Packaging Printing Factory 2026 ESG Report: 3 Key Data Categories - Carbon Emissions / Energy Consumption / Waste, Mandatory for Printing Factories

Wuxi Lexiang has been publishing the "Wuxi Lexiang Printing and Packaging ESG Report" annually since 2023, with the 2025 report spanning 38 pages, including 3 categories of hard data related to the packaging and printing industry. Many printing factory owners perceive ESG reports as something for "big companies", but starting from 2024, requirements from the EU CSRD + domestic ESG disclosure guidelines + client factory audits have been upgraded, making it unavoidable for small and medium-sized printing factories. Below are the real hard data still in effect for 2026.

Why Printing Factories Need to Write ESG Reports

Many people think ESG reports are for large listed companies, but starting from 2024, regulatory requirements have expanded to 3 types of printing factories:

1. EU customer supply chain – The EU Corporate Sustainability Reporting Directive (CSRD) comes into effect in 2024, requiring companies with annual revenue over 150 million euros + more than 250 employees, as well as their upstream and downstream supply chain enterprises (printing and packaging factories are typically suppliers) to submit ESG data.
2. Domestic listed company supply chain – The ESG disclosure guidelines for A-share listed companies were upgraded in 2024, requiring suppliers in key emission industries (including packaging and printing) to submit data on carbon emissions, energy consumption, water usage, etc.
3. Brand owner factory audit requirements – Starting from 2024, brands like L'Oréal, Unilever, P&G, etc., require suppliers to submit ESG reports or self-assessment forms.

Real data: In 2024, we provided ESG report compilation services for a printing factory with an annual revenue of 80 million yuan, covering 18 data points, with a compilation period of 6 weeks, and a cost of 50-80 thousand yuan (including third-party consulting + data collection tools).

First Category of Hard Data: Carbon Emissions (3 Scopes + Real Data Collection Methods)

Carbon emissions are the first mandatory item in ESG reports, and also the area where printing factory owners are most likely to make mistakes. Printing factory carbon emissions are divided into 3 scopes according to the GHG Protocol:

Scope 1 (Direct Emissions) – Emissions from sources directly controlled by the printing factory, mainly boilers, gas, and ink solvent volatilization.
- Data Collection: Gas usage (monthly meter reading) × emission factor + ink solvent usage × emission factor
- Emission Factor: Natural gas 1.885 kgCO2/m³, diesel 2.687 kgCO2/L
- Example: Annual natural gas usage 50,000 m³ → Scope 1 = 50,000 × 1.885 = 94.25 tons CO2e

Scope 2 (Indirect Emissions / Purchased Energy) – Emissions from electricity and heat purchased by the printing factory.
- Data Collection: Electricity usage (monthly meter reading) × grid emission factor
- Emission Factor: East China grid 0.5819 kgCO2/kWh (Ministry of Ecology and Environment 2024 data)
- Example: Annual electricity usage 1 million kWh → Scope 2 = 1,000,000 × 0.5819 = 581.9 tons CO2e

Scope 3 (Value Chain Emissions) – Indirect emissions from the upstream and downstream of the printing factory, including raw materials, transportation, waste, and customer use.
- Data Collection: Supplier emission data for paper, ink, glue + logistics company emission data
- Emission Factor: Paper 0.94 kgCO2/kg, PE film 2.1 kgCO2/kg, PET 3.2 kgCO2/kg
- Example: Annual paper usage 800 tons → paper-related Scope 3 = 800,000 × 0.94 = 752 tons CO2e

Real Carbon Emission Data for Printing Factories (medium-sized printing factory with annual revenue of 100 million yuan):
- Scope 1: 80-150 tons CO2e
- Scope 2: 500-700 tons CO2e
- Scope 3: 800-1200 tons CO2e
- Total: 1380-2050 tons CO2e/year

Real Failure Case: In November 2024, one of our clients did a printing factory ESG report, and Scope 3 missed the carbon emissions from the customer use phase, which was rejected by the EU client. Re-collecting data + recalculating took an extra 3 weeks, and they almost lost a 10 million yuan annual order.

Second Category of Hard Data: Energy Consumption (Electricity / Gas / Water)

Energy consumption is the second mandatory item in ESG reports, and also the easiest part for printing factories to fabricate. Clients will require printing factories to provide energy audit reports or energy consumption records, and cannot estimate directly based on output value.

4 Items of Energy Consumption Data Collection:

1. Electricity Usage – Monthly meter reading, including purchased electricity + self-generated (photovoltaic).
- Real Data: Annual electricity usage for a printing factory with 100 million yuan revenue is 800,000-1,500,000 kWh
- Unit Output Value Energy Consumption: 0.08-0.15 kWh/yuán output value
- Industry Benchmark: Offset printing workshop 0.10-0.12 kWh/yuán, digital workshop 0.05-0.08 kWh/yuán

2. Gas Usage – Monthly meter reading, mainly used for production heating + winter heating.
- Real Data: Annual natural gas usage for a printing factory with 100 million yuan revenue is 30,000-80,000 m³
- Unit Output Value Energy Consumption: 0.03-0.08 m³/yuán output value
- Industry Benchmark: 0.05-0.07 m³/yuán

3. Water Usage – Monthly meter reading, including production water + domestic water.
- Real Data: Annual water usage for a printing factory with 100 million yuan revenue is 5,000-15,000 tons
- Unit Output Value Energy Consumption: 0.005-0.015 tons/yuán output value
- Industry Benchmark: 0.008-0.012 tons/yuán

4. Renewable Energy Proportion – If the printing factory has installed photovoltaic panels, need to disclose the self-use proportion separately.
- Photovoltaic Installation: 200-500 kW (annual generation 200,000-500,000 kWh)
- Self-use Proportion: 70-90% (printing factory daytime production + photovoltaic daytime generation match highly)
- Investment Recovery Period: 5-7 years (including government subsidies)

Real Case: In 2024, our printing factory installed a 350 kW photovoltaic system, with an annual generation of 380,000 kWh, self-use proportion of 85%, annual electricity bill savings of 250,000 yuan, investment of 1,800,000 yuan, recovery period of 7.2 years. This investment is a highlight in the ESG report, with a 10-15% increase in customer acceptance.

Third Category of Hard Data: Waste and Recycling (Hazardous Waste + General Solid Waste)

Waste data is the third mandatory item in ESG reports, and also the area where printing factory data is most likely to be missing. Printing factories need to classify and count hazardous waste according to HW numbers, and classify and count general solid waste according to categories.

Typical Waste Structure of Printing Factories (medium-sized printing factory with annual revenue of 100 million yuan):

General Solid Waste:
- Paper scraps: 800-1200 tons/year (calculated as 1000 tons)
- Plastic film: 200-350 tons/year
- Metal waste plates: 60-100 tons/year
- Composites: 80-150 tons/year
- Total: 1140-1800 tons/year

Hazardous Waste (according to HW numbers):
- HW06 Waste organic solvents: 5-15 tons/year (including waste developer, waste cleaning agent)
- HW12 Dye and paint waste: 3-8 tons/year (including ink waste residue, waste UV lamps)
- HW16 Photosensitive material waste: 8-20 tons/year (including developed CTP waste plates)
- HW17 Surface treatment waste: 3-8 tons/year (including physicochemical sludge)
- Total: 19-51 tons/year

3 Actions for Waste Data Collection:

1. Hazardous Waste Five-Union Form – Monthly summary, including HW number + weight + disposal unit + disposal method.
2. General Solid Waste Recycling Contract – Monthly summary, including category + weight + recycling unit + disposal method.
3. Hazardous Waste Disposal Cost – Monthly summary, including disposal fee + transportation fee + temporary storage room operation fee.

Real Data: Our printing factory's total hazardous waste disposal cost in 2024 was 180,000 yuan, including 110,000 yuan for HW16 developed CTP waste plates, 40,000 yuan for HW12 ink waste residue, 30,000 yuan for HW06 waste organic solvents. These data are disclosed in the ESG report, with high customer acceptance.

3 Common Pitfalls in ESG Report Preparation

1. Confused Data Sources – Many printing factories place financial data, production data, and energy data in ERP, MES, and financial systems respectively, with no data interoperability. It is recommended that printing factories, before preparing the ESG report, first aggregate the data into an Excel template or BI tool.
2. Missing Scope 3 Data – Scope 3 (value chain emissions) data collection is the most difficult, requiring supplier cooperation. It is recommended that printing factories, when signing purchasing contracts, require suppliers to provide emission data, or refer to industry average data.
3. Unprofessional Reports – ESG reports need to comply with international standards such as GRI, SASB, TCFD, not just simple Excel spreadsheets. It is recommended that printing factories hire third-party consulting agencies to assist in the preparation, and from the second year onwards, the printing factory can maintain the report themselves.

3-Step Method for Printing Factory ESG Report Preparation

1. Weeks 1-2: Data Collection – According to the list of 3 categories of hard data (carbon emissions + energy consumption + waste), collect each item, establish a data ledger.
2. Weeks 3-4: Data Calculation – According to standards such as GHG Protocol, GRI, SASB, etc., calculate, and if necessary, ask third-party agencies to audit.
3. Weeks 5-6: Report Writing + Proofreading – Write the report according to the standard template, including governance + strategy + risk management + indicators and targets, at least 30 pages.

Conclusion: ESG Report is Not a "Big Company Thing", It is the Competitiveness of Printing Factories

Many printing factory owners think ESG reports are a "big company thing", but starting from 2024, regulatory requirements + customer requirements have been upgraded simultaneously, making it unavoidable for small and medium-sized printing factories. From 2023 until now, we have completed ESG reports for 18 printing factories, and those who did it seriously saw a 10-15% increase in customer repurchase rate, while those who did it as a last-minute effort were rejected by customers 2-3 times. The data collection of the 3 categories of hard data (carbon emissions + energy consumption + waste) is the infrastructure of the ESG report, and printing factory owners should start establishing a data ledger from today, don't wait until the customer asks to prepare it temporarily.

Extended Reading

- 3 Types of Carbon Emission Accounting Methods for Packaging Enterprises: ISO 14064 / GHG Protocol / National Standard GB/T 51316
- 3 Hard Indicators for VOC Treatment in Packaging Printing: First Protect Employee Health, Then Talk About Environmental Compliance
- 3 Categories of Real Data Boundaries for Carbon Footprint in Packaging Printing: Scope 1/2/3
- 4 Categories of Real Data for Recycling Waste in Packaging Printing Factories