How Educational Institutions Report Energy and Travel Emissions

Energy and travel are two of the largest environmental impacts for schools, universities, and training centres. Heating, lighting, commuting, and study trips all contribute to your carbon footprint — and under the Corporate Sustainability Reporting Directive (CSRD) and VSME Standard, these are now core disclosure areas.

This practical guide explains how to measure and report energy use and travel-related emissions in a realistic, proportionate way for education and training organisations of all sizes. For general energy guidance, see how to report electricity use and the step-by-step guide to Scope 1 and 2 emissions.

1. Why Energy and Travel Reporting Matters

Under the CSRD Directive (EU 2022/2464), energy use and greenhouse gas (GHG) emissions are fundamental sustainability disclosures. Even if your institution is not directly in scope, funders, regional authorities, and partner universities are increasingly asking for this data.

Reporting energy and travel emissions helps education providers to:

• Reduce energy costs and improve efficiency.
• Demonstrate environmental responsibility to students and funders.
• Support local and EU-level climate targets (net-zero by 2050).
• Prepare for future funding or reporting requirements.

The VSME Basic Module B3 provides a simple, proportionate structure for smaller institutions — ideal for schools and vocational training centres starting to measure their carbon footprint.

2. Understanding the Basics: Energy and Emissions

The VSME Standard aligns with the international GHG Protocol and divides emissions into three “scopes”:

Most educational organisations start by reporting Scope 1 and 2, which are easiest to measure from bills and fuel records. Scope 3 (such as travel) can be estimated later using surveys or transport data.

3. Step-by-Step: How to Report Energy Use

Step 1 — Gather Energy Bills

Collect annual data for:

• Electricity (kWh or MWh)
• Gas or heating oil
• District heating/cooling (if applicable)

If you rent premises, ask your landlord or facilities provider for this information.

Tip: Keep at least 12 months of data. The VSME (§29–31) recommends reporting total energy in megawatt-hours (MWh), split by renewable and non-renewable sources.

Step 2 — Calculate Total Energy Use

Use this simple table (as suggested under VSME B3):

Step 3 — Estimate Greenhouse Gas Emissions

Convert energy data into carbon emissions using national emission factors. For example (simplified):

• 1 MWh of grid electricity ≈ 0.25 tonnes CO₂e
• 1 MWh of gas ≈ 0.20 tonnes CO₂e

So, total = (120 × 0.25) + (60 × 0.20) = 42 tonnes CO₂e.

You can find national conversion factors from:

• UK: Department for Energy Security and Net Zero (DESNZ)
• EU: EEA or national environment agencies

Step 4 — Calculate Emissions Intensity

The VSME suggests calculating your GHG intensity:

Total GHG emissions (tonnes CO₂e) ÷ Annual turnover (in €)

This makes your results comparable year-to-year and with other institutions.

4. Reporting Travel Emissions

Travel — from staff commuting to international study exchanges — can represent a significant share of total emissions in education.

Step 1 — Identify Travel Types

Include:

• Staff commuting (daily travel to work)
• Student commuting (optional if data available)
• Business travel (meetings, training events)
• Study trips or international programmes

Step 2 — Collect or Estimate Data

Use:

• Travel expense reports (for flights and car mileage)
• Surveys (to estimate commuting distances)
• Transport passes or institutional travel cards

Example calculation: If 100 staff each commute 15 km per day × 200 working days = 300,000 km/year. Using average car emission factor 0.18 kg CO₂e/km → 54 tonnes CO₂e.

Step 3 — Report Scope 3 Travel Emissions

You can disclose this qualitatively or quantitatively:

Qualitative example: “Most staff commute by public transport or bicycle. Estimated commuting emissions are under 1 tonne CO₂e per full-time staff member annually.”

Quantitative example (optional for SMEs): “Total travel emissions (Scope 3) estimated at 68 tonnes CO₂e for FY2024.”

5. Combining Energy and Travel Data in Your Sustainability Report

Here’s how to present your findings clearly and in line with the VSME Basic Module (B3):

Example Table for an Educational Institution

6. How Often to Report

The VSME (§16) recommends aligning the sustainability report with the financial reporting period — typically once per year. If your data doesn’t change significantly, note that in your next report (e.g., “Energy consumption unchanged from previous year”).

7. Tools and Resources

8. Quick Wins for Schools and Universities

Key Terms

• CSRD: EU Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464).
• VSME: Voluntary Sustainability Reporting Standard for non-listed SMEs (EFRAG, 2024).
• Basic Module (B3): Core section for energy and GHG reporting.
• Scope 1, 2, 3 emissions: Categories of greenhouse gas emissions from direct and indirect activities.
• CO₂e: Carbon dioxide equivalent – standard unit for measuring GHGs.
• Intensity metric: Emissions relative to turnover or another performance measure.