CSRD & Sustainability Reporting: what logistics and supply-chain partners need to do now
The Corporate Sustainability Reporting Directive (CSRD) requires large EU companies to report ESG performance using the ESRS standards with external assurance. Pillars include double materiality, value-chain data (Scope 3), and an audit-ready control file. Even if you’re not directly in scope yet, customers will pass CSRD requirements to you through data requests, due-diligence and contract clauses.
What is CSRD?
CSRD puts sustainability reporting on par with financial reporting. Disclosures must follow ESRS and be assured. For logistics and e-commerce, the most relevant standards are ESRS E1 (Climate) with Scopes 1/2/3, the ESRS S suite (workforce/suppliers), and ESRS G (governance & risk).
Why CSRD impacts your supply chain
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Scope 3 dominance: For many shippers, value-chain emissions (inbound/outbound transport, last-mile, warehousing, packaging/returns) represent the largest share.
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Rising data requests: Shippers need activity data from carriers and fulfilment partners (fuel, kilometres, modal split, energy, returns) and evidence (methods, factors, assumptions).
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Assurance pressure: Auditors expect traceable numbers (source → calculation → disclosure) and internal controls over the reporting process.
Are you in scope?
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Large EU undertakings (turnover/balance sheet/headcount thresholds) and, over time, certain non-EU companies with substantial EU activity.
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Not directly in scope? You’ll still feel CSRD indirectly through customer questionnaires, contracts and audits. Being prepared is a tender advantage.
FAQ – CSRD for logistics
Will every logistics company have to report under CSRD?
No. The obligation phases in for large undertakings (and later some non-EU groups). But customers will still request data; being ready improves win rates in tenders.
What is “double materiality” in plain language?
You assess topics by impact on people/planet and by financial relevance to your business. You then report what’s material to you; with a clear rationale.
How do we start Scope-3 data if we can’t measure everything?
Begin with the best available data from WMS/TMS/carriers and document assumptions. Plan a roadmap toward finer granularity (e.g., from litres to km/ton-km by lane).
Will our report require assurance?
Yes, CSRD requires (limited) assurance, scaling up over time. You need controls and an audit trail similar to financial reporting.
