CSRD for Office-Based SMEs: Energy Bills, Commuting, and Waste

For small and medium-sized enterprises (SMEs) in professional, digital, and IT services, the environmental footprint may seem minor compared to heavy industry — but under the Corporate Sustainability Reporting Directive (CSRD), every business is expected to understand and disclose its key impacts.

This guide explains how office-based SMEs can meet CSRD expectations using simple, real-world data: your energy bills, commuting patterns, and office waste. It follows the Voluntary Sustainability Reporting Standard for SMEs (VSME) and aligns with the same principles used in the European Sustainability Reporting Standards (ESRS).

Why Office Sustainability Reporting Matters

While offices don’t operate factories or fleets, they still consume energy, water, and materials. The CSRD focuses on proportionate reporting — meaning you report what’s relevant to your size and activities.

For professional and IT firms, the main impacts fall under:

• Energy and GHG emissions (VSME B3)
• Resource use and waste (VSME B7)
• Workforce and commuting (optional Scope 3)

This data shows clients, investors, and employees that your business is taking responsibility for its footprint — even if small.

Step-by-Step: How to Report Office Energy Use

Step 1 – Gather Your Energy Bills

Collect all electricity, gas, and heating invoices for the reporting year - see our guide on how to report electricity use from utility bills. If your office is rented and utilities are included in rent, ask your landlord or property manager for estimated consumption.

From each bill, extract:

• Period covered
• Energy consumed (kWh or MWh)
• Share of renewable electricity (if indicated)

Example:

Total annual electricity: 36,000 kWh Renewable share: 50%

Convert total to MWh (1 MWh = 1,000 kWh) → 36 MWh.

Step 2 – Calculate GHG Emissions

Use your electricity and heating data to estimate Scope 2 emissions (indirect emissions from purchased energy). Learn more about what counts as Scope 1 vs Scope 2 and our step-by-step guide to reporting Scope 1 and 2 emissions.

If you use a renewable tariff (green electricity), note the percentage — it reduces your reported emissions proportionally.

Step 3 – Disclose Energy Data (VSME B3)

You can use the VSME Basic Module template:

Narrative:

“Our office reduced energy use by 6% through LED lighting and smart thermostats. All new energy contracts will be from renewable sources by 2025.”

Step-by-Step: Reporting Employee Commuting

Although commuting is Scope 3 (indirect), it’s often material for service-based SMEs because it reflects daily operations.

Step 1 – Estimate Travel Modes

Survey employees or use HR data to estimate how they commute:

• Car (petrol/diesel)
• Public transport
• Cycling/walking
• Remote work days

Example:

20 employees; 3 commute by car, 10 by train/metro, 7 work hybrid or remote.

Step 2 – Estimate Annual Emissions

Use standard estimates:

• Average car commute: 0.18 kg CO₂e/km
• Train/metro: 0.04 kg CO₂e/km
• Average working year: 220 days

Example: 3 employees × 20 km × 220 days × 0.18 kg = 2.4 tCO₂e/year

Total commuting emissions: ~2.5 tCO₂e

You can include this qualitatively:

“Based on staff surveys, employee commuting accounts for approximately 2.5 tonnes CO₂e annually. Flexible working and public transport incentives are in place.”

Step-by-Step: Managing Office Waste

Step 1 – Identify Waste Streams

Office waste is straightforward — focus on:

• Paper and cardboard
• Electronic waste (e-waste)
• General waste (landfill or incineration)
• Recycling

If your landlord or waste contractor provides data, use their annual tonnage or collection summaries. If not, estimate based on bins or volume.

Step 2 – Disclose Waste (VSME B7)

Narrative:

“Office waste is separated for recycling. IT equipment is refurbished or donated through an e-waste partner. Total waste reduced by 20% compared to 2023.”

Step-by-Step: Combining Energy, Commuting, and Waste in One Report

An office-based SME’s VSME disclosure may look like this:

Short policy note under B2 – Practices and Policies:

“We monitor office energy use, promote hybrid working, and use local waste recyclers. Environmental performance is reviewed annually by management.”

Practical Tips for Office-Based SMEs

• Energy: Track your energy bills digitally — most suppliers provide annual summaries.
• Commuting: Use short anonymous surveys (e.g. Google Forms) to gather commuting data once a year.
• Waste: Keep records of recycling collections or e-waste receipts for verification.
• Comparability: Always include last year’s numbers — required by VSME for year-on-year tracking.

How This Aligns with CSRD and VSME

This ensures your office reporting aligns with what large corporate clients and public tenders now require under the CSRD.

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 from owned or controlled sources
• Scope 2 emissions: Indirect emissions from purchased electricity or heating
• Scope 3 emissions: Other indirect emissions, such as commuting or travel
• GHG intensity: Emissions per financial or activity unit (e.g. turnover, m²)
• Waste intensity: Waste per employee or per office floor area

Office-based businesses often have business travel as part of their Scope 3 emissions. Use our calculator to estimate your business travel emissions:

This tool will help you estimate emissions from flights, hotels, trains, and car journeys for business travel.