CSRD and Scope 3: measuring your transport emissions

What is the CSRD?

The Corporate Sustainability Reporting Directive (CSRD, Directive (EU) 2022/2464) requires many companies to publish detailed information on their environmental impact, under the European ESRS standards. After the 2025 "Omnibus" simplification, the scope notably targets companies with more than 1,000 employees and over €450 million in net turnover.

Scope 3, the transport blind spot

Companies in scope must publish their Scope 1, 2 and 3 emissions under the climate standard ESRS E1. Scope 3 covers indirect emissions, including transport. For a logistics player, this means the "upstream transportation and distribution" category is often the most material in their principals' inventory.

The cascade effect on subcontractors

Even if your company isn't directly subject to the CSRD, your customers who are will need your emissions data to build their reporting. In practice, supplying a reliable carbon footprint for your deliveries becomes a commercial argument as much as a requirement.

How to prepare

• Collect reliable activity data (kilometres, loads, vehicle types);
• Adopt a recognised calculation method (GLEC framework, EN 16258 now ISO 14083);
• Document the methodology and data quality;
• Embed measurement in operational tools, not an isolated spreadsheet.

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