CSRD for Corporate Training Providers: Tracking Trainer Travel and Client Site Visits

Corporate training providers are on the move — delivering workshops, coaching sessions, and skills programmes at client sites across Europe. This travel activity often represents the largest single source of emissions for training companies, even more than office energy use.

Under the Corporate Sustainability Reporting Directive (CSRD) and the Voluntary Sustainability Reporting Standard for SMEs (VSME), travel-related emissions fall under Scope 3 (indirect) emissions. While not mandatory for small non-listed firms, reporting on trainer and client travel is a strong signal of professionalism and sustainability readiness.

This guide shows how to track and report travel emissions in a clear, practical way for training and learning service SMEs. For background on emissions categories, see what counts as Scope 1 vs Scope 2 and whether you need to track company car fuel receipts.

1. Why Travel Reporting Matters for Training Providers

Travel is part of the business model for most training companies. Whether visiting clients, attending conferences, or delivering onsite programmes, travel contributes to:

• Carbon footprint and costs (fuel, flights, accommodation).
• Client expectations for greener delivery options.
• Tender requirements where sustainability performance is evaluated.
• Alignment with CSRD and the VSME Standard, which encourage SMEs to disclose environmental impacts where relevant.

Key Reference: Under VSME §50–53, small organisations are encouraged to disclose significant Scope 3 emissions such as business travel and commuting, if these are material to operations.

2. What the CSRD and VSME Require

For training providers, Scope 3 – business travel is often the only material indirect emission, so it’s both practical and reputationally useful to report.

3. Step-by-Step: Tracking Trainer and Client Travel

Step 1 — Identify Travel Types

Start by categorising your organisation’s travel:

• Trainer travel: to and from client sites or events.
• Internal travel: between branches or offices.
• Client site visits: pre-training audits or follow-ups.
• Commuting: staff travel to the office (optional disclosure).
• Virtual training substitution: record when travel is avoided through online delivery.

Tip: Only include travel your organisation directly pays for (flights, mileage, taxis). Client-paid travel should be noted separately but not double-counted.

Step 2 — Collect Data

You don’t need advanced systems — start with basic documentation you already have:

Simple approach: Record each trainer’s trips monthly, noting mode (car, rail, air), distance, and purpose.

Step 3 — Calculate Emissions

Use standard emission factors (kg CO₂e per km):

Example calculation:

If your trainers drove 20,000 km in one year:

20,000 km × 0.180 kg CO₂e/km = 3.6 tonnes CO₂e

For flights (e.g. 5,000 km × 0.255 = 1.3 tonnes CO₂e). Total travel emissions = 4.9 tonnes CO₂e for FY2024.

Step 4 — Record and Report Findings

Summarise your travel data annually in your sustainability statement:

Example Disclosure (VSME format): “In FY2024, trainers travelled approximately 25,000 km to deliver client sessions, generating 4.9 tonnes of CO₂e. Virtual training accounted for 45% of sessions, reducing travel emissions by an estimated 3 tonnes compared to 2023.”

4. Reducing Travel Emissions

CSRD and VSME both encourage reporting on actions taken to reduce environmental impacts (VSME §26–27). Training providers can include measurable commitments such as:

Quick Win: Even modest changes — like switching from individual cars to shared travel — can cut emissions per session by 30–40%.

5. Linking Travel Data to Broader Reporting

Your travel data fits within VSME Basic Module B3 (Energy and GHG) and optionally under Comprehensive Module C3 (GHG reduction targets).

For example:

• Include total Scope 1 and 2 emissions from office energy.
• Add Scope 3 travel emissions as a separate category.
• Describe your targets (“Reduce travel emissions by 15% by 2026 through virtual delivery and trip planning”).

These simple additions demonstrate alignment with the CSRD “double materiality” principle — showing how your operations affect the environment and how climate policies affect your business.

6. Reporting Template for Training Providers

7. Tools and Resources

8. Benefits Beyond Compliance

• Cost savings: Reduced travel means less fuel, mileage, and accommodation costs.
• Client preference: Corporate clients increasingly choose low-carbon training partners.
• Tender advantage: Many bids now request sustainability credentials.
• Team wellbeing: Less travel improves work–life balance and productivity.

Reporting travel data is not bureaucracy — it’s business efficiency with a sustainability edge.

Key Terms

• CSRD: Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464).
• VSME: Voluntary Sustainability Reporting Standard for non-listed SMEs (EFRAG, 2024).
• Scope 1, 2, 3 emissions: Categories of greenhouse gas emissions (direct, indirect, and value-chain related).
• GHG Protocol: International framework for calculating emissions.
• CO₂e: Carbon dioxide equivalent — standard measure of GHG impact.
• Business travel: Travel directly related to service delivery or client meetings.
• Virtual substitution: Using online delivery to avoid physical travel emissions.

Use our interactive calculator to estimate your training company’s travel emissions:

The calculator uses standard DEFRA 2024 emission factors and provides a breakdown by travel mode with personalized recommendations for reduction.