Waste Management Reporting for Entertainment SMEs

From film sets and music festivals to theatre productions and broadcast studios, the entertainment and media sector produces more waste than most people realise. Temporary builds, catering, and promotional materials can all have a significant environmental footprint.

Under the Corporate Sustainability Reporting Directive (CSRD) and the Voluntary Sustainability Reporting Standard for SMEs (VSME), businesses are expected to measure and manage their waste to demonstrate environmental responsibility.

This guide explains how small and medium-sized entertainment businesses can report waste generation and circular economy practices in line with VSME Basic Module B7 and relevant ESRS E5 (Resource Use and Circular Economy) expectations. For related guidance, see what waste categories you must report and the CSRD guide for event companies.

1. Why Waste Reporting Matters

The CSRD makes sustainability information transparent and comparable across the EU. While smaller, non-listed companies aren’t required to report, they increasingly need to provide waste data to clients, sponsors, and broadcasters who are.

For SMEs, waste reporting helps to:

• Cut disposal costs and material waste on productions and events;
• Demonstrate compliance with client sustainability requirements;
• Support circular economy commitments and reduce emissions.

Typical waste sources in entertainment and media include:

2. VSME Basic Module: B7 – Resource Use, Circular Economy and Waste Management

According to VSME paragraph 37–38, all SMEs should disclose:

1. Whether circular economy principles are applied, and how;
2. Total waste generated each year, broken down by:
   • Non-hazardous waste (e.g. cardboard, wood, plastics)
   • Hazardous waste (e.g. batteries, paints, electronic waste)
3. Waste diverted to recycling or reuse;
4. For material-intensive sectors, total material input (mass flow).

Example disclosure table:

Source: waste contractor invoices, internal logs.

3. Step-by-Step: How to Report Waste in Entertainment SMEs

Step 1 – Identify Waste Streams

Map where waste comes from during your activities:

Step 2 – Gather Data

Use data you already have:

• Invoices or weight tickets from waste contractors;
• Set deconstruction or disposal logs from art departments;
• Event clean-up reports or supplier take-back records;
• Internal estimates (by counting bins or weighing samples).

Tip: Record waste in kilograms (kg) and specify the timeframe (annual or per production).

Step 3 – Categorise Waste

Split waste into:

• Non-hazardous: paper, plastics, wood, textiles, catering waste.
• Hazardous: paint, solvents, e-waste, batteries, fluorescent lights.

If you handle hazardous waste, store copies of disposal certificates.

Step 4 – Record Recycling and Reuse

Under VSME B7(b), you must report how much waste is diverted to recycling or reuse. Examples of circular practices in entertainment:

Include the % of materials reused or recycled and describe partnerships with local reuse networks or charities.

Step 5 – Highlight Circular Economy Efforts

If your company applies circular economy principles, describe them briefly in your sustainability report:

“We apply circular economy principles by reusing set materials through a local prop exchange and using refillable water systems on set.”

This satisfies the qualitative part of VSME disclosure B7(a).

4. Using the Comprehensive Module (Optional)

For companies serving large studios or broadcasters, consider adding Comprehensive Module disclosures:

• Report on GHG emissions from waste treatment (Scope 3 category 5).
• Describe supplier take-back policies and waste reduction targets.
• Include metrics on resource efficiency and product life extension.

This additional detail aligns with ESRS E5 – Resource Use and Circular Economy and will help clients integrate your data into their CSRD reports.

5. Reducing Waste: Practical Steps for SMEs

6. Reporting Example for a Film Studio

Disclosure B7 (Waste Management) – 2025

• Circular economy policy introduced in 2024 for set materials and costumes.
• Total waste generated: 8,200 kg (non-hazardous 8,000 kg, hazardous 200 kg).
• 72% of total waste diverted from landfill through recycling and reuse partnerships.
• Implemented a “zero single-use plastics” policy across catering and offices.
• Target: 80% diversion rate by 2026.

7. Publishing Your Waste Data

Include your waste metrics in your VSME sustainability report or your annual company review. You can also share highlights on your website, tender documents, or funding applications.

If part of a group (e.g. production studio with multiple locations), consolidate figures across sites — this is encouraged under VSME paragraph 14.

8. Benefits of Transparent Waste Reporting

• Meets client and broadcaster standards (many CSRD entities require supplier data).
• Reduces costs by revealing material inefficiencies.
• Supports your brand as a sustainable, responsible production partner.
• Prepares you for future mandatory reporting or ESG audits.

Key Terms

• CSRD – Corporate Sustainability Reporting Directive (EU 2022/2464)
• VSME – Voluntary Sustainability Reporting Standard for SMEs (EFRAG, 2024)
• Basic Module (B7) – Waste and circular economy disclosure for SMEs
• Comprehensive Module – Optional expanded disclosures for larger SMEs
• Circular Economy – System focused on reuse, recycling and material efficiency
• ESRS E5 – EU standard for resource use and waste under CSRD
• SME – Small or medium-sized enterprise
• Hazardous Waste – Waste posing risks to health or environment (e.g. chemicals)
• Waste Diversion Rate – % of total waste recycled, reused, or composted