSME Template
| Indicator | Unit | 2024 | 2025 (target) |
|---|---|---|---|
| Total energy use | MWh | 280 | 265 |
| % renewable energy | % | 30 | 50 |
| Scope 1 & 2 GHG emissions | tCO₂e | 32.6 | 28 |
| GHG intensity (per bed or visit) | kg CO₂e | 65 | 58 |
Narrative:
“Energy use fell by 5% through improved heating controls and LED lighting. The organisation plans to source 50% renewable electricity by 2025.”
Step-by-Step: Reporting Waste (VSME B7)
Healthcare and social care settings generate specific waste streams that must be handled responsibly and documented carefully.
Step 1 – Identify Waste Categories
| Type | Examples | Disposal method |
|---|---|---|
| General waste | Office, food, packaging | Recycling or landfill |
| Medical waste | Gloves, syringes, dressings | Hazardous disposal |
| Food waste | Kitchen and meal service | Composting or bio-recycling |
| E-waste | Computers, monitors | Certified recyclers |
Step 2 – Collect and Quantify Data
Use invoices or certificates from your waste contractor. If unavailable, estimate based on bin volume or collection frequency.
Example:
- 22 tonnes total waste
- 14 tonnes recycled
- 8 tonnes incinerated or landfill → 64% recycling rate
Step 3 – Report in the VSME Table
| Indicator | Unit | 2024 | 2025 (target) |
|---|---|---|---|
| Total waste | tonnes | 22 | 20 |
| % recycled | % | 64 | 75 |
| Medical waste | tonnes | 2.0 | 1.8 |
| Food waste | tonnes | 3.5 | 3.0 |
Narrative:
“Waste segregation training reduced landfill waste by 10%. All medical waste is handled through licensed contractors. A new composting partnership is planned for 2025.”
Step-by-Step: Reporting Workforce Data (VSME S1–S4)
Social care is people-driven. Workforce indicators are therefore central to your sustainability story.
Step 1 – Identify Key Workforce Indicators
The VSME Social Module covers:
- S1: Working conditions (contracts, pay, hours)
- S2: Equal treatment and inclusion
- S3: Health, safety, and wellbeing
- S4: Training and career development
For SMEs, focus on a concise selection that reflects your operations.
Step 2 – Collect Data You Already Have
| Indicator | Where to Find It |
|---|---|
| Number of employees (FTEs) | Payroll records |
| Gender balance | HR database |
| Average training hours | Staff development records |
| Turnover and absenteeism | HR system or payroll |
| Health & safety incidents | Incident logs or audits |
Step 3 – Report Workforce Summary
| Indicator | Unit | 2024 | 2025 (target) |
|---|---|---|---|
| Employees (FTE) | number | 75 | 78 |
| % female employees | % | 82 | 80–85 |
| Average training hours | hours/person | 12 | 15 |
| Staff turnover | % | 18 | 15 |
| Lost-time injuries | number | 2 | 0 |
Narrative:
“The care group provides flexible work options and invests in staff training (12 hours per employee). A wellbeing policy was introduced in 2024, helping reduce staff turnover.”
How to Combine Environmental and Social Disclosures
In your sustainability report, structure your content by VSME module:
| Section | Topic | Example Disclosure |
|---|---|---|
| B3 – Energy and GHG | 280 MWh, 32.6 tCO₂e | Based on bills and invoices |
| B7 – Waste | 22 tonnes (64% recycled) | Waste contractor certificates |
| S1–S4 – Workforce | 75 FTEs, 82% female, 12h training | HR records |
| B2 – Practices and Policies | Energy saving, infection control, fair pay | Qualitative |
This integrated approach makes your report clear and easy for regulators, clients, or funding partners to understand.
Practical Tips for Care Providers
- Keep it simple: Focus on the data you already track for compliance or HR.
- Use invoices as evidence: Energy and waste bills provide solid verification.
- Engage staff: Involve your maintenance and HR teams in data collection.
- Set realistic goals: Small improvements (like 5% less energy) are meaningful.
- Be transparent: Explain where data is estimated rather than exact.
How This Aligns with CSRD and ESRS
| Framework | Topic | Relevance to Care Homes and Clinics |
|---|---|---|
| VSME B3 | Energy and GHG emissions | Heating, lighting, and power for facilities |
| VSME B7 | Resource use and waste | Medical, food, and packaging waste |
| VSME S1–S4 | Workforce and social indicators | Employment, wellbeing, diversity |
| ESRS E1 | Climate change | Energy efficiency and emissions |
| ESRS S1–S4 | Social disclosures | Staff conditions, training, inclusion |
These standards ensure care providers meet stakeholder expectations while reporting proportionately.
Example: Community Care Group Snapshot
Organisation: Harmony Homes Ltd (3 care homes, 85 staff) Reporting Year: 2024
Highlights:
- Total energy use: 320 MWh
- GHG emissions: 36 tCO₂e
- Waste recycled: 68%
- Staff turnover: 14%
- 100% employees receive annual training
Narrative:
“Energy audits and staff engagement programmes helped reduce emissions and waste. Workforce wellbeing remains central to the organisation’s sustainability commitment.”
Key Terms
- CSRD: Corporate Sustainability Reporting Directive (EU 2022/2464)
- VSME: Voluntary Sustainability Reporting Standard for non-listed SMEs (EFRAG, 2024)
- Scope 1 emissions: Direct emissions (e.g. on-site heating)
- Scope 2 emissions: Indirect emissions (e.g. purchased electricity)
- tCO₂e: Tonnes of carbon dioxide equivalent
- FTE: Full-time equivalent employees
- Circular economy: System that minimises waste through reuse and recycling