Sustainability in entertainment: ESG reporting guide

Why sustainability matters for the entertainment industry

The entertainment industry spans film and television production, live events and concerts, gaming and streaming platforms, and theme parks. Each sub-sector generates significant environmental impacts, from the energy consumed by data centres powering streaming services to the waste produced at large-scale music festivals. As regulatory frameworks like the CSRD extend their reach to large companies across all sectors, entertainment businesses must take carbon accounting and ESG reporting seriously.

Audiences, investors, and regulators increasingly expect entertainment companies to quantify and reduce their environmental impact. A blockbuster film production can generate over 3,000 tonnes of CO2 equivalent, while a single large music festival may produce emissions comparable to a small town over the same period. These figures make the case for structured sustainability management clear.

Understanding where emissions originate and how to measure them is the first step. From there, companies can set reduction targets, adopt greener practices, and report transparently under frameworks like the CSRD and the GHG Protocol.

Film and television production emissions

Film and TV productions generate emissions across every phase, from pre-production through post-production and distribution. The largest contributors typically include:

Travel and transport: Cast, crew, and equipment transport accounts for a substantial share. International productions with multiple shooting locations face particularly high Scope 3 transport emissions.
Set construction and materials: Building sets requires timber, paint, plastics, and metals. Much of this material ends up as waste after a production wraps.
On-set energy: Lighting rigs, generators (often diesel-powered on location), HVAC for indoor stages, and catering operations all consume energy.
Post-production: Visual effects rendering, colour grading, and sound mixing rely on energy-intensive computing infrastructure. A single VFX-heavy film can require millions of GPU hours.
Distribution: Physical media production has declined, but digital distribution through streaming platforms introduces data centre and network energy costs.

Industry initiatives for greener production

Several initiatives have emerged to help productions measure and reduce their footprint:

albert (developed by BAFTA): A UK-based certification and carbon calculator specifically designed for film and TV. Productions that follow albert’s sustainable production guidelines can earn an albert certification mark.
Green Production Guide: A joint initiative by the Producers Guild of America and the Sustainable Production Alliance, offering best practices for US-based productions.
European green filming frameworks: Multiple EU member states have introduced incentives for productions that meet sustainability criteria, linking tax rebates to environmental performance.

Studios can adopt green production protocols that mandate renewable energy on set, sustainable catering, digital-first workflows to reduce paper, and material reuse programmes for set construction. Tracking these measures requires granular, project-level emissions data, which is where platforms like Dcycle’s automated data collection become essential.

Live events, concerts, and festivals

Live entertainment presents unique sustainability challenges because of its temporary, high-intensity nature. A major festival or concert tour involves:

Venue energy consumption: Lighting, sound systems, video screens, and climate control for indoor venues draw significant power. Outdoor festivals often rely on temporary diesel generators.
Audience travel: For large events, audience travel to and from the venue is often the single largest source of emissions, sometimes exceeding 70% of the total event footprint.
Waste generation: Single-use cups, food packaging, promotional materials, and abandoned camping equipment at festivals create tonnes of waste per event.
Temporary infrastructure: Stages, barriers, hospitality areas, and camping facilities require materials, transport, and energy to set up and dismantle.
Supply chain emissions: Catering, merchandise production, and equipment hire all contribute to the Scope 3 footprint.

Strategies for sustainable events

Event organisers can take several practical steps:

Switch to renewable energy: Use grid-connected power where available or invest in biodiesel and battery-hybrid generators to replace traditional diesel units.
Encourage sustainable transport: Offer shuttle services, subsidised public transport tickets, cycling facilities, and incentives for carpooling.
Eliminate single-use plastics: Implement reusable cup systems, compostable food packaging, and water refill stations.
Measure and report: Use standardised methodologies (ISO 14064, GHG Protocol) to calculate event-level emissions and publish the results.

Measuring emissions at the event level requires capturing data from multiple suppliers, transport providers, and utility sources. Dcycle’s carbon footprint platform allows event companies to consolidate this data, calculate Scope 1, 2, and 3 emissions per event, and benchmark performance across their event portfolio.

Gaming, streaming, and digital entertainment

The digital side of entertainment is often perceived as “clean” because it lacks physical products. In reality, gaming and streaming have a significant and growing environmental footprint:

Data centres: Streaming platforms and cloud gaming services rely on vast server infrastructure. Data centres accounted for approximately 1.5% of global electricity consumption in 2025, and entertainment streaming is a major driver.
Network energy: Delivering video and game data to end users consumes energy across internet infrastructure, from backbone networks to local access points.
End-user devices: Manufacturing and powering the consoles, PCs, smartphones, and TVs used to consume entertainment content generates emissions across their lifecycle.
Game development: Large studios operate offices, motion capture facilities, and server farms for development and testing.

Digital efficiency strategies

Optimise encoding and delivery: Adaptive bitrate streaming and efficient codecs (AV1, HEVC) reduce data transfer volumes and the associated energy consumption.
Source renewable energy for data centres: Commit to 100% renewable energy procurement for owned or leased data centre capacity.
Extend hardware lifecycles: Design consoles and devices for longevity, offer repair programmes, and support cloud gaming to reduce hardware dependency.
Measure Scope 3 comprehensively: Include upstream hardware manufacturing and downstream user-device energy in carbon accounting.

Theme parks and attractions

Theme parks combine elements of hospitality, transport, retail, and heavy infrastructure, making their sustainability profile complex:

Energy: Rides, attractions, lighting, HVAC for indoor spaces, and water features consume large amounts of electricity. Major theme park resorts can use as much energy as a small city.
Water: Water rides, landscaping, cooling systems, and guest facilities require substantial water resources, particularly in warm climates.
Waste: Food and beverage operations, merchandise packaging, and guest waste generate significant volumes of solid waste.
Transport: Guest travel to the park (often by car) and employee commuting are major Scope 3 contributors.

Leading theme park operators have committed to science-based targets, investing in on-site solar generation, LED lighting retrofits, electric vehicle fleets, and water recycling systems.

CSRD and regulatory compliance for entertainment companies

Under the CSRD, large entertainment companies operating in the EU must report on their sustainability performance using the European Sustainability Reporting Standards (ESRS). This applies to companies meeting at least two of three thresholds: 250+ employees, EUR 50 million+ in net turnover, or EUR 25 million+ in total assets.

For entertainment companies, the most material ESRS topics typically include:

ESRS E1 (Climate change): Scope 1, 2, and 3 emissions, transition plans, and climate-related risks.
ESRS E5 (Resource use and circular economy): Waste management, material use, and circular design practices.
ESRS S1 (Own workforce): Working conditions, which is particularly relevant for an industry with high rates of freelance and contract labour.
ESRS S2 (Workers in the value chain): Supply chain labour conditions in merchandise production and venue services.

Companies must conduct a double materiality assessment to determine which topics require disclosure. The assessment should involve stakeholders across creative, operations, and finance teams.

How Dcycle helps entertainment companies

Dcycle provides a centralised platform for entertainment companies to manage their sustainability data and reporting:

Project-based tracking: Assign emissions data to individual productions, events, tours, or seasons. Compare the carbon intensity of different projects and identify reduction opportunities.
Venue and facility management: Track energy, water, and waste data across multiple venues, studios, or parks from a single dashboard.
Supply chain data collection: Gather emissions data from suppliers, contractors, and service providers using automated data collection workflows.
Multi-framework reporting: Generate reports aligned with the CSRD, GHG Protocol, CDP, and other frameworks from one data set.
Reduction planning: Set science-based targets and track progress over time with scenario modelling tools.

Ready to start measuring and managing your entertainment company’s environmental impact? Request a demo to see how Dcycle can help.

Frequently asked questions

What are the main sources of emissions in the entertainment industry?

The main sources vary by sub-sector. In film and TV, transport, set construction, and on-set energy dominate. For live events, audience travel is typically the largest source, followed by temporary power generation and waste. In digital entertainment, data centre energy consumption is the primary driver. Theme parks face significant energy and water consumption from rides, attractions, and guest facilities.

Does the CSRD apply to entertainment companies?

Yes. The CSRD applies to all large companies operating in the EU that meet the size thresholds, regardless of sector. Many major entertainment groups, including film studios, event companies, streaming platforms, and theme park operators, fall within scope. Companies should assess whether they meet the criteria and begin preparing their double materiality assessment and data collection processes.

How can event organisers measure the carbon footprint of a single event?

Event organisers should follow the GHG Protocol or ISO 14064 methodology. Start by defining the event boundary (what activities and emissions sources to include). Then collect data on energy consumption, transport (including audience travel surveys), waste volumes, materials used, and supply chain activities. Tools like Dcycle allow you to input this data and calculate Scope 1, 2, and 3 emissions for each event, making it easier to benchmark and improve over time.