From January 2026, the Corporate Sustainability Reporting Directive (CSRD) extends its reporting obligations to listed SMEs, significantly broadening the scope of companies affected. For anyone managing a fleet of commercial vehicles, this means that operational data, kilometers driven, liters of fuel consumed, emissions produced, is no longer just an internal efficiency metric. It becomes information that must be collected, audited, and published.
Freight transport is one of the sectors with the highest direct environmental impact. And that is precisely why the CSRD, along with the broader European regulatory framework, demands a level of transparency that many logistics companies are not yet prepared to deliver.
The regulatory landscape: what changed in 2026
The CSRD didn’t emerge overnight. It is the result of a regulatory evolution the European Union has been driving for years, but one that accelerated concretely in 2026.
Directive 2026/470
Effective from March 19, 2026, EU Directive 2026/470 introduced further specifications on sustainability reporting standards, particularly concerning emissions linked to transport and logistics. For corporate fleets, this means emissions data must be reported according to standardized and verifiable methodologies.
Extension to listed SMEs
Until 2025, the CSRD primarily affected large enterprises with more than 250 employees. From 2026, listed SMEs on regulated markets also fall within scope. In Italy alone, this expands the perimeter to hundreds of companies in the transport and logistics sector that previously had no formal sustainability reporting obligation.
Euro 5 diesel ban in Northern Italy
Completing the regulatory picture, from October 2026, circulation restrictions take effect for Euro 5 diesel vehicles across much of Northern Italy. Fleet managers operating in the Po Valley must not only track emissions for CSRD reporting but also plan the transition toward lower-impact vehicles to maintain operational capacity in restricted areas.
Scope 1, 2, and 3: where fleets fit in
The CSRD framework adopts the three-scope emissions classification derived from the GHG Protocol. For fleet operators, the distinction is essential.
Scope 1: direct emissions
Everything that comes out of the tailpipe of company-owned vehicles falls under Scope 1. These are the easiest emissions to measure (liters of diesel consumed, multiplied by the emission factor) but also the most visible and the ones stakeholders demand the greatest progress on.
Scope 2: energy for charging
For fleets that include electric vehicles, Scope 2 covers indirect emissions from the electricity used for charging. The value depends on the energy supplier’s generation mix and source. Having accurate data on fleet composition is a prerequisite for calculating this scope correctly.
Scope 3: the value chain
Scope 3 is the most complex and includes emissions generated by outsourced transport providers, logistics partners, and the entire distribution chain. Over 60% of freight shippers already require structured sustainability data from their suppliers, confirming that supply chain pressure is concrete, not merely regulatory.
The GLEC Framework: the standard for transport
For the transport and logistics sector specifically, the reference point for emissions calculation is the GLEC Framework (Global Logistics Emissions Council), developed by the Smart Freight Centre and recognized under ISO 14083.
The GLEC Framework provides a standardized methodology for calculating CO2 emissions per tonne-km or per delivery, accounting for:
- Vehicle type and emission class
- Average load factor
- Distance traveled and route type (urban, suburban, highway)
- Fuel type or energy source
For last-mile logistics companies, this means every delivery route produces a measurable and comparable emissions figure. But only if the underlying data, kilometers driven, fuel consumption, loads, is collected systematically.
From operational data to ESG data: the role of telematics
The critical transition for most fleets is transforming the operational data that already exists, often in fragmented form, into structured data suitable for ESG reporting.
What needs to be collected
The minimum data required to support a compliant CSRD report includes:
- Kilometers driven per vehicle, per period, per service type
- Actual fuel consumption, not estimates, preferably from telematics or fuel cards
- Vehicle classification by emission class (Euro 4, 5, 6, electric)
- Calculated emissions according to the GLEC methodology or equivalent
- Fleet utilization rate and average load factor
- Percentage of kilometers in ZTL/LEZ areas, an increasingly relevant metric given the new urban restrictions in 2026
How telematics simplifies collection
Modern telematics systems automatically collect most of this data. An OBD device or GPS unit installed on the vehicle continuously records kilometers, speed, fuel consumption (when integrated with the ECU), stops, and routes. The added value lies in aggregation: a fleet management platform transforms thousands of daily data points into structured, comparable KPIs over time.
For companies currently collecting this data manually, through Excel spreadsheets or fuel invoices, the gap to CSRD compliance is significant. It’s not impossible to bridge, but it requires a change in approach.
Route optimization as an emissions reduction lever
An aspect often overlooked in the CSRD discussion is that compliance isn’t just a measurement exercise. The same technologies that produce data for reporting can also reduce emissions.
Algorithmic route optimization, combined with load balancing and compliance with circulation restrictions, delivers an emissions reduction of 15% to 25% compared to manual planning. The mechanism is straightforward: fewer kilometers driven for the same number of completed deliveries means less fuel burned and less CO2 emitted.
This creates a virtuous cycle: a company that adopts optimization tools automatically collects the data for reporting and simultaneously improves the numbers it reports. Compliance becomes a byproduct of operational efficiency.
Five practical steps to prepare
For fleet managers and logistics directors facing CSRD obligations for the first time, here is a pragmatic roadmap.
1. Conduct a fleet inventory
Catalog every vehicle by emission class, fuel type, registration year, and primary operating area. This is the starting point for any calculation.
2. Centralize consumption data
Whether from fuel cards, telematics, or manual logs, all consumption data must flow into a single system. Estimates based on industry averages are not sufficient for auditable reporting.
3. Adopt a recognized calculation methodology
The GLEC Framework is the reference for transport. Ensure that the emission factors used are current and consistent with European regulations.
4. Implement optimization tools
Route optimization isn’t just about efficiency: it is the most tangible lever for improving the fleet’s emissions profile without replacing vehicles.
5. Plan the fleet transition
The Euro 5 diesel ban in Northern Italy from October 2026 is only the beginning. Companies that monitor their fleet’s EV readiness data can plan replacements rationally rather than reactively.
Compliance as competitive advantage
The CSRD may look like yet another bureaucratic requirement for companies already under pressure on costs and margins. But the market is moving in a clear direction: shippers want data, consumers want transparency, and regulators want accountability.
Transport and logistics companies that structure their data collection and operations optimization today aren’t just becoming compliant. They are building an informational asset that makes them more competitive in tenders, more credible to clients, and more efficient in daily operations.
Sustainability in transport is not a communications topic. It is a matter of data, processes, and technology. And it is on precisely these three pillars that solid, lasting compliance is built.