CSRD Reporting for Schools, Universities, and Training Centres

Education and training institutions — from local schools to large universities — have a vital role in shaping Europe’s sustainable future. While many are not-for-profit or publicly funded, they increasingly face expectations from governments, funders, and partners to disclose their environmental and social impacts.

This guide explains how educational organisations can prepare for Corporate Sustainability Reporting Directive (CSRD) requirements and, where applicable, use the Voluntary Sustainability Reporting Standard for SMEs (VSME) to demonstrate their commitment to sustainability and social responsibility. For practical implementation, see how educational institutions report energy and travel and workforce diversity reporting for education SMEs.

1. Why CSRD Matters for the Education Sector

The education and training sector contributes to the EU’s sustainability transition in two key ways:

1. Operational impact — through energy use, transport, and buildings.
2. Transformative impact — by training and educating citizens and workers for green skills and sustainable development.

Under the CSRD Directive (EU) 2022/2464, large undertakings and listed entities must disclose their environmental, social, and governance (ESG) performance. While most schools and training centres are not directly in scope, many are:

• Part of public-sector networks that must report sustainability data; or
• Suppliers to larger organisations (e.g., providing vocational training to companies under CSRD).

In both cases, CSRD-aligned reporting helps build trust, attract funding, and strengthen partnerships.

2. Who Must Report and When

Most schools and universities fall under the “non-listed SME” category and can report using the VSME Basic Module — a lighter, voluntary standard published by EFRAG in 2024.

3. What to Report: Key CSRD and VSME Topics for Education

The VSME framework mirrors the European Sustainability Reporting Standards (ESRS) but simplifies them for smaller and non-listed entities. For education and training providers, the most relevant topics include:

3.1 Environmental

• Energy and emissions (B3): Electricity, gas, and heating use across campuses.
• Water use (B6): Monitoring water consumption in facilities.
• Waste management (B7): Paper recycling, digital learning initiatives, and cafeteria waste.
• Travel emissions: Staff and student commuting, school trips, and digital alternatives.

Quick Win: Collect annual energy and water bills — most environmental disclosures can start from there.

3.2 Social

• Workforce data (B8–B10): Employment type, gender balance, pay equality, training hours.
• Health and safety (B9): Staff and student accident records.
• Community impact: Educational inclusion, scholarships, and outreach programmes.
• Student wellbeing: Mental health initiatives, diversity, and equal access.

3.3 Governance

• Integrity and ethics (B11): Anti-corruption, fair procurement, and transparency in funding.
• Equality policies: Governance bodies’ gender balance and inclusion practices.
• Sustainability leadership: Role of school boards or university councils in overseeing ESG actions.

4. Using the VSME Standard in Education

The VSME Basic Module is ideal for schools and training centres starting their sustainability journey. It includes:

Larger education groups or universities can add selected Comprehensive Module items (C1–C9), such as:

• Climate transition targets (C3)
• Gender balance in governance (C9)
• Human rights policies for staff and students (C6–C7)

Note: According to the VSME (§8–15), disclosures are only required when applicable — meaning institutions can omit metrics that do not fit their operations (e.g., biodiversity for a city-based training centre).

5. Data Collection and Evidence

Start by mapping what data you already have. Most education providers already collect much of what’s needed for CSRD-style reporting.

Keep evidence simple: utility bills, staff registers, and annual reports are sufficient for first-year reporting.

6. How to Prepare a Sustainability Statement

Step 1 — Define Your Scope

Decide if your report covers a single campus or the whole organisation. Multi-site universities may choose a consolidated report (as suggested under VSME §14–15).

Step 2 — Collect Key Data

Gather at least:

• Annual energy consumption (kWh)
• Staff and student headcount
• Diversity and training metrics
• Waste or recycling data (if available)

Step 3 — Describe Your Policies

Include short narratives on:

• Environmental education or “green campus” goals
• Inclusion and equality policies
• Ethical governance practices

Step 4 — Publish or Share

You can:

• Publish a short sustainability report online, or
• Submit it privately to funding bodies or partner organisations.

Template Statement Example: “The College reduced electricity use by 12% through smart lighting systems. 65% of teaching staff received sustainability training. A new diversity policy was approved by the Board in June 2025.”

7. Benefits for Educational Institutions

• Funding readiness: Many public grants and EU funds now request ESG data.
• Reputation: Demonstrates leadership in sustainability education.
• Operational savings: Energy monitoring often reduces costs.
• Student engagement: Builds awareness and participation in environmental action.
• Partnerships: Aligns your institution with CSRD-compliant corporate partners.

8. Common Challenges and Solutions

Key Terms

• CSRD: Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464).
• VSME: Voluntary Sustainability Reporting Standard for non-listed SMEs.
• ESRS: European Sustainability Reporting Standards for large entities.
• SME: Small and medium-sized enterprise (here also used for small educational institutions).
• Scope 1 and 2 emissions: Direct and indirect GHG emissions from energy use.
• Governance: How an organisation is managed and held accountable.
• Turnover: Total revenue or income during the financial year.