3 Mandatory ESG Reporting Frameworks for Printing Suppliers: 3 Boundaries When Dealing with Listed Company Clients

In June 2025, the owner of a paper packaging printing plant in Jiangsu contacted me. The week before, he had received an order from an LSE-listed client, which required the printing plant to submit 3 types of ESG reports: Scope 1 / Scope 2 / Scope 3 carbon emissions data, together with a social responsibility review (SEDEX / BSCI) and a supplier sustainability commitment. The printing plant owner told me, "I have never submitted anything like this for a listed-company client. What exactly do I need to submit, how should I submit it, and will I lose the order if I don't?"

The trend in 2025 is that the scope of mandatory ESG reporting is continually expanding among A-share listed companies, Hong Kong listed companies, and overseas listed companies (particularly those in Europe and the Americas, such as LSE / NYSE / Nasdaq). As upstream suppliers to these companies, packaging and printing companies are entering an era where failing to provide ESG data means losing business, moving on from an era in which orders could still be secured without submitting ESG data.

From the perspective of a printing plant, this article breaks down 3 types of mandatory disclosure criteria for ESG-related questions from listed-company customers, what a printing plant stands to lose by failing to provide data, and a 3-step method for establishing an ESG reporting system.

3 Types of Mandatory Disclosure Terminology Asked About by Customers

The 3 types of ESG data most frequently requested by listed-company clients from printing plants:

Scope 1 Carbon Emissions—Direct Emissions from the Printing Plant

Scope 1 refers to direct emissions from the printing plant, with the main sources being:

Printing plants typically have relatively small Scope 1 emissions, ranging from 0.5-2.0 kg CO₂e / 10,000 CNY of output value. After obtaining this figure, listed-company customers will convert it into Scope 1 indirect emissions based on the printing plant’s share of their supply chain.

Scope 2 Carbon Emissions—Energy Purchased by the Printing Plant from External Sources

Scope 2 refers to indirect emissions from purchased energy used by the printing plant, with the main sources being:

Printing plants have the largest Scope 2 footprint, ranging from 3-8 kg CO₂e per ten thousand yuan of output value, depending on whether the plant is located in a hydropower, thermal power, or wind power region. Rooftop solar PV combined with self-consumption can significantly reduce Scope 2 emissions. Listed-company clients analyze whether a printing plant is located in a low-carbon area based on the grid emission factor applicable to the plant’s location.

Scope 3 Carbon Emissions—Upstream and Downstream Emissions from Print Plants

Scope 3 covers emissions from the upstream and downstream segments of the printer's value chain, including:

Scope 3 has the largest scale and broadest coverage, making it the most closely watched section of listed companies' ESG reports. A true accounting of the printer's Scope 3 data:

The printing plant’s Scope 3 volume is 6-15 kg CO₂e / 10,000 yuan of output value, far exceeding the combined total of Scope 1 and Scope 2. Scope 3 data is what customers care about most, because it represents the printing plant’s greatest area of impact on the supply chain.

What Will Printers Lose by Failing to Submit ESG Data?

Three Real Consequences of a Printing Plant Owner’s Failure to Submit ESG Data:

Print shop owners should treat ESG data as a "pass to enter the market for orders from listed companies," rather than an optional item.

3-Step Approach to Establishing an ESG Reporting System for Printing Plants

A printing company does not have to build its ESG data system from scratch. Follow this 3-step approach:

Step 1: Establish basic data collection

The printing plant first establishes basic data collection:

The printing plant can handle this step itself, and the basic data collection can be completed within 1-3 months. Print an “ESG Data Collection Form for Printing Plants” template and fill it out once a month.

Step 2: Use a third-party calculation tool

Converting a printing plant’s basic data into an ESG report requires third-party accounting tools:

By subscribing to a SaaS tool annually (costing 5000-30000 yuan/year), a printing plant owner can complete most accounting tasks. For the few printing plants with an output value exceeding 50 million yuan, professional ESG consulting services are recommended (a one-time cost of 50,000-100,000 yuan).

Step 3: Establish a Compliance Certification System

The printing plant should establish a compliance certification system to demonstrate that its ESG data is authentic and reliable:

The printing plant undergoes an annual EcoVadis assessment (3000-12000 yuan/year). A score of 60+ points enables it to meet the ESG requirements of most international customers.

The Real Data Behind the Printing Factory’s ESG Report

Provide printing plant owners with a real data benchmark (calculated based on the output value of 100 million yuan for a medium-sized printing plant in East China in 2025):

The printing plant needs to use these 3 figures to establish the printing plant's "carbon emission baseline." Only after establishing the baseline can it formulate "year-over-year emission reduction targets" and align with the requirements of SBTi / EcoVadis / customer ESG reports.

3 Specific Boundaries Customers Often Ask Printers About

Below are the 3 specific questions most frequently asked by listed-company clients of printing companies:

Question 1: "Where does your paper come from? Is it FSC certified?"

This is the methodology for calculating the carbon footprint of upstream paper under Scope 3. Printers should be able to answer the following:

Printing plants should make paper procurement records (including FSC certificate numbers) a standard requirement for accepting orders from listed companies.

Question 2: "Does your factory have ISO 14001?"

This is the baseline requirement for a printing plant’s ESG management system. ISO 14001 certification takes 3-6 months and costs 1-3 ten-thousand yuan. Virtually all medium-sized printing plants need to put one in place. If a printing plant has not implemented ISO 14001, the customer will first ask when it can be completed. The printing plant then provides a clear timeline—typically, the certificate can be issued within 3-6 months.

Question 3: "How do you calculate Scope 3 data?"

This is the "professional baseline" of the printer's ESG report. The printer's response on Scope 3 should be clearly divided into upstream / downstream sections, with specific figures provided across four levels: "raw material category + processing and transportation + emission factors + data sources." If the printer replies, "We cannot calculate this accurately either," the customer will consider the printer's ESG data unreliable.

The True Cost of ESG Implementation for Printing Companies

Reference for the actual annual ESG costs of a printing plant (calculated based on a printing plant with an output value of 1 hundred million yuan):

A total of 30,000-120,000 yuan per year. The printing plant owner may hesitate upon seeing this figure, but compared with large orders from listed companies (potential opportunities worth 10-50 million yuan in annual orders), the ROI on an investment of 30,000-120,000 yuan exceeds 100x.

ESG is the printer's "ticket to high-end orders"

Finally, give printing plant owners a clear conclusion: ESG is not an optional initiative; it is an entry ticket to major orders. Printing plants should establish their ESG systems in 3 steps (basic data + third-party tools + compliance certification). By 2025-2026 at the latest, they should complete the minimum set comprising ISO 14001 and EcoVadis rating. The earlier they take this step, the greater their influence when competing for business from listed-company customers.

A common mistake printing plant owners make is treating ESG as something to be done merely to satisfy customers—filling out the forms and then leaving them on file. This mindset is wrong. A printing plant should treat ESG as an integral part of its digital transformation—using ESG data collection to examine every aspect of the plant’s energy consumption, materials, waste, personnel, safety, and operations. In turn, these data can deliver three types of tangible value to the printing plant: “customer growth + internal efficiency gains + operational standardization.”

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