CSRD governs sustainability reporting. For a transport team, the practical task is to produce data that sustainability colleagues can interpret, reconcile and substantiate. The original 2024 scope and timetable are no longer a sufficient reference.
The framework has changed
The Omnibus I reform approved in February 2026 narrows CSRD scope notably to companies exceeding 1,000 employees and €450 million in annual net turnover, with specific provisions for groups and third-country companies. The Council of the EU explains the changes.
The European Commission maintains the policy timeline and ESRS information. Check your company’s scope, reporting year and national implementation with the reporting team. The old shorthand “all companies with 250 employees from 2026” is no longer appropriate.
Prepare usable freight data
Start with a period and shipment population. Gather routes, modes, weights and the inputs required by the calculation method. Retain assumptions and identify missing information.
The sustainability team determines how those data enter group reporting, considering its boundary and materiality assessment. A freight footprint is not a complete sustainability report on its own.
Turn measurement into decisions
OneChain CO₂ reporting helps teams read contributions by flow, according to available data and agreed scope. Use that view to consider consolidation, departure planning or transport modes.
To report a reduction, compare consistent situations and explain what changed. Calculated emissions, targets and achieved results should remain distinct.