⚡ CSRD Phase 2 is now in force — companies with 250+ employees must report 2026 emissions. Your shipper clients are requesting CO₂ data NOW.
CSRD for Freight Carriers 2026: What You Must Know
A practical guide for EU transport companies and logistics operators on what CSRD Phase 2 means for your business, what your shipper clients are demanding right now, and how to prepare without a sustainability consultant.
What Is CSRD?
The Corporate Sustainability Reporting Directive (CSRD) is an EU law that requires large companies to publicly report on their environmental, social, and governance performance, including value-chain greenhouse gas emissions.
Critically, CSRD requires reporting of Scope 3 emissions — which includes all indirect emissions in a company's supply chain. For retailers, manufacturers, and importers, this means the CO₂ from transporting their goods must be reported.
This creates a direct requirement upstream: they need actual emissions data from YOU — their freight carrier — to complete their report accurately.
CSRD Timeline
Large companies: 500+ employees, €150M+ turnover or €75M+ assets
~1,000 companies in EU, mostly multinationals
Large companies: 250+ employees, €40M+ turnover or €20M+ assets
~50,000 companies. Your major shipper clients are HERE.
Listed SMEs: 50+ employees
~70,000 additional companies — expands the ripple effect to smaller carriers
What Shippers Are Demanding From Carriers Right Now
Since CSRD Phase 2 came into force, major shippers have updated their supplier requirements and RFQ forms. Here is what they are now requesting from freight carriers:
GLEC v3.2 / ISO 14083 Emissions Report
Annual CO₂ equivalent report in WTW methodology, per-shipment breakdown, with documented emission factors — not a spreadsheet.
Transport Activity Data
Tonne-kilometres by mode and vehicle type for the previous 12 months. Needed for shipper's own CSRD Scope 3 Category 4 calculation.
Methodology Statement
Documentation of how emissions were calculated — which GLEC version, which emission factors, which vehicle classifications.
Ongoing Monthly / Quarterly Reporting
Not just an annual report — some shippers now require monthly data submissions to track progress against sustainability targets.
Consequences of Non-Compliance for Carriers
- ✗Removal from approved vendor lists for major retailers and manufacturers
- ✗Inability to respond to RFQs with CO₂ data requirements (losing tenders by default)
- ✗Shippers using estimated emission averages for your lane — which may penalise you compared to more efficient competitors
- ✗Reputational risk as sustainability-conscious shipper procurement grows through 2026–2027
- ✗Loss of access to EU-funded logistics corridors that require emissions reporting
CSRD Carrier Compliance Checklist 2026
A 1-page PDF checklist covering everything EU freight carriers need to prepare: data to collect, report format required, deadlines by company size.
- ✓ Data you need to collect from your TMS
- ✓ Report format required by shippers (GLEC v3.2 / ISO 14083)
- ✓ CSRD Phase timeline — which of YOUR clients are affected and when
- ✓ 5-step action plan to get compliant this week
Frequently Asked Questions about CSRD for Carriers
What is CSRD and does it apply to freight carriers directly?
CSRD (Corporate Sustainability Reporting Directive) primarily applies to large companies that must report their supply chain (Scope 3) emissions. As a freight carrier, you may not be directly subject to CSRD filing — but your shipper clients ARE. They need your CO₂ data to complete their own CSRD reports. If you can't provide it, they will switch to carriers who can.
What is CSRD Phase 2 and when does it start?
CSRD Phase 2 covers companies with 250 or more employees and took effect from the 2026 reporting year. Phase 1 (500+ employees) started in 2025. Phase 3 will cover SMEs with 50+ employees from 2027.
What CO₂ data format do shippers actually need?
Shippers need a GLEC v3.2 / ISO 14083:2023 compliant emissions report: WTW (Well-to-Wheel) CO₂e per shipment or per tonne-km, with documented emission factors and methodology statement. A basic spreadsheet with fuel consumption is not sufficient for CSRD audits.
What happens if we can't provide CO₂ data to our shipper clients?
Shippers have three options when carriers can't provide CSRD-compliant CO₂ data: (1) use an estimated average factor (which is less accurate and may disadvantage you), (2) flag the gap in their CSRD report (creating an audit risk for them), or (3) replace you with a carrier who can provide proper data. Major shippers are already exercising option 3.
How quickly can we get our first GLEC v3.2 report?
With LogisticsAI, under 15 minutes. Export your shipment data from your TMS as a CSV, upload it, and download a shipper-ready GLEC v3.2 / ISO 14083:2023 PDF report. The first 3 reports are free with no credit card required.
Get Your CSRD-Ready CO₂ Report in 15 Minutes
Upload your TMS export and get a GLEC v3.2 / ISO 14083:2023 compliant PDF — ready to send to any shipper. First 3 reports free, no credit card required.
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