CSRD Reporting for Auto Repair Shops and Garages
The Corporate Sustainability Reporting Directive (CSRD) and the upcoming Voluntary Sustainability Reporting Standard for SMEs (VSME) are reshaping how European businesses communicate their environmental and social performance. For automotive repair and service SMEs—from independent garages to small fleet maintenance firms—this can seem daunting.
This guide explains how garages can meet sustainability reporting expectations in a way that’s simple, practical, and proportionate to their size. For specific topics, see how to track waste oil, tyres and hazardous materials and energy use reporting for car dealerships.
1. Does CSRD Apply to Your Auto Business?
Most independent garages and service SMEs will not be directly in scope of the CSRD unless they:
- Employ over 250 people,
- Have €40 million in turnover, or
- Hold a €20 million balance sheet total.
However, many garages will be indirectly affected because large fleet operators, manufacturers, and leasing companies within the CSRD scope must request sustainability data from their suppliers — including service partners.
To prepare, garages can use the Voluntary Sustainability Reporting Standard for SMEs (VSME) issued by EFRAG (2024). It offers a structured but lightweight framework to provide credible information to larger clients and financiers.
2. What to Report: The VSME “Basic Module” for Auto Repair
The Basic Module is designed for smaller firms. It focuses on 11 disclosures, covering general, environmental, social, and governance aspects.
Table: Key VSME Disclosures for Auto Services
| Area | Disclosure | Example for a Garage |
|---|---|---|
| General Info | Legal form, NACE code, employees, turnover | “Private limited company, NACE 45.20 – Maintenance and repair of motor vehicles; 12 employees; €850,000 turnover.” |
| Practices and Policies | Efforts to save energy, manage waste, and ensure fair work | Using LED lighting and oil recycling schemes; annual safety training. |
| Energy & GHG (B3) | Electricity, fuel use, Scope 1 & 2 emissions | Record litres of petrol/diesel for test drives, heating oil use, and electricity bills. |
| Pollution (B4) | Emissions to air, water, soil | Report waste oil disposal volumes or compliance with local waste permit. |
| Water (B6) | Water withdrawal and use | Estimate total water use from invoices; note reuse systems. |
| Waste (B7) | Waste generated and recycled | Track tyres, oil filters, batteries recycled through authorised collectors. |
| Workforce (B8–B10) | Employment, health and safety, pay equality | Report number of mechanics, incidents, and training hours. |
| Governance (B11) | Corruption and compliance | Confirm no fines or convictions in the reporting year. |
💡 Tip for SMEs: Start by creating a one-page “sustainability summary” using these 11 topics. Even basic data (like electricity and waste collection receipts) demonstrates transparency and progress.
3. Step-by-Step: How to Gather Your Data
Step 1 – Map your main impacts
- Energy: Heating, lifts, compressors, lighting.
- Waste: Oils, tyres, brake fluids, batteries, filters.
- Safety: Chemical storage, lifting equipment, noise exposure.
Step 2 – Use existing records
- Utility bills → for energy and water use.
- Waste collection invoices → for kilograms or litres recycled.
- Payroll → for workforce size, gender balance, and pay.
- Training logs → for safety hours or qualifications.
Step 3 – Estimate emissions
Use a simple conversion:
- Electricity: multiply total kWh by national CO₂ factor (available from energy supplier).
- Fuel use: litres × 2.68 kg CO₂/litre (diesel) or 2.31 kg CO₂/litre (petrol).
Step 4 – Document improvements
Keep short notes or photos showing:
- New LED lighting or heat pumps.
- Oil separator maintenance.
- Recycling partnerships (e.g. with authorised waste carriers).
Step 5 – Summarise policies
Even informal policies count. Examples:
- “We ensure all hazardous waste is collected by certified providers.”
- “We train staff annually on safe workshop procedures.”
- “We encourage customers to use remanufactured parts when possible.”
4. Social and Workforce Topics
The automotive repair sector often faces skills shortages and safety risks. Reporting on these helps show responsible management:
| Topic | What to Record | Why It Matters |
|---|---|---|
| Health & Safety | Recordable incidents, near-misses, training hours | Demonstrates proactive risk control |
| Fair Pay | Confirm all staff earn above the national minimum | Ensures compliance with social standards |
| Training & Development | Average hours per employee | Attracts apprentices and improves retention |
| Diversity & Inclusion | Gender ratio and equal opportunities policy | Shows alignment with modern workforce values |
🧰 Example: “During 2024, no major incidents occurred. Each employee received 8 hours of safety training. The workshop employs 2 female technicians out of 12 staff.”
5. Environmental Improvements for Garages
Quick Wins
- Replace pneumatic tools with electric versions to cut compressor energy use.
- Install motion sensors for lighting.
- Collect and recycle all used oils, filters, and coolant fluids.
- Offer customers eco-friendly parts (remanufactured brake calipers, low-VOC paints).
Going Further
- Introduce electric vehicle (EV) service capability—train staff and install safe charging points.
- Use renewable electricity contracts to lower Scope 2 emissions.
- Record waste-to-recycling ratios to show progress year-on-year.
6. Communicating Your Report
- Keep it concise: 3–5 pages plus your basic data table.
- Publish it on your website or include it with client bids.
- Send it to fleet customers and banks who request sustainability information.
- Use the VSME Basic Module structure (B1–B11) as section headings.
If your business grows or major clients demand more details, you can move up to the Comprehensive Module—adding targets, Scope 3 data, or diversity metrics.
7. Linking to CSRD Value Chains
Under Article 21 of Directive (EU) 2022/2464, large undertakings must report on impacts and data from their value chains, including suppliers like auto repair firms. By following VSME, you make your data CSRD-ready and strengthen your relationships with insurers, manufacturers, and fleet partners who must collect sustainability information across their supply chains.
Key Terms
- CSRD – Corporate Sustainability Reporting Directive (EU 2022/2464) requiring large and listed companies to disclose environmental and social data.
- VSME – Voluntary Sustainability Reporting Standard for non-listed SMEs, developed by EFRAG (2024).
- Basic Module – The entry-level reporting framework covering 11 core metrics.
- Comprehensive Module – Optional advanced disclosures for SMEs serving larger clients.
- ESRS – European Sustainability Reporting Standards used under CSRD.
- SME – Small and medium-sized enterprise.
- Scope 1 and 2 emissions – Direct and energy-related greenhouse gas emissions.
- Turnover – Annual net revenue of the business.