CSRD for transportation companies: an updated guide after the Omnibus package

The CSRD (Corporate Sustainability Reporting Directive) is the European directive that regulates how large companies report their environmental and social impact. For the transport and logistics sector, where the carbon footprint is the main indicator at stake, knowing what it requires and who it applies to is essential. And in 2026 that answer has changed: the Omnibus package has reduced the number of companies in scope and pushed back the deadlines.

What is the CSRD and what changed with the Omnibus package?

The CSRD came into force in January 2023 and replaces the former non-financial reporting directive. It requires companies in scope to publish a sustainability report following the ESRS standards, with independent assurance and under the principle of double materiality (the company's impact on its environment and the environment's impact on the company).

In 2025, the European Union approved the Omnibus simplification package, with the definitive agreement reached at the end of 2025. Its three main effects are:

• Fewer companies in scope: reporting is concentrated on large companies with more than 1,000 employees and more than EUR 450 million in net turnover.
• Deadlines deferred: the new scope applies to financial years starting on or after 1 January 2027. Companies that were already due to report for financial year 2024 and now fall below those thresholds have a transitional exemption for 2025 and 2026.
• A lighter data burden: the ESRS datapoints are revised and reduced, and the information required across the value chain is narrowed.

For the detail of the package, you can read our article on the Omnibus package and what changes in the CSRD, the ESRS and the CSDDD.

Which transport companies are in scope as of 2026?

Even if your company falls outside the mandatory scope, it is wise not to drop your guard: many shippers and large clients ask their carriers for carbon footprint data. We explain this in our guide on the cascading CSRD and its effect on the supply chain.

Why is measuring the carbon footprint key in transport?

The carbon footprint is the total amount of greenhouse gases, mainly CO₂, associated with a company's activity. In transport, burning fossil fuels to move vehicles is by far the main source of emissions.

Measuring the carbon footprint allows transport companies to:

• Understand their environmental impact: quantify the GHG emissions of their operations, usually split across Scopes 1, 2 and 3.
• Identify critical points: detect where emissions concentrate along the value chain.
• Reduce in a measurable way: set targets and design concrete action plans.
• Comply and compete: respond to the CSRD, to tenders and to the demands of clients and investors.

CSRD requirements for transport companies

The CSRD standardises how sustainability data is reported to ensure it is comparable, reliable and transparent. For a transport company within scope, the main requirements are:

• Reporting under the ESRS: the information is prepared following the common set of European standards, starting with the double materiality assessment.
• Independent assurance: the reported data is subject to assurance by an accredited third party.
• Structured, digital information: the report is integrated into the management accounts and tagged in a digital format.
• Content on climate and the value chain: business model, strategy, policies, quantified targets (including emissions reduction) and risk management, with particular weight on Scope 3 in transport.

How to reduce the carbon footprint in transport

Complying with the CSRD requires measuring and, above all, demonstrating a reduction trajectory. These are the most effective levers in the sector:

1. Route optimisation and fleet management

• Efficient route planning: fleet management systems that reduce distances and consumption.
• Fleet renewal: gradually replacing older vehicles with more efficient, electric or low-emission models.
• Preventive maintenance: a well-maintained fleet consumes and emits less.

2. Improving loading and unloading efficiency

• Optimising load capacity: maximising the occupancy of each vehicle to reduce trips.
• Efficient warehouse management: minimising waiting times and empty runs.

3. Clean technologies and fuels

• Alternative fuels: assessing options such as biogas, hydrogen or electrification.
• Energy efficiency: aerodynamics, low-rolling-resistance tyres and energy recovery systems.

4. Collaboration and digitalisation

• Collaboration between companies: sharing resources and optimising routes to reduce vehicles on the road.
• Digitalising processes: reliable emissions data along the chain, ideally aligned with frameworks such as the GLEC Framework and the ISO 14083 standard.

How to prepare your carbon footprint data

The biggest practical challenge of the CSRD in transport is having reliable, traceable emissions data: fuel consumption per vehicle, mileage, and data from subcontractors and last-mile operators. Carbon footprint management software can automate the calculation from invoices and telematics, update the figures continuously and generate reports aligned with the GHG Protocol and the ISO 14064 standard.

Benefits of complying with the CSRD

A proactive approach to sustainability brings competitive advantages to transport companies:

• Reputation and access to contracts: more and more tenders and shippers require footprint data.
• Investment and financing: ESG criteria weigh on the decisions of investors and banks.
• Operational efficiency: optimising routes and consumption translates into cost savings.
• Attracting talent: a clear purpose helps to attract and retain professionals.

Frequently asked questions

Is my transport company required to comply with the CSRD in 2026?

Only if it exceeds the new Omnibus thresholds (more than 1,000 employees and more than EUR 450M in turnover), and in that case the first report corresponds to financial year 2027. Below those thresholds there is no direct obligation, although there is pressure from clients along the chain.

Which emissions scope is most relevant in transport?

Scope 1 (fuel from the company's own fleet) usually dominates for the carrier, but Scope 3 is decisive when much of the service is subcontracted.

Which standard should I use to calculate transport emissions?

The GHG Protocol and ISO 14064 set the general calculation; for freight transport, the GLEC Framework and ISO 14083 provide the specific methodology.

To measure and report your emissions continuously, you can rely on a carbon footprint solution for logistics and transport.