The EU taxonomy reporting requirements have the following timelines:

( Stopwatch adopted in April 2025 ; final directive text expected no later than Q4 2025).

For canteens in commercial buildings, this means that:

• You must measure food waste in kilograms (not portions) as a proportion of the total amount of food purchased, (Eurostat's methodology for food waste statistics) .
• You must document specific measures for food waste reduction in line with the EU's goal of a 30% reduction per capita by 2030.
• You must ensure full source separation of all waste from the canteen operation.
• You must comply with the "Do No Significant Harm" principle (DNSH) - which means that the canteen operation cannot harm any of the EU's other environmental objectives.

Important: Even smaller canteens (under 750 m²) must be included in CSRD reporting if the building is owned by a reporting entity. This also affects you as Landlord through "green leases" where sustainability requirements are included in the lease contracts.

Reporting pitfalls in CSRD implementation

Reporting errors can have serious consequences, from audit remarks to loss of green loans and potential fines of up to 2% of global turnover (proposed maximum, not yet finalised). Here are the most common pitfalls to avoid:

1. Incorrect scoping

Challenge:
Many are unsure who is responsible when the canteen is operated by an external supplier, but is located in a building owned by a company with reporting obligations.
Solution:
You must establish clear agreements about data sharing and division of responsibilities. Canteen data must be included in the farm owner's report, even if the operation is outsourced.

2. Incorrect food waste measurement method

Challenge:
The EU requires that you measure food waste in kilograms and as a percentage of the purchased quantity, not the number of portions or kroner.
Solution:
You should implement a weight-based measurement system for surplus food, preferably integrated with your purchasing system.

3. Lack of audit trail for EPC documentation

Challenge:
Unclear agreements and fragmented data sources make it difficult for you to document a complete audit trail.
Solution:
Collect all data in one system with export capabilities in ESRS-compatible formats.

4. Missing baseline for environmental impact

Challenge:
Without an established baseline, it is impossible for you to document improvements.
Solution:
Establish a baseline for 2022-2024 or the last three full years. If you don't have historical data, you should start measuring immediately.

Economic gain from meeting EU requirements

Green financing

Buildings that meet the taxonomy qualify for better loan terms. According to DNB's Green Bond report (Q1 2025), the interest rate cut is typically 25–75 basis points for larger properties.

Lower operating costs

When food waste is measured and planning becomes more accurate, raw material consumption decreases. Even a medium-sized canteen can thus save significant amounts of money each year.

Competitive advantage

Tenants are increasingly placing greater emphasis on sustainability. A building that documents compliance with the taxonomy has a stronger position in the market.

Cost–benefit in canteen operations

Experience from several larger canteens shows that investments in forecasting and food waste tools usually pay for themselves in 8–14 months. The timeframe depends on traffic volume and organization, but the main picture is clear: reduced purchasing costs and less waste provide a quick ROI.

The way forward towards EU reporting

The EU taxonomy is knocking on the door – reporting will either start in 2025 or 2027. Here's how to get started without a reporting blunder in the canteen:

1. Measure food waste in kilograms, not portions.
2. Create a baseline you can show the revision against.
3. Collect the numbers in one system that can be easily exported.

Want to save time? Book a 15-minute "taxonomy check." We'll show you what it takes to get started.