How Do I Report Electricity Use from My Utility Bills for CSRD?

Electricity use is one of the simplest — and most important — pieces of sustainability reporting. It matters because energy consumption directly links to greenhouse gas emissions and costs. Under the Voluntary Sustainability Reporting Standard for SMEs (VSME), which aligns with the Corporate Sustainability Reporting Directive (CSRD), electricity use is reported in B3 – Energy and greenhouse gas emissions.

This guide shows you, step by step, how to use your utility bills to report electricity use.

Step 1: Gather Your Utility Bills

Collect all electricity bills for the reporting year (usually your financial year). If you operate in multiple sites, gather bills for each site.

Check for:

• Total kWh used — normally shown on each monthly or quarterly bill.
• Breakdown by renewable/non-renewable — some bills include the energy mix (e.g. 60% renewable, 40% fossil fuels).

If this isn’t available, use the default national grid average (usually published by energy regulators or industry bodies).

Step 2: Convert kWh to MWh

The VSME requires reporting in megawatt hours (MWh).

• 1 MWh = 1,000 kWh
• Example: If your bills show 45,600 kWh used in the year: [ 45,600 , kWh \div 1,000 = 45.6 , MWh ]

Step 3: Classify as Renewable or Non-Renewable

If your electricity supplier provides a breakdown of energy sources:

• Record how much is renewable (e.g. wind, solar, hydropower).
• Record how much is non-renewable (e.g. fossil fuels, nuclear).

Example (from bill):

• 60% renewable, 40% non-renewable
• 45.6 MWh × 60% = 27.4 MWh renewable
• 45.6 MWh × 40% = 18.2 MWh non-renewable

If the mix is not available, rely on national averages for your country.

Step 4: Report Energy Consumption in a Table

The VSME suggests the following table format:

Step 5: Calculate Scope 2 Emissions

Electricity use also creates Scope 2 emissions — these are the indirect greenhouse gases linked to the power plants that generate your electricity. Learn more about what counts as Scope 1 vs Scope 2 and our step-by-step guide to reporting Scope 1 and 2 emissions.

To calculate, multiply your electricity use (kWh) by an official “emission factor” (published by your government, EU sources, or the Association of Issuing Bodies). Then convert the result into tonnes of CO₂ equivalent (tCO₂e).

Example: 45,600 kWh × 73 gCO₂/kWh (France, 2022 factor) = 3,328,800 g CO₂ = 3.3 tCO₂e

Use location-based factors (reflecting the grid in your country) unless your supplier provides certified renewable data for a market-based calculation.

Step 6: Write It in Your Report

In your CSRD/VSME report, keep it simple:

• Total electricity consumed: 45.6 MWh
• Breakdown: 27.4 MWh renewable, 18.2 MWh non-renewable
• Scope 2 emissions (location-based): 3.3 tCO₂e

Quick Tips

• Check your units: Bills often show kWh — always convert to MWh.
• Keep records: Save copies of bills or spreadsheets as evidence.
• Be consistent: Use the same calculation method each year.
• Don’t stress about perfection: Even rough but consistent numbers are better than none.
• Use free tools: SME Climate Hub and Carbon Trust calculators can help automate emission conversions.

Key Terms

• Corporate Sustainability Reporting Directive (CSRD) — An EU law requiring large companies, and indirectly SMEs as suppliers, to report on environmental and social impacts.
• Voluntary Sustainability Reporting Standard for SMEs (VSME) — A simplified framework for SMEs to report sustainability data, often requested by banks or clients.
• Basic Module — The minimum set of disclosures under VSME, including energy and emissions.
• Scope 2 emissions — Greenhouse gas emissions from purchased electricity, heat, steam, or cooling.
• MWh (Megawatt hour) — A standard unit of energy; 1 MWh = 1,000 kWh.

While this guide focuses on Scope 2 (electricity), you may also need to identify which Scope 3 categories apply to your business:

This tool will help you understand the full scope of emissions reporting beyond electricity use.