The CSRD rollout continues across Europe, and many hospitality businesses are entering the reporting cycle for the first time. Large hotel groups, contract caterers, restaurant chains, and suppliers are being asked to disclose environmental information with greater structure and transparency than before.
For hospitality operators, CSRD is not just a compliance exercise. It reshapes how emissions data is collected, how procurement decisions are evaluated, and how sustainability performance is communicated to stakeholders.
This guide focuses specifically on what CSRD means for hotels, restaurants, and caterers, and how Scope 1, 2, and 3 emissions fit into reporting.
How CSRD applies to hospitality and foodservice
CSRD introduces standardized sustainability reporting requirements under the European Sustainability Reporting Standards (ESRS). While the directive applies across sectors, hospitality businesses face unique reporting challenges due to complex food supply chains and decentralized operations.
Organizations typically affected include:
• Large hotel groups
• Large contract caterers
• Restaurant chains meeting size thresholds
• Listed hospitality companies
• EU subsidiaries of non-EU operators
Even businesses outside direct reporting scope are feeling the impact as corporate clients request emissions data aligned with ESRS requirements.
What hospitality businesses must report under CSRD
Under ESRS E1, companies must disclose emissions across Scope 1, 2, and 3 alongside climate risks, transition plans, and governance structures.
1. Greenhouse Gas Emissions (Scope 1, 2, and 3)
For hospitality operators:
• Scope 1: Fuel use, refrigerant leakage, company vehicles
• Scope 2: Electricity, heating, cooling
• Scope 3: Ingredients, suppliers, logistics, waste, outsourced services
Scope 3 often represents the majority of emissions due to food procurement and agricultural supply chains.
2. Climate risks and opportunities
Examples specific to hospitality include:
• Climate-related disruptions to food supply
• Water and agricultural risks
• Changing guest expectations
• Energy price volatility affecting operations
These disclosures require structured risk assessments tied to financial and operational planning.
3. Transition plans for climate mitigation
CSRD requires companies to explain how emissions reductions will be achieved over time.
For hospitality businesses, this may involve:
• Menu redesign
• Supplier engagement
• Energy efficiency initiatives
• Waste reduction strategies
4. Policies, actions, and governance
Organizations must describe:
• Procurement and sustainability policies
• Internal responsibilities
• Actions taken and measurable outcomes
Consistency across sites and departments becomes critical for large operators.
5. Targets and progress tracking
Businesses must disclose:
• Climate targets
• Baseline year and methodology
• Progress against targets
Many organizations align these targets with science-based frameworks.
Why CSRD changes reporting for hospitality specifically
1. Supply-chain emissions dominate
Food procurement, packaging, and logistics often drive the largest share of emissions.
2. Ingredient-level data becomes essential
Hospitality businesses frequently rely on LCA-based emission factors to understand the true impact of menu design and sourcing decisions.
3. Multi-site operations require standardized workflows
Hotels and caterers operating across regions must align methodologies to produce comparable disclosures.
How hospitality businesses can prepare for upcoming reporting cycles
Rather than duplicating full preparation guidance, most organizations focus on a few priorities:
1. Confirm your reporting boundaries
Clarify which sites, brands, and legal entities are included.
2. Establish a reliable baseline
A credible Scope 1–3 baseline provides the foundation for all CSRD climate disclosures.
3. Organize procurement data
Quantity-based ingredient data is central for food-related emissions.
4. Assess climate risks and dependencies
Identify risks linked to supply chains, energy, and food production.
5. Document climate policies and governance
CSRD requires structured, transparent descriptions.
6. Prepare your internal audit trail
Every data source, assumption, and emission factor must be traceable.
How Klimato supports CSRD-aligned reporting in hospitality
Klimato helps hospitality businesses structure food-related emissions data so it can support both internal carbon accounting and CSRD disclosures.
Our solution:
• Uses LCA-based emission factors aligned with GHG Protocol methodologies
• Categorizes emissions across Scope 1, 2, and 3
• Integrates with procurement and sales data
• Provides ingredient-level insights for food-related Scope 3
• Supports structured reporting outputs across multiple locations
FAQ: CSRD for hospitality businesses
Q: Does CSRD apply to all hotels and restaurants?
A: Not all operators fall under immediate reporting requirements, but many are affected indirectly through supply-chain requests.
Q: Why is Scope 3 so important in hospitality?
A: Food procurement and supplier emissions often represent the largest share of climate impact.
Q: Do hospitality businesses need LCA data?
A: Many organizations rely on life cycle assessments to understand ingredient-level emissions and support accurate reporting.
Q: What is the biggest reporting challenge for hospitality operators?
A: Collecting consistent data across sites, suppliers, and procurement systems.
UNLOCK YOUR POTENTIAL
Ready to turn sustainability into a
growth driver?
Book a demo with Klimato and see how our tools can help your catering business win.
