“I thought we were in good control of our sustainability work, until the auditor asked about documentation of food waste in the canteen. There we stood with no numbers, without a baseline, and with a potential revision note hanging over us.”
This is not an unusual situation for property managers meeting the new sustainability reporting requirements for the first time. For listed companies, the 2025 deadline already applies, while other large enterprises may get a postponement until 2027. But regardless of timeline -- it pays to be prepared.
→ Finance Norway: EU's sustainability reporting stopwatch
Food waste reduction and the “do-no-harm” principle are at the top of the challenge list for both farm owners and service providers. The new requirements may seem overwhelming, but there are practical solutions that not only secure the reporting but can also provide financial benefits.
Unsure how to handle these demands without blowing your budget or overloading your operations department with new measurement tasks? You're not alone.
In this article, you will get concrete advice on how to ensure that the canteen in your building meets the new sustainability requirements, with smart solutions that actually deliver financial gain.
HomeYearReporting yearWhich companiesStatusFY 2024 → report 2025Reports nowListed > 500 employeesUnchangedFY 2027 → report 2028Expected startOther > 1,000 employeesAssuming Omnibus decision
(Stop-clock adopted in April 2025; final directive text is expected no later than Q4 2025).
For canteens in commercial buildings, this means that:
Important: Even smaller canteens (less than 750 m²) must be included in the CSRD reporting if the building is owned by a reportable enterprise. This also affects you as a farm owner through “green leases” where sustainability requirements are included in the leases.
You'll need to implement weight sensors connected to your checkout system to accurately measure food waste, energy use, and other environmental factors. This requires new routines, but also allows for cost reduction through optimal operation.
You must ensure that the canteen in your building reports according to the taxonomy, even if the operation is outsourced. This directly affects your ESG score and can yield lower interest rates through green loans.
Errors in reporting can have serious consequences, from audit notices to the loss of green loans and potential fines on up to 2% of global turnover (proposed maximum, not finally adopted). Here are the most common pitfalls you should avoid:
Challenge:
Many people are unsure who is in charge when the canteen is operated by an external supplier but is located in a building owned by a reporting company.
Solution:
You must establish clear agreements on data sharing and division of responsibilities. Canteen data must be included in the farm owner's report, even if operations are outsourced.
Challenge:
The EU requires you to measure food waste in kilograms and as a percentage of the quantity purchased, not the number of servings or crowns.
Solution:
You should implement a weight-based measurement system for surplus food, preferably integrated with your purchasing system.
Challenge:
Fuzzy agreements and fragmented data sources make it difficult for you to document a full audit trail.
Solution:
Collect all data in one system with export capabilities in ESRS compliant formats.
Challenge:
Without an established baseline, it is impossible for you to document improvements.
Solution:
Establish a baseline for 2022-2024 or last three full years. If you do not have historical data, you should start measuring immediately.
Follow this process to ensure that your canteen operation meets the reporting requirements:
At BI Foodcourt, 4Service has implemented two Maifood bins that not only reduce queues but also provide precise data basis for food waste reporting and prediction analysis.
“MaiFood frees up time for canteen staff and gives us numbers we need for reporting.”
— Øivind Westerby, 4Service BI Foodcourt
Builds that live up to the taxonomy qualify for better loan terms. According to DNB's Green Bond Report (Q1 2025), the interest rate cut typically lies at 25—75 basis points for larger properties.
When food waste is measured and planning becomes more precise, raw material consumption decreases. Even a medium-sized canteen can thus save significant amounts each year.
Tenants are increasingly placing an emphasis on sustainability. A building that documents compliance with the taxonomy stands stronger in the market.
Experience from several larger canteens shows that investments in forecasting and food waste tools most often pay off at 8—14 months. The time frame depends on traffic volume and organization, but the main picture is clear: reduced procurement costs and less waste provide fast ROI.
The EU taxonomy knocks on the door — whether reporting starts in ! 2025 or 2027. Here's how to get started without reporting bangs in the canteen:
Want to save time? Book a 15-minute “taxonomy check.” We'll show you what it takes to get started.
We will help you with the setup of the system, you only need internet access to use the machine
Use image recognition to teach the system to know your products
Easily manage everything from products to sale via the Maifood portal
Find answers to the most frequently asked questions about the EU Canteen Operating Taxonomy.
Yes, if the building is owned by a CSRD obligated company, smaller canteens must also be included in the reporting. The size of the canteen is not decisive — it is the owner company that decides whether the reporting obligation applies.
No, the EU requires you to measure food waste by weight (kilograms) and as a proportion of the total amount of food purchased. Portion measurement is not sufficient for reporting, although it can be useful for internal purposes.
Independent auditor should check export file from your system. You need to be able to show a complete audit trail from measurement to report, with documentation on routines and quality control.
If you have not started yet, get the system up and running no later than Q2 2026 (or no later than Q2 2025 if you are already required to report). Then you have six months to collect the baseline before the first full reporting year. (The EU may decide to postpone the second wave until 2027. Our recommendation is to start now — then you are covered regardless of whether the postponement is actually passed).
