how much packaging material does my company use per year
Packaging weight usually falls under waste or scope 3, not as a separate figure
There is no separate VSME indicator "packaging material per year". The question usually reaches customers as a derivative of two other measurements: total waste production and indirect emissions in the value chain. Anyone receiving the question literally must first determine which of the two the customer means — often this is stated in the explanation of the question in the portal, not in the question itself.
If it concerns weight (kilos or tonnes of plastic, cardboard, wood, metal), it belongs to how much waste the company generates per year, optionally supplemented with what share is collected separately if the customer wants to know what happens to the packaging stream. If it concerns the climate impact of packaging material — the CO2 released during production and disposal of the packaging you buy or send — it falls under scope 3, and specifically under the categories purchased goods and waste treatment as the GHG Protocol classifies them. See for this emissions in the value chain and, for the methodology behind scope 1, 2 and 3 in general, this explanation on correct completion.
Where this can be traced back to: VSME waste module and GHG Protocol scope 3
The VSME basic module of EFRAG asks for total waste production, broken down where possible by type and treatment method — packaging material is not mentioned as a separate key figure within this, but falls under the general waste categories. The GHG Protocol places the emissions from packaging material within scope 3, under the classification of indirect emissions in the chain. If the chain file only has a total figure for waste and no separate breakdown by packaging, there is no source to confirm a specific packaging figure — in that case, the answer to that sub-question remains open until the customer themselves provides a breakdown or the file is supplemented.
What this is based on
- EFRAG VSME — the voluntary standard for non-listed SMEs, basic module
- GHG Protocol — the division into scope 1, 2 and 3
The regulation itself is on EUR-Lex. We refer for each claim; you do not have to take our word for it.
What you concretely need to do
The implementation of each obligation, with the deadlines involved and the templates for recording it, is included in the subscription.
View the subscription First the free quick-scanThis is not legal advice. This page provides general information on the regulations this platform covers. We do not know your situation. If in doubt about your own case, consult a lawyer or the competent supervisory authority.
Written with AI based on the sources above, checked by a human on 2026-09-05. Is something incorrect? Let us know — corrections receive priority.