Sustainability Reporting for the Transport Industry

Here we walk through what the requirements mean, who they apply to, and how your company can get started with reporting that holds up all the way through.

Among other things, it's about understanding which emissions need to be counted, what timeline applies, and what data you actually need to collect. For many companies in the transport sector, this is the first time they've had to put numbers on both direct and indirect emissions – and that's exactly where the right tools and the right information make a real difference.

Ready to put numbers on your emissions? Book a session with GoClimate and we'll help you map both direct and indirect emissions and put together the documentation you need for CSRD.

Why does sustainability reporting matter for the transport industry?

This is especially relevant for the transport industry, since the sector accounts for a significant share of Europe's emissions, while demand for transport keeps growing.

Customers, investors and regulators are placing ever-higher demands on transparency, and companies that can deliver precise sustainability data position themselves as responsible, trustworthy partners in a market that increasingly expects green documentation.

A transport company that can show clear data on its emissions often gains an edge over competitors that can't – both in tenders and in relationships with existing customers, where transparency is increasingly a precondition for even getting to compete for the biggest contracts. That's why it pays to see reporting as an investment rather than a box-ticking exercise.

CSRD – what do the new requirements mean?

CSRD (Corporate Sustainability Reporting Directive) is the EU's directive on sustainability reporting, and it means significantly more companies than before need to report in a structured way [1]. The requirements give investors, customers and other stakeholders a better way to compare companies' sustainability performance, much like financial figures are compared today.

For the transport sector, CSRD means companies need to account for their entire climate impact – not just emissions that come directly from their own vehicles, but also emissions that arise indirectly, for example through energy use, subcontractors and purchased freight transport [5].

Timeline: when does CSRD apply to different companies?

Since the EU's Omnibus I directive entered into force on 18 March 2026, the thresholds have risen sharply: companies now need more than 1,000 employees and over €450 million in net turnover to be in scope [9][11]. Companies below these levels are no longer legally required to report for financial years starting from 1 January 2027 [9][10] – the old 250-employee threshold no longer applies [10]. The exact Swedish implementation is not yet fully settled [12].

Not sure if CSRD applies to you? Book a meeting with GoClimate and we'll sort it out together.

What needs to be reported under CSRD?

The report must give a fair picture of the company's impact on the environment and society, and how sustainability issues in turn affect the business financially. It covers much more than emissions figures, and includes other sustainability topics such as diversity, working conditions and governance.

For transport companies, emissions data is often the most complex part. This requires documentation covering everything from fuel consumption and the composition of the vehicle fleet to energy use at terminals and warehouses.

Direct and indirect emissions in transport

CSRD requires companies to report both their direct and indirect emissions, which includes emissions from vehicles and energy use [1][5]. Direct emissions come from the company's own operations, for example fuel burned in its own trucks or vehicles.

Indirect emissions are often larger and harder to map, since they arise further out in the value chain – with subcontractors, in purchased electricity, or through transport services bought from other providers. Getting reliable data in place for both is essential for a credible report.

ESRS standards and the structure of the report

Under CSRD, the sustainability report must be included in the management report and follow a set structure according to ESRS, the European Sustainability Reporting Standards [6]. The standards specify which headings, metrics and disclosures are required, making reports more comparable across companies and industries.

Digital and machine-readable reporting

Beyond the content, CSRD also sets requirements for the format: reports will eventually need to be submitted digitally and be taggable in machine-readable format [6]. Exactly when digital tagging becomes mandatory depends on when the EU's supervisory authority ESMA and the European Commission finalise the technical taxonomy for this, so keep an eye on ongoing updates rather than assuming a fixed date. That means transport companies should already start thinking through their internal systems for data collection now, so the numbers can be compiled and tagged correctly once the requirement takes effect.

Want to build the right data foundation today? Book a session with GoClimate and we'll help you set up emissions-data routines that hold up, regardless of when the machine-readable reporting requirement kicks in.

The transport sector's emissions reduction since 2010

The transport sector is actively working to reduce its negative environmental impact by focusing on efficiency gains and the shift to fossil-free fuels, with electrification playing a key role in the transition. Emissions from domestic transport in Sweden have fallen by around 19 percent between 2010 and 2025, despite transport volumes increasing and the number of vehicles growing [7]. That's still far from the national milestone target of at least a 70 percent reduction by 2030 compared with 2010 [8], showing the sector still has quite a way to go.

This shows that it's possible to combine growth with reduced climate impact – but it takes deliberate, ongoing effort rather than one-off initiatives. Many of the transport companies leading the way have built climate work into their core operations rather than treating it as a side project.

Electrification and fossil-free fuels

Electrifying the vehicle fleet is one of the clearest paths forward for the transport industry, for both light and heavy vehicles. At the same time, the transition isn't just a technical question – it also requires investment in charging infrastructure and new skills within the organisation.

More efficient vehicles and sustainable biofuels

Part of the emissions reduction is down to more efficient combustion engines and greater use of sustainable biofuels. For many haulage companies, this is a more readily available way to cut emissions today, while electrification continues to be scaled up.

The role of logistics companies in the transition

Logistics companies need to implement sustainable practices to reduce their environmental impact and meet CSRD requirements, while also meeting customers' growing expectations around transparency. That covers everything from route optimisation and vehicle load factors to choice of transport mode and collaboration further back in the supply chain.

More and more customers are now setting their own requirements for their transport providers, which means sustainability work isn't just about regulatory compliance – it's also about retaining and winning business. A transport company that can show data on its emissions often gains a real edge in tenders, and every route or delivery that gets optimised contributes to the shared goal. Even small measures can add up to a significant emissions reduction over time, if applied consistently across the whole business.

Social requirements and responsibility in the supply chain

Beyond climate data, CSRD also covers social issues, such as working conditions for both a company's own employees and its subcontractors [1]. For the transport industry, where much of the work runs through a long chain of partners, that means responsibility needs to be followed all the way down the chain [5].

Tools and data for accurate reporting

Collecting the right data manually is difficult and time-consuming, especially when information comes from many different sources: fuel receipts, vehicle systems, subcontractors and energy providers. Digital tools for emissions calculation can make a real difference here by bringing all the data together in one place.

GoClimate offers tools and support to help transport and logistics companies calculate, track and report their emissions in line with CSRD and the ESRS standards. Book a free session with GoClimate to see how you can simplify your data collection this year.

Summary and next steps toward a sustainable business

CSRD means bigger requirements for the transport industry, but it also gives companies a way to demonstrate their sustainability work in a credible, comparable manner. Companies that start building the right data and routines now will have a real head start once the requirements are in full effect.

Finding CSRD confusing? Get in touch with us at GoClimate and we'll sort it out together – and make sure you get a handle on your emissions right away.