Energy Use Reporting for Car Dealerships
Car dealerships are energy-intensive businesses. Bright showrooms, workshops, and EV charging points all consume electricity and fuel. Under the Corporate Sustainability Reporting Directive (CSRD) and the Voluntary Sustainability Reporting Standard for SMEs (VSME), dealerships are expected to measure and disclose their energy use and related emissions.
This guide explains how to track, calculate, and report energy consumption for compliance with the VSME Basic Module B3 – Energy and Greenhouse Gas (GHG) Emissions and to prepare for CSRD-aligned supplier reporting. For general guidance, see how to report electricity use and the step-by-step guide to Scope 1 and 2 emissions.
1. Why Dealerships Should Track Energy Use
Even if your dealership is not directly in scope of CSRD, you’ll increasingly be asked by:
- Vehicle manufacturers and leasing companies (who are CSRD entities), and
- Banks or investors seeking sustainability data from SME clients.
Tracking energy helps you:
- Reduce running costs (lighting, heating, charging)
- Identify energy-saving opportunities
- Provide required data for business partners under ESRS E1 (Climate Change)
🧭 VSME Alignment: The Basic Module (B3) requires dealerships to disclose energy use in MWh and GHG emissions (Scopes 1 and 2).
2. What to Measure
Dealerships have three main energy sources:
| Energy Source | Examples | Reporting Category |
|---|---|---|
| Electricity | Lighting, HVAC, lifts, computers, EV chargers | Purchased electricity (Scope 2) |
| Fuels | Company vehicles, test drives, workshop heating oil, gas | Direct combustion (Scope 1) |
| Renewables | On-site solar, renewable tariffs | Zero-emission source (reported separately) |
According to the VSME B3 disclosure, your total energy consumption should be expressed in megawatt-hours (MWh) and broken down by renewable and non-renewable sources.
3. Step-by-Step: How to Track Energy Use
Step 1 – Collect Your Energy Bills
Gather 12 months of:
- Electricity bills (kWh used)
- Gas or oil invoices (litres or m³)
- Fuel card data for company cars and test vehicles
💡 Tip: Use digital smart meters where possible; many utilities can export monthly consumption reports.
Step 2 – Convert to MWh
Convert your total usage to MWh for reporting consistency.
| Energy Type | Conversion |
|---|---|
| 1 kWh = 0.001 MWh | Electricity |
| 1 Litre Diesel ≈ 0.010 MWh | Fuel |
| 1 m³ Natural Gas ≈ 0.011 MWh | Gas |
Example:
- Electricity: 60,000 kWh → 60 MWh
- Gas: 8,000 m³ → 88 MWh
- Diesel (company cars): 2,500 L → 25 MWh Total = 173 MWh
Step 3 – Estimate GHG Emissions
Under VSME B3 (30), dealerships should disclose:
- Scope 1: Emissions from fuels used on-site (gas, diesel, heating oil)
- Scope 2: Emissions from purchased electricity
Use the following factors (national averages may vary):
| Energy Source | CO₂ Emission Factor | Example |
|---|---|---|
| Electricity (EU average) | 0.25 kg CO₂/kWh | 60,000 kWh → 15,000 kg CO₂ |
| Gas | 0.20 kg CO₂/kWh | 8,000 m³ (~88,000 kWh) → 17,600 kg CO₂ |
| Diesel | 2.68 kg CO₂/litre | 2,500 L → 6,700 kg CO₂ |
Total Emissions = 39.3 tonnes CO₂e
Step 4 – Calculate Energy Intensity
Divide total emissions by your annual turnover (in euros) to obtain the “GHG intensity” metric required by VSME (paragraph 31).
Example:
39,300 kg CO₂ ÷ €5,000,000 turnover = 7.86 kg CO₂ per €1,000 turnover
Step 5 – Record Energy Efficiency Actions
Under B2 – Practices and Policies, describe how you manage and improve energy performance:
- Installing LED lighting or motion sensors
- Upgrading to efficient HVAC or heat pumps
- Using renewable electricity tariffs
- Limiting idling and test-drive fuel waste
- Offering EV test drives and energy management training
These practical steps strengthen your sustainability report and show progress year-on-year.
4. Example: Dealership Energy Report (VSME B3 Summary)
Company: AutoSmart Motors GmbH Reporting Year: 2024 Scope: Individual site (dealership and service workshop)
| Energy Type | Consumption (MWh) | Renewable Share (%) | GHG Emissions (tCO₂e) |
|---|---|---|---|
| Electricity | 60 | 100% (green tariff) | 0 |
| Gas | 88 | 0% | 17.6 |
| Diesel (test vehicles) | 25 | 0% | 6.7 |
| Total | 173 | 35% overall | 24.3 |
Energy Intensity: 4.9 kg CO₂ per €1,000 turnover Key Actions: LED retrofit, EV charging audit, renewable contract renewal 2025.
5. Reporting Under CSRD and VSME
| Framework | What It Requires | Applies To |
|---|---|---|
| VSME (Basic Module B3) | Disclose total energy, Scope 1–2 emissions, and GHG intensity | Non-listed SMEs (voluntary) |
| ESRS E1 (CSRD) | Detailed reporting on energy, GHG targets, and transition plans | Large and listed companies |
| Value Chain Data | Dealerships supply data to OEMs and importers | Indirect (supplier reporting) |
Following the VSME approach prepares dealerships to provide consistent data to manufacturers, banks, and insurers under CSRD Article 19a.
6. Quick Wins for Energy Savings in Dealerships
| Area | Action | Potential Savings |
|---|---|---|
| Lighting | LED conversion, motion sensors | Up to 40% |
| Heating/Cooling | Install thermostats, maintain filters | 10–20% |
| Workshop Equipment | Switch off lifts/compressors overnight | 5–10% |
| EV Chargers | Schedule charging off-peak | 5–15% |
| Office & IT | Power management on PCs, monitors | 3–5% |
⚙️ Combine energy tracking with cost tracking — savings show measurable return on investment for sustainability upgrades.
7. How to Present Your Energy Data
Include a simple Energy Statement in your sustainability report:
“In 2024, AutoSmart Motors consumed 173 MWh of energy, 35% of which was renewable. The dealership emitted 24.3 tonnes of CO₂e (Scopes 1 and 2). Our goal for 2025 is to reduce total emissions by 10% through lighting upgrades and efficient HVAC systems.”
Attach:
- Energy bill summaries
- Certificates for renewable energy contracts
- Equipment upgrade records
Key Terms
- CSRD – Corporate Sustainability Reporting Directive (EU 2022/2464).
- VSME – Voluntary Sustainability Reporting Standard for SMEs (EFRAG 2024).
- Basic Module B3 – Energy and GHG disclosure section for SMEs.
- Scope 1 Emissions – Direct fuel combustion (gas, diesel, oil).
- Scope 2 Emissions – Purchased electricity or heat.
- GHG Intensity – Emissions relative to turnover or production.
- MWh – Megawatt-hour; standard unit for energy reporting.
- ESRS – European Sustainability Reporting Standards (used under CSRD).