In brief
- Scope 3 emissions account for the largest portion of your climate impact when it comes to coffee, from cultivation to waste management.
- The CSRD requires transparent reporting on the entire coffee supply chain, including supplier data.
- Circular solutions and certified coffee simplify your reporting and reduce your carbon footprint.
What is CSRD reporting?
The Corporate Sustainability Reporting Directive (CSRD) is European legislation that requires companies to report on their environmental and social impacts using standardized formats. This requirement has been in effect for large companies since January 1, 2024. Starting with the 2025 fiscal year, medium-sized and publicly traded SMEs will follow. The directive requires organizations to map out their entire value chain, including indirect emissions from suppliers and purchased products.
What are Scope 3 emissions in the coffee supply chain?
Scope 3 emissions include all indirect greenhouse gases emitted outside of direct operations. For coffee, this encompasses the entire journey from bean to cup.
For CSRD reporting, you need to map out these steps in the supply chain. This requires collaboration with suppliers who are transparent about their processes. You can find more information about our approach on our sustainability policy page.
Supply chain responsibility: from farm to office
Sustainable procurement starts at the source. Supply chain responsibility means that, as an organization, you consciously choose suppliers who pay fair prices to coffee farmers and invest in local communities. Direct Trade models ensure that farmers receive a larger share of the proceeds, enabling them to adopt more sustainable farming practices.
Specific procurement criteria for responsible choices:
- Minimum price guarantees above market price
- Long-term contracts that provide farmers with security
- Investments in education and infrastructure in countries of origin
- Transparent documentation of the entire supply chain
This approach not only reduces the social impact in your reporting, but also contributes to more consistent coffee quality.
Certifications as proof of sustainability
Certifications provide independent verification of sustainable practices.
When selecting certified coffee for CSRD purposes, it is advisable to choose certifications that align with your specific reporting requirements. Some certifications provide detailed emissions data that you can use directly in your Scope 3 calculations.
Circular coffee supply chain: waste as a raw material
A circular coffee supply chain goes beyond just sustainable sourcing. Coffee grounds, which normally end up as waste, can be converted into biogas, compost, or even building materials. Sustainable packaging made from recycled or biodegradable materials reduces waste. Some suppliers take back used packaging for reuse or recycling.
Circular applications of coffee waste streams:
- Coffee grounds as a feedstock for biogas
- Compost for urban agriculture
- Building materials and insulation
- Natural colorants
For CSRD reporting, waste management is also included in your Scope 3 emissions. By choosing a supplier that offers circular solutions, you not only reduce your carbon footprint but also simplify your reporting.
Step-by-step guide: Making your coffee service CSRD-compliant
- Assess your current situation — Take stock of all coffee-related purchases and consumption at all your locations
- Request emissions data from your supplier — Ask for the CO₂ equivalent per kilogram of coffee supplied
- Calculate your total coffee impact — Multiply your consumption by the emissions data for your Scope 3 reporting
- Set reduction goals — Establish specific targets for the upcoming reporting period
- Select suppliers based on transparency — Choose partners who can provide complete supply chain data
- Implement circular solutions — Ensure the reuse of coffee grounds and packaging
- Review your progress annually — Compare emissions with previous periods and identify opportunities for improvement
Frequently Asked Questions About CSRD and Coffee
Does coffee procurement fall under Scope 3 emissions?
Yes. All purchased goods and services, including coffee, fall under Scope 3 Category 1 (purchased goods and services) according to the GHG Protocol.
What information do I need from my coffee supplier?
Ask for the CO2 equivalent per kilogram of coffee, including cultivation, transportation, roasting, and packaging. Certified suppliers can often provide this data.
Does every company have to file a CSRD report?
No. The requirement will be implemented in phases: large companies starting in 2024, and medium-sized and publicly traded SMEs starting in the 2025 fiscal year. Check with the Dutch government to see if your organization is required to report.
How big is the carbon footprint of office coffee?
This varies greatly depending on the type of coffee, its origin, and the brewing method. Ask your supplier for specific emission data to ensure an accurate calculation.
Does coffee grounds waste count toward my report?
Yes. Waste management falls under Scope 3, Category 5 (waste generated in operations). Circular processing can reduce this figure.
Which certification is best for CSRD?
There is no one-size-fits-all answer. Choose certifications that align with your material themes and provide verifiable data for your reporting.
Making the right choice
When comparing service contracts, pay attention to response times, parts coverage, the frequency of preventive maintenance, and the availability of replacement equipment. Ask about exclusions and make sure all agreements are documented in writing.
Would you like advice on which service contract is right for your situation? Contact us for a no-obligation consultation.