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

💡 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:

🧰 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.

Frequently Asked Questions

Do small auto repair garages need to report under CSRD?

Most small auto repair garages are not directly required to report under CSRD, which applies to large companies (250+ employees, €40M turnover, or €20M assets). However, many garages need to provide sustainability data to fleet customers, insurers, or manufacturers who are CSRD-compliant. The VSME Standard offers a simplified, voluntary framework for garages to meet these supply chain requirements efficiently.

Check if CSRD applies to your business →

What are the most important CSRD topics for auto repair shops?

The key topics for auto repair shops are: (1) energy use and emissions from electricity and fuel (VSME B3), (2) waste management including oil, tyres, and hazardous materials (VSME B7), (3) pollution from solvents and chemicals (VSME B4), and (4) workforce data (VSME B8-B9). These align with the CSRD’s focus on environmental impacts and are most relevant to garage operations.

Learn how to track waste oil and tyres →

How do I report energy use for a garage with multiple locations?

If you operate multiple garage locations, collect energy data from each site separately (electricity bills, fuel receipts) and then aggregate the totals. Report total energy consumption across all locations, plus the number of sites. This gives you a complete picture while allowing you to identify which locations are most energy-intensive and where efficiency improvements would have the biggest impact.

Can I use existing waste management records for CSRD reporting?

Yes! You can reuse data from waste transfer notes, invoices from waste collectors, and any existing environmental permits or certifications. The VSME Standard is designed to work with data you’re already collecting for operational or regulatory purposes. Just organise your existing waste records into the VSME Basic Module format (B7) for your sustainability report.

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.