Sustainability Reporting for Packaging Producers and Suppliers
For small and mid-sized packaging producers, the shift toward sustainability reporting is now business-critical. Large clients in food, retail, and manufacturing are under new CSRD (Corporate Sustainability Reporting Directive) obligations to disclose their Scope 3 emissions — the indirect impacts created through their supply chains. See what matters most in CSRD Scope 3 emissions for SMEs.
This means your packaging business, even if small, is part of their sustainability footprint. Whether you make boxes, films, bottles, or compostable packaging, documenting your materials, recyclability rates, and carbon data helps clients meet their reporting duties — and helps you stand out as a sustainable partner.
This guide explains how small packaging companies can track key environmental data, report it clearly, and align with circular economy expectations across the EU.
1. Why Packaging Producers Are Under the Spotlight
Packaging sits at the centre of two EU priorities: reducing waste and lowering carbon emissions. Large companies must now include packaging data in their CSRD reports, covering:
- Material composition and recyclability
- Greenhouse gas (GHG) emissions linked to packaging production
- Waste and pollution generated across the value chain
For suppliers, this means client questionnaires will increasingly ask for information on:
- Material sourcing (e.g., recycled content, FSC or PEFC certification)
- Production energy use and emissions
- Waste generation, treatment, and recycling
Preparing these figures in advance allows you to respond quickly and maintain trusted relationships with key clients.
2. What Data Small Packaging Companies Should Track
Start with the data you already have. Most businesses already hold the records needed to complete sustainability requests — structure them using the approach in CSRD data collection for operations managers.
| Category | Data to Collect | Sources |
|---|---|---|
| Materials used | Tonnes of paper, plastic, glass, metal, or composite used per year | Purchase or inventory records |
| Recycled content | % recycled input materials | Supplier declarations or certifications |
| Energy use | Electricity (kWh), gas or fuel (litres) | Utility bills |
| Waste generated | Total kg, % recycled, % sent to landfill | Waste management receipts |
| Water use | m³ per year | Water invoices |
| GHG emissions | Estimated Scope 1 (fuel) and Scope 2 (electricity) | Free EU calculators or conversion tools |
This data forms the foundation of both environmental performance tracking and client disclosures.
3. Linking Your Data to Clients’ Scope 3 Reporting
Scope 3 emissions — those from suppliers and end-of-life waste — often make up over 70% of a product’s total footprint. Packaging producers play a crucial role in this calculation, especially when clients are following the steps in Value Chain Mapping for CSRD.
How to support your clients:
- Provide carbon intensity data (e.g., kg CO₂e per kg of packaging produced).
- Include lifecycle details: share the proportion of renewable or recycled materials.
- Clarify recyclability: provide evidence that packaging is recoverable or compostable within EU systems.
- Disclose waste management data: how much process waste is recycled, reused, or landfilled.
Offering this information in a simple, standardised table can make you a preferred supplier.
4. Circular Economy Reporting Made Simple
You can align your reporting with the EU’s Circular Economy Action Plan by focusing on three core metrics, similar to the approach in CSRD waste and packaging reporting for retailers:
- Material Efficiency – Track total input materials and the percentage that comes from recycled or renewable sources.
- Waste Reduction – Record production scrap, regrind, or offcuts, and how much is reused or recycled.
- Design for Recycling – Note packaging types that are mono-material, recyclable, or biodegradable.
Example: A small carton producer in Spain began tracking recycled fibre content and switched to 80% FSC-certified paperboard. Their main client featured this change in its CSRD report, enhancing both companies’ sustainability credentials.
5. Pollution and Resource Use Disclosures
Even small facilities generate emissions and waste that matter for environmental reporting.
Track and disclose:
- Air emissions: use of solvents or adhesives, VOC releases (where applicable)
- Water pollution: rinsing or cleaning water discharged, treatment systems in place
- Chemical safety: storage and handling procedures for inks, coatings, or adhesives
This information supports your clients’ compliance with CSRD’s Pollution and Resource Use standards (ESRS E2 and E5) and shows proactive management of environmental risks.
6. Practical Reporting Tips for SMEs
- Keep it concise: 1–2 pages of data is enough for most client requests.
- Use standard units: tonnes, kWh, m³, and kg CO₂e.
- Store supporting evidence: invoices, certifications, or supplier statements.
- Be transparent: if you don’t measure something yet, explain what’s planned next year.
- Use the VSME framework: the Voluntary Sustainability Reporting Standard for SMEs (EFRAG, 2024) aligns perfectly with CSRD expectations for suppliers, and VSME Basic vs Comprehensive Module shows when to add extra detail.
Frequently Asked Questions
Are packaging SMEs directly required to report under CSRD?
Not usually. CSRD applies to large and listed companies. However, many of their suppliers, including packaging producers, will be asked for sustainability data to support their value-chain disclosures.
How can a small packaging company calculate carbon footprint data?
Start with Scope 1 and Scope 2 emissions using your fuel and electricity consumption. Free online calculators can convert usage to CO₂ equivalents. You can later add Scope 3 estimates for materials and logistics as your reporting matures.
What is the easiest way to report recyclability data?
Use supplier declarations and material datasheets to confirm recycled content and recyclability. Document packaging designs (e.g., mono-material, compostable, or reusable) and summarise the results annually.
How much detail do clients expect?
Most clients want consistent, traceable, and honest data — not perfection. Simple annual summaries with clear units and a note on improvement plans are often sufficient.
Key Terms
- CSRD: Corporate Sustainability Reporting Directive — EU law requiring large companies to report sustainability data.
- Scope 3 Emissions: Indirect emissions from a company’s value chain, including supplier production and waste disposal.
- Circular Economy: System where materials are reused, recycled, and waste is minimised.
- VSME: Voluntary Sustainability Reporting Standard for SMEs developed by EFRAG.
- Recycled Content: Proportion of materials in a product that come from recovered sources.
Conclusion
Sustainability reporting is becoming a commercial necessity for packaging suppliers. By tracking basic data on energy, materials, and waste, your business can provide the information clients need for CSRD compliance — and show leadership in circular packaging.
Small, steady steps — collecting consistent data, verifying recycled content, and reducing waste — can turn compliance requests into lasting business opportunities.