Preparing for CSRD: What postponement means for your transport emissions

Does a postponement in the implementation of CSRD mean that companies can throw sustainability efforts in the trash bin? Of course not. Here is why sustainable practices still matter – and why choosing the right freight forwarder gives you a competitive edge.

The Corporate Sustainability Reporting Directive (CSRD) is the EU’s new framework for sustainability reporting. The framework significantly expands both the number of companies covered and the level of detail required.

CSRD entered into force on 1 January 2023 and was originally planned to apply in phases starting with reports published in 2025. However, through opposition within the EU, the scope and implementation of the directive is now being altered.

Postponement and backlash

During the spring of 2025, the European Union adopted an Omnibus simplification package introducing a two-year “stop-the-clock” postponement for large non-listed companies and listed SMEs that had not yet started reporting. These companies will now report for the first time in 2028 and 2029 respectively, instead of 2027.

The delay is intended to reduce administrative burden and allow time for further potential simplifications, including higher thresholds and streamlined ESRS standards. Companies already reporting under CSRD are not affected by the timeline changes.

What does this mean for businesses with transport needs?

An altered scope and delayed implementation are not the same as business as usual. To think that companies not currently affected by CSRD will be completely freed from responsibility regarding sustainability reporting in the future would be an unwise move.

Even though the scope has changed and the deadline for when reporting will begin has been pushed forward, companies that previously were preparing for CSRD compliance should still plan on fulfilling similar obligations in the near future.

When it comes to businesses with transport needs, keeping tabs on each transport’s climate emissions and being able to track the climate impact from your whole transportation operation is key.

Consider a future where the previously proposed legal framework is relaxed substantially, being able to transparently communicate your climate impact to customers still gives your company a competitive edge.

Begoma provides the data you need

Choose a freight forwarder with a sustainability mindset. Last year, Begoma pledged to cut our emissions from fossil fueled road transport in half by 2030. Our customers are also provided with detailed climate data from all their transports, monthly – at no extra cost through our monthly newsletter.