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CSRD Reporting for Printers: VOCs, Waste, and Energy Use

Printing and packaging companies operate at the intersection of manufacturing and creative services — producing visible products with measurable environmental impacts. Under the Corporate Sustainability Reporting Directive (CSRD) and the Voluntary Sustainability Reporting Standard for SMEs (VSME), print firms and related SMEs are encouraged to disclose their use of energy, generation of waste, and — where relevant — emissions of volatile organic compounds (VOCs) from inks, solvents, and coatings.

This guide explains how small and medium-sized printing companies can meet CSRD and VSME expectations using practical data from bills, production logs, and supplier safety sheets. For complementary guidance, see what pollutants SMEs need to measure and how to report electricity use.


Why Printers Should Engage with Sustainability Reporting

Printers are among the most energy- and material-intensive SMEs in the creative sector. Energy powers presses, lighting, and drying equipment, while waste arises from paper offcuts, ink containers, and cleaning processes.

Reporting environmental data helps printers to:

  • Improve energy efficiency and reduce costs
  • Demonstrate compliance to customers (especially large corporate clients under CSRD)
  • Qualify for low-carbon procurement contracts and eco-labelling schemes
  • Build credibility in sustainable design and production

The VSME Basic Modules most relevant to printers are:

  • B3: Energy and greenhouse gas (GHG) emissions
  • B4: Pollution (including VOCs)
  • B7: Resource use, circular economy, and waste

Step-by-Step: Reporting Energy Use (VSME B3)

Step 1 – Collect Energy Data

Gather all electricity, gas, and heating oil bills for the reporting year. If you operate multiple presses or sites, record consumption per site or department.

Example:

Press building: 210,000 kWh electricity Office area: 45,000 kWh electricity Gas heating: 35,000 kWh

Total: 290,000 kWh (290 MWh)

Step 2 – Calculate GHG Emissions

Use EU-standard emission factors:

Energy TypeEmission Factor (kg CO₂e/kWh)Example
Electricity0.25255,000 × 0.25 = 63.8 tCO₂e
Gas0.2035,000 × 0.20 = 7.0 tCO₂e
Total70.8 tCO₂e

If you use renewable energy contracts, reduce reported emissions proportionally.

Step 3 – Report in the VSME Template

IndicatorUnit20242025 (target)
Total energy useMWh290275
% renewable electricity%4060
Scope 1 & 2 emissionstCO₂e70.865
GHG intensity (per 1,000 printed sheets)kg CO₂e1.21.0

Narrative:

“Energy use decreased by 5% through LED lighting and optimised press start-up times. The company aims for 60% renewable electricity by 2025.”


Step-by-Step: Reporting VOCs and Pollution (VSME B4)

What Are VOCs?

Volatile Organic Compounds (VOCs) are gases emitted from inks, solvents, varnishes, and cleaning fluids used in printing. They can contribute to smog and indoor air quality issues if not properly managed.

Step 1 – Identify VOC Sources

Typical sources include:

  • Printing inks and coatings (especially solvent-based)
  • Cleaning agents and press wash solutions
  • Adhesives and varnishes
  • Inkjet or offset solvents

Step 2 – Estimate VOC Emissions

Use supplier Safety Data Sheets (SDS) — they list VOC content as a percentage. You can estimate total emissions as:

VOCs emitted (kg) = Total ink or solvent used (kg) × VOC %

Example:

400 kg of solvent × 70% VOC = 280 kg VOC emitted

If you use low-VOC or water-based inks, record that information as a mitigation measure.

Step 3 – Report in Your CSRD/VSME Table

IndicatorUnit20242025 (target)
VOC emissionskg280200
% low-VOC inks used%4570
VOC reduction measuresQualitativeVentilation upgrade, closed cleaning systemContinued optimisation

Narrative:

“VOCs decreased by 30% after switching to low-solvent inks and installing closed cleaning tanks. All products meet EU Printing Industry VOC limits.”

Step 4 – Describe Pollution Prevention Practices (VSME B2)

“We store and dispose of chemicals in sealed containers, use extraction ventilation, and train staff in safe handling. Regular air quality checks ensure compliance with local regulations.”


Step-by-Step: Reporting Waste (VSME B7)

Step 1 – Identify Waste Types

Printing SMEs typically generate:

  • Paper and cardboard offcuts (recyclable)
  • Ink cartridges and containers (hazardous or recyclable)
  • Solvent residues and rags (hazardous waste)
  • Packaging waste (plastic film, pallets)

Step 2 – Gather Data

Use invoices from your waste collector or estimate based on bin weights and collection frequency.

Example:

  • Paper waste: 24 tonnes (recycled)
  • Plastic and packaging: 4 tonnes (50% recycled)
  • Hazardous waste (solvents): 0.6 tonnes (100% treated)

Step 3 – Report in the VSME Table

IndicatorUnit20242025 (target)
Total wastetonnes28.626.0
% recycled%8390
Hazardous wastetonnes0.60.5
Recovered ink containers%7085

Narrative:

“Most paper waste is recycled through certified partners. Solvent residues are treated by licensed hazardous waste contractors. Waste segregation improved recycling rates to 83%.”


Integrating VOC, Waste, and Energy Reporting

SectionTopicExample Disclosure
B3 – Energy and GHG290 MWh; 70.8 tCO₂eBased on invoices
B4 – Pollution (VOCs)280 kg VOCsDerived from SDS data
B7 – Waste28.6 tonnes (83% recycled)Contractor reports
B2 – PoliciesResource efficiency, safe chemical handlingDocumented in H&S manual

This integrated approach satisfies CSRD’s double materiality principle by showing both operational impacts (pollution and waste) and management practices.


Practical Tips for Printers and Creative SMEs

  • Start with invoices: Use energy, waste, and material invoices as verified data sources.
  • Use supplier data: Ask ink or solvent suppliers for VOC percentages and SDS sheets.
  • Record hazardous waste movements: Keep disposal certificates for verification.
  • Benchmark efficiency: Track emissions per product unit (e.g. per 1,000 prints).
  • Invest in prevention: Low-VOC inks and energy-efficient presses often reduce both emissions and costs.

How It Aligns with CSRD and VSME

FrameworkTopicRelevance
VSME B3Energy and GHG emissionsPrinting press and building electricity use
VSME B4Pollution and VOCsEmissions from inks and solvents
VSME B7Resource use and wastePaper, packaging, and solvent waste
ESRS E1Climate changeEnergy use and emissions
ESRS E2PollutionVOC and chemical management
ESRS E5Circular economyWaste recycling and reduction

Together, these sections ensure that printers can produce a proportionate, verifiable sustainability disclosure consistent with the CSRD.


Example: EcoPrint Ltd Disclosure Snapshot

Company: EcoPrint Ltd Sector: SME printing services Reporting Year: 2024

IndicatorValue
Energy use290 MWh
GHG emissions70.8 tCO₂e
VOC emissions280 kg
Waste recycled83%
Renewable electricity40%

Narrative:

“EcoPrint cut VOC emissions by 30% through new ink systems and achieved 83% recycling. Energy audits identified further opportunities for a 10% efficiency gain in 2025.”


Key Terms

  • CSRD: Corporate Sustainability Reporting Directive (EU 2022/2464)
  • VSME: Voluntary Sustainability Reporting Standard for non-listed SMEs (EFRAG, 2024)
  • VOC: Volatile Organic Compound – organic chemicals emitted from inks or solvents
  • Scope 1 emissions: Direct emissions from fuel or solvent use
  • Scope 2 emissions: Indirect emissions from purchased electricity
  • Circular economy: Reducing waste through reuse and recycling
  • tCO₂e: Tonnes of carbon dioxide equivalent

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