CSRD Sustainability Reporting Data for Packaging FAQ

Data: The European Commission's sustainability reporting framework requires companies in scope to disclose packaging-related environmental data under the European Sustainability Reporting Standards, making traceable packaging data a compliance input.

Judgment: Build the packaging register at the component level and at sourcing, because the standards require the data to be supported and verifiable, not estimated at year-end.

Source: European Commission - Packaging and Plastics Policy (2024)

Data: ISO's standards catalogue covers the environmental management and life cycle standards that packaging data collection and reporting draw on, providing a common method language for disclosed figures.

Judgment: Document the source and method for every reported packaging figure, because a number without a method cannot be compared across periods or defended in an audit.

Source: ISO - ISO Standards Catalogue (2024)

Data: TAPPI publishes technical resources on paper and packaging materials, including the material property data that packaging weight and composition registers rely on for accurate reporting.

Judgment: Anchor packaging material data to published technical references and supplier declarations, because reported figures must be defensible against an independent technical standard.

Source: TAPPI - Paper and Packaging Technical Resources (2024)

What packaging data does CSRD sustainability reporting need?

Reporting under the Corporate Sustainability Reporting Directive relies on the European Sustainability Reporting Standards, which ask for material, resource use, and circularity data. For packaging this means weight by material type, recycled and renewable content, recyclability, and the share of reusable formats, captured at the level the standards require and supported by supplier evidence. Start by listing every packaging component by material and weight, because that list is the foundation every other figure builds on.

How do you collect reliable packaging data for reporting?

Build a single component-level register that records, for each packaging item, the material, weight, recycled content, recyclability status, and the supplier document that supports each value. Collect primary data from suppliers where possible and record the source and method for every figure, because the standards require the data to be traceable. A register maintained per SKU is reporting-ready; a one-off spreadsheet assembled at year-end is not.

What is the difference between primary data and estimates?

Primary data comes from suppliers and is traceable and auditable, while estimates are fast and always available but must be disclosed as such. The standards reward primary data but allow estimates where they are disclosed and method-documented. The danger is not using an estimate but using one silently, so the report implies precision it does not have. Label every figure with its source and method, and push toward primary data for the largest-volume items.

Why does supplier evidence matter for packaging reporting?

Because the standards require reported data to be supported and verifiable, and packaging figures largely come from suppliers. A weight or recycled content figure that cannot be traced to a supplier declaration or a certificate is an estimate, and estimates must be disclosed as such. Collect per-SKU documentation at sourcing, not at year-end, so the number in the report is backed by a file rather than reconstructed from memory.

How does packaging data fit into the wider report?

Packaging data is not a single disclosure; it feeds several streams at once, including resource use, circularity, climate, and waste. That is why the register must be component-level and complete, because a weight figure used in four places is only as good as its single source. One register serves every stream, so build it once and maintain it rather than assembling separate numbers for each disclosure.

What are the most common reporting data failures?

Undisclosed estimates, category-level weights instead of a component register, missing certificates collected too late, recyclability claimed without an assessment, and inconsistent units across the file. Every failure traces back to capturing data late or without a source. Build the register at sourcing, record the source and method for each value, and keep the certificates with the component.