CSRD reporting
CSRD (Corporate Sustainability Reporting Directive) is the EU directive that requires large companies to publish standardised sustainability information, including the greenhouse-gas emissions of their transport.
What is CSRD reporting?
The CSRD — Directive (EU) 2022/2464 — replaced the Non-Financial Reporting Directive and requires in-scope companies to report under the European Sustainability Reporting Standards (ESRS), with limited assurance by an auditor. Its scope was cut sharply by the Omnibus simplification package, Directive (EU) 2026/470, in force since 18 March 2026: reporting now applies to EU companies and groups with more than 1,000 employees and a net turnover above €450 million, plus large non-EU groups with substantial EU activity. Member states must transpose the change by 19 March 2027.
For transport, CSRD matters even to carriers that are not in scope themselves. Freight is part of shippers' Scope 3 emissions — GHG Protocol categories 4 (upstream transportation and distribution) and 9 (downstream) — so in-scope customers ask their carriers for emissions per shipment. The Omnibus also introduced a value-chain cap: in-scope companies may not demand more from suppliers with fewer than 1,000 employees than the voluntary reporting standard covers. The Commission adopted simplified ESRS in July 2026, intended to apply from financial year 2027.
The recognised method for transport emissions is ISO 14083:2023, which quantifies greenhouse-gas emissions per transport chain from fuel or energy use and allocates them to individual shipments. A TMS that records distance, load and vehicle per trip — and CO2 per consignment — produces the auditable figures that customers' CSRD reports, and many tenders, now require.
Frequently asked questions
Who has to report under CSRD?
Since the 2026 Omnibus amendment: EU companies and groups with more than 1,000 employees and more than €450 million net turnover, and non-EU groups with more than €450 million turnover in the EU and an EU subsidiary or branch above €200 million. Most transport SMEs are out of scope, but may still receive emissions data requests from customers that are in scope.
When does CSRD reporting start?
Companies that reported for financial year 2024 and remain above the new thresholds keep reporting; those that fall below can stop for financial years 2025 and 2026, subject to national transposition. Large companies that are newly in scope generally publish their first report in 2028, covering financial year 2027.
How does transport data feed CSRD reporting?
Carriers calculate emissions per trip from fuel or energy use (or distance, load and vehicle type), allocate them to each shipment following ISO 14083, and share them with customers, who report them as Scope 3 transport emissions. Emissions from a carrier's own trucks are its own Scope 1 emissions.
What changed with the CSRD Omnibus?
Directive (EU) 2026/470 raised the thresholds to more than 1,000 employees and €450 million turnover, which takes listed SMEs and most mid-sized companies out of scope, dropped sector-specific standards, and introduced the value-chain cap that protects smaller suppliers from excessive data requests. Simplified ESRS followed in July 2026.
See CSRD reporting in a real TMS
Transportial puts these concepts to work in one operational platform — planning, tracking, documents, and finance.