CSRD (Corporate Sustainability Reporting Directive) is the European directive on sustainability reporting that requires a broad set of companies to disclose, in a standardised and audited way, their environmental and social impacts, including CO₂ emissions. Conceived as an extension of the previous regime (NFRD), in 2026 it changed direction: Directive (EU) 2026/470, the Omnibus package, raised the thresholds and sharply narrowed the population of obligated entities.
What it requires
Companies in scope must report against common standards (ESRS) on emissions, energy, value chain and other ESG indicators, with third-party assurance. For many companies this means measuring transport- and fleet-related emissions too.
Why it matters for fleets
The fleet is often a significant source of direct emissions: CSRD pushes companies to measure them with real data (fuel use, mileage) and reduce them, intertwining with levers such as efficiency, electrification and the impact of ETS2 on TCO. For detail, see CSRD and company fleets.
FAQ
Which companies are subject to CSRD?
Since the Omnibus package, only companies clearing both 1,000 employees and €450 million in net revenue. Listed SMEs, which under the original design would have entered in 2026, are out entirely. Those outside the scope can report voluntarily under the VSME standard.
What does the fleet have to do with CSRD?
Company-vehicle emissions are among the environmental data to report: accurate measurements (not estimates) of fleet fuel use and mileage are needed.