How to Report Food Waste in Hospitality Under CSRD
Food waste is one of the biggest sustainability challenges in hospitality — and one of the easiest to measure. Under the Corporate Sustainability Reporting Directive (CSRD) and the Voluntary Sustainability Reporting Standard for SMEs (VSME), hotels, restaurants, and catering SMEs are encouraged to track, reduce, and disclose food waste as part of their resource use and circular economy reporting.
This how-to guide explains how to identify, quantify, and report food waste in line with VSME Basic Module B7 (Resource Use, Circular Economy and Waste), using everyday data like invoices, bin collections, and kitchen logs. For broader waste reporting guidance, see what waste categories you must report and how to track recycling and reuse.
Why Food Waste Reporting Matters
In the EU, roughly one-third of all food produced is wasted. For hotels and restaurants, food waste directly affects:
- Profitability (wasted purchasing costs)
- Environmental impact (methane from landfill, energy used for preparation)
- Customer perception (growing demand for responsible dining)
The CSRD and VSME frameworks don’t require complex measurement tools, but they do expect transparency. You should disclose:
- Total waste generated (tonnes)
- Food waste share (%)
- Recovery or recycling methods (e.g. composting, donation, animal feed)
This aligns with ESRS E5 – Resource Use and Circular Economy for larger companies.
Step-by-Step: Measuring Food Waste
Step 1 – Define What Counts as Food Waste
Include:
- Kitchen preparation waste (e.g. peelings, expired stock)
- Plate waste (uneaten food from guests)
- Buffet leftovers (unserved prepared items)
- Storage losses (spoiled or damaged items)
Exclude:
- Cooking oil (record separately as recyclable waste)
- Packaging waste (report under non-hazardous waste)
Step 2 – Gather Data
Use one or more of these methods:
| Source | Description | Accuracy |
|---|---|---|
| Waste collection invoices | Ask your contractor for “food waste” bin weights | High |
| Weighing logs | Record waste per day/week with small kitchen scale | Medium |
| Estimates | Use standard ratios (e.g. 0.5 kg food waste per guest night or 0.2 kg per meal) | Approximate |
Example:
10,000 meals served × 0.2 kg waste per meal = 2,000 kg (2 tonnes) food waste per year.
Step 3 – Categorise Food Waste
Split your total into avoidable (could have been prevented) and unavoidable (e.g. bones, peels).
Example breakdown:
- Avoidable: 1.4 tonnes (70%)
- Unavoidable: 0.6 tonnes (30%)
You can also report by process:
- Kitchen prep: 50%
- Buffet/plate waste: 30%
- Storage/spoilage: 20%
Step 4 – Record What Happens to the Waste
Under VSME B7, SMEs are asked to show how waste is managed — not just how much is created.
| Treatment Method | Example | How to Report |
|---|---|---|
| Composting or anaerobic digestion | Food sent to biogas plant | Count as “recycled or recovered” |
| Donation to charities | Unsold meals to local food bank | Mention under “reuse” |
| Landfill or incineration | Residual mixed waste | Count as “disposed” |
Example:
“Of 2 tonnes of food waste, 1.4 tonnes (70%) were composted and 0.6 tonnes sent to landfill.”
Step 5 – Report in Your VSME Disclosure Table
| Indicator | Unit | 2024 | 2025 (target) |
|---|---|---|---|
| Total waste | tonnes | 12 | 11 |
| Food waste | tonnes | 2.0 | 1.6 |
| % food waste recycled | % | 70 | 80 |
| Food waste intensity (per meal) | kg/meal | 0.20 | 0.16 |
Narrative:
“Food waste decreased by 20% through improved portion control and kitchen planning. Surplus bread and fruit are now donated weekly to local charities.”
Step-by-Step: Integrating Food Waste Into Your CSRD Report
| CSRD / VSME Section | What to Include | Example |
|---|---|---|
| VSME B7 | Total waste, food waste, recycling rate | 2 tonnes food waste, 70% composted |
| VSME B2 | Practices and policies | “Kitchen waste monitored weekly, donation programme in place.” |
| ESRS E5 | Resource efficiency and circular economy | “Implementing prevention and reuse before disposal.” |
This ensures consistency between SME-level and CSRD-aligned disclosures.
Step 6 – Describe Food Waste Reduction Practices
Add a short section under VSME B2 (Policies and Practices):
- Menu planning to avoid overproduction
- Smart storage and stock rotation
- Portion size options
- Guest awareness (opt-in bread baskets, smaller buffets)
- Partnerships with local food recovery organisations
Example statement:
“A weekly food inventory system reduced spoilage by 15%. Portion size adjustments cut buffet waste by 25%.”
Step 7 – Keep Simple Evidence
To meet CSRD’s verifiability principle, keep:
- Waste invoices from contractors
- Food waste logs or daily checklists
- Donation records or certificates from food banks
You don’t need to submit these publicly — just retain them for internal verification or client assurance.
Example: Restaurant Disclosure Snapshot
Company: Ocean View Bistro Size: 25 employees, 200 covers/day Year: 2024
Data Highlights:
- 10 tonnes total waste
- 2.2 tonnes food waste (1.5 tonnes composted, 0.7 landfill)
- 22% reduction compared to 2023
Narrative:
“The restaurant introduced a real-time kitchen waste log and switched to smaller buffet trays. Composting and donation programmes now divert over 70% of food waste from landfill.”
Practical Tips for Hospitality SMEs
- Start by tracking one week of food waste — extrapolate to annual totals.
- Use clear bins or colour-coded waste stations for sorting.
- Train kitchen staff to record daily waste categories.
- Convert waste to cost savings: €1 saved for every kg avoided, on average.
- Report annually, but update monthly for internal improvements.
Frequently Asked Questions
Do hotels and restaurants need to report food waste for CSRD?
Most small hotels and restaurants are not directly required to report under CSRD, but they may need to provide food waste data to corporate clients, franchise partners, or investors who are CSRD-compliant. Under VSME B7, food waste reporting is encouraged for all hospitality businesses as it’s typically a material environmental topic. Reporting food waste demonstrates responsible resource management and helps meet supply chain requirements.
Check if CSRD applies to your business →
How do I track food waste if I don’t have detailed records?
Start by tracking food waste for one week to establish a baseline, then extrapolate to annual totals. Use clear bins or color-coded waste stations for sorting, and train kitchen staff to record daily waste categories. You can also use waste contractor invoices or estimates based on bin volumes and collection frequency. For VSME reporting, reasonable estimates are acceptable if you document your methodology.
See the complete hospitality guide →
Can I count food donations as waste reduction?
Yes, food donations to charities or food banks can count toward waste reduction and circular economy goals. Report donated food separately in your disclosure, showing both the quantity donated and the environmental benefit (avoided landfill emissions). This demonstrates responsible food management and community engagement valued by CSRD-compliant clients.
How accurate does my food waste data need to be?
For VSME reporting, reasonable accuracy is expected, not perfection. Use actual data from waste contractor invoices or daily waste logs where available. If you need to estimate (e.g., for businesses without detailed tracking), document your methodology and be transparent about assumptions. The key is consistency year-over-year so you can track improvements and demonstrate progress to clients and investors.
Key Terms
- CSRD: Corporate Sustainability Reporting Directive (EU 2022/2464)
- VSME: Voluntary Sustainability Reporting Standard for non-listed SMEs (EFRAG, 2024)
- B7 – Resource Use and Waste: VSME section covering waste, recycling, and circular practices
- Food waste: Any edible or inedible food material discarded from preparation, serving, or storage
- Circular economy: System where waste is minimised through prevention, reuse, and recycling
- tCO₂e: Tonnes of carbon dioxide equivalent (for optional GHG linkage)