Gamechanger CSRD: What Transport and Logistics Companies Need to Know

Starting in 2025, the Corporate Sustainability Reporting Directive (CSRD) will come into effect, fundamentally changing how companies in Europe report their sustainability activities. Transport and logistics companies face specific challenges and opportunities in this context. This blog post provides a concise overview of what affected companies need to consider in order to meet the new requirements.

1. Which Companies Are Affected?

The CSRD applies to companies that meet the following thresholds:

• More than 250 employees,
• Over €50 million in revenue, or
• A balance sheet total exceeding €25 million.

From 2025, these companies will be required to submit comprehensive sustainability reports. The reporting obligations extend not only to European companies but also to non-EU companies with subsidiaries or branches in the EU.

2. Key Topics for Transport and Logistics Companies

As part of the supply chain, transport and logistics companies play a critical role in providing data for reporting. Key areas include:

a) Calculating Greenhouse Gas Emissions
Emission calculation is a central element of the CSRD. Logistics companies must account for:

• Scope 1 emissions (direct emissions, e.g., from company-owned vehicles),
• Scope 2 emissions (indirect emissions from electricity or energy consumption), and
• Scope 3 emissions (indirect emissions in the supply chain, e.g., from suppliers or customers).

The use of standardized methods, such as ISO 14083, is strongly recommended to ensure consistent and comparable data.

b) Data Management and Digitalization
To meet complex data requirements, companies need:

• Digital platforms for capturing and analyzing emission data,
• Real-time tracking solutions for transportation, and
• Tools for integrating supply chain partners.

c) Materiality Analysis
Companies must conduct a materiality analysis to identify which sustainability aspects and indicators are most critical for their business activities and stakeholders. This includes distinguishing between financial materiality and double materiality.

d) Assessing Climate Risks and Opportunities
Beyond emission reporting, the CSRD requires information on:

• Climate risks, such as stricter environmental regulations or changes in demand, and
• Opportunities, such as adopting alternative drives or investing in sustainable infrastructures.

3. Concrete Steps for CSRD Implementation

Step 1: Establish a Sustainability Team
Form a team or designate a person responsible for CSRD implementation. This team should coordinate efforts across departments like logistics, procurement, and IT.

Step 2: Identify Data Sources
Conduct a gap analysis to determine which data is already available and where gaps exist. Typical data sources include:

• Fleet management systems,
• Energy consumption data, and
• Supplier data.

Step 3: Use Tools and Software
Invest in software solutions tailored for CO₂ accounting and reporting to streamline complex processes. Platforms like the WAVES® Sustainability Management Platform (SMP) can help capture data consistently and comply with reporting standards in the required machine-readable format.

Step 4: Integrate Stakeholders
Collaborate closely with suppliers, partners, and customers to efficiently capture Scope 3 data.

Step 5: Training and Awareness
Raise employee awareness for the new requirements and provide training on sustainability software and reporting standards.

4. Benefits of CSRD for Transport and Logistics Companies

While the reporting requirements create new challenges, they also offer several advantages:

• Competitive Edge: Companies that act proactively can position themselves as leaders in sustainable transport.
• Cost Savings: Process optimization, such as adopting low-emission technologies, saves costs in the long term.
• Reputation: Credible sustainability efforts strengthen customer loyalty and attract new partners and employees.

Conclusion

Although the CSRD imposes significant requirements on transport and logistics companies, it also presents substantial opportunities for optimization and sustainable transformation. Companies that invest early in digital tools, clear processes, and collaboration with stakeholders will secure long-term competitive advantages and actively contribute to climate protection. Now is the time to act!