How Do I Track Recycling and Reuse for VSME Reporting?
For many small and medium-sized enterprises (SMEs), waste reporting can feel complicated. The Voluntary Sustainability Reporting Standard for SMEs (VSME) keeps things simple by asking for two key numbers: how much waste you generate, and how much of it is kept out of disposal through recycling or reuse. Start by understanding what waste categories you must report.
What Counts as Recycling and Reuse?
| Term | What It Means | Examples |
|---|---|---|
| Recycling | Waste materials that are processed into new raw materials or products. | Cardboard to paper mills, plastics into pellets, glass remelted. |
| Reuse | Items or materials used again without major processing. | Pallets returned to suppliers, toner cartridges refilled, furniture donated. |
Both count towards your VSME disclosure because they prevent materials from going to landfill or incineration.
Why It Matters
Tracking recycling and reuse helps SMEs:
- Show they support the EU’s circular economy goals.
- Build trust with banks and larger customers.
- Cut costs by reducing disposal fees.
Practical Ways to Track Recycling and Reuse
- Ask your waste contractor. Most provide annual reports showing recycling vs disposal figures.
- Separate and count bins. If no data is given, use bin volumes or average weights from providers.
- Keep a reuse log. Track pallets, IT equipment, or office furniture given a second life. For industry-specific guidance, see our guides for manufacturers and retail.
- Store certificates. Hazardous items like batteries or solvents come with disposal/recycling certificates — keep them as evidence.
- Start simple. Even reporting a recycling percentage from your contractor (e.g. “60% recycled”) is acceptable in the VSME Basic Module.
Example Disclosure (Small Manufacturer)
In 2024, we generated 15 tonnes of waste. Of this, 12 tonnes were non-hazardous (mainly packaging and production off-cuts) and 3 tonnes hazardous (solvents and oils). A total of 9 tonnes (60%) were recycled or reused, mainly cardboard packaging and returned pallets.
This short statement meets the VSME requirements and is easy for clients or banks to understand.
Key Terms
- Corporate Sustainability Reporting Directive (CSRD) — EU law requiring large companies to report on environmental and social impacts. SMEs may need to share CSRD-style data with banks or clients.
- Voluntary Sustainability Reporting Standard for SMEs (VSME) — A simplified, voluntary framework for SMEs covering energy, waste, workforce, and more.
- Basic Module — The minimum VSME reporting set, including waste and recycling.
- Circular Economy — An approach that keeps resources in use longer through recycling, reuse, or repurposing.
- Recycling — Processing waste into new raw materials or products.
- Reuse — Using items or materials again without significant processing.