CSRD reporting for logistics

Corporate Sustainability Reporting Directive obliges large EU companies from 2024/25 to double-materiality assessment and ESRS reports.

Sustainability in logistics is no longer a nice-to-have: regulators, customers and investors demand transparent data, credible roadmaps and measurable reduction progress. Missing or weak disclosures drive questions, lost bids or reputational damage.

For logistics companies: ESRS E1 (climate), E4 (biodiversity), S1 (workforce), S2 (supply chain). Scope 3 Cat. 4/9 central.

Shippers and LSPs face pressure from regulators, customers and investors. Early integration into procurement, tender processes and reporting pays off — both in risk reduction and reputational gains. CSRD, CDP, EcoVadis and SBTi questions are becoming standard in RFPs, and banks increasingly use ESG KPIs in credit decisions.

Start with a data inventory: transport volumes, modes, O/D pairs, equipment used, energy mix. On top of that, build a CO₂ baseline per the GLEC Framework or ISO 14083, define clear reduction pathways (e.g. modal-shift share, SAF/HVO quota, fleet electrification) and implement robust reporting structures.

Independent certifications such as Smart Freight Centre, ISCC+, Bonsucro or ISO 14001 deliver proof. Watch out for plausibility checks: emission factors, allocation rules and data quality decide the credibility of every claim.