One of the key pillars of the EU’s sustainable development strategy is ESG. In logistics — just like in other sectors — the introduction of new regulations comes with new obligations for businesses. This includes, among other things, reporting. See what an ESG report in road transport should include.
ESG – what is it?
EU sustainability regulations require companies to develop an ESG strategy. What does that mean? The name comes from the first letters of the English words:
- E (eng. environmental) – environment,
- S (eng. social responsibility) – corporate social responsibility,
- G (eng. corporate governance) – corporate governance.
To explore the topic a bit further, it helps to understand the context of ESG. This acronym refers to the main areas related to responsible business conduct. Since reporting has been imposed on companies as an obligation, its purpose is to provide information about actions taken to support sustainable development. An ESG report in logistics and any other industry is not only a legal requirement, but also a way for a company to communicate with external stakeholders such as customers, investors, or subcontractors. The information included in the report makes it possible to assess a company’s impact on the natural environment and society.
What does ESG involve?
ESG reporting in transport (also referred to as sustainability reporting) involves preparing reports in which a carrier describes the impact of its operations across three areas:
- Environmental – this area covers everything related to environmental impact and environmental protection. An ESG report in transport should include, among other things, information on greenhouse gas emissions, management of natural resource consumption, and waste management.
- Social – this section of the ESG report covers, among other things, employment policies, workers’ rights, occupational health and safety, customer relationship management, and the company’s social engagement.
- Governance – an ESG report in transport should include information on the management structure (board composition and responsibilities), internal control systems, transparency of operations, business ethics, and anti-corruption policies.
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What does ESG mean in logistics? Benefits
An ESG strategy in logistics, beyond meeting legal requirements, also makes it easier to build a positive company image. Sharing selected non-financial data increases transparency, which often builds trust among investors, clients, and employees. ESG in logistics also makes it easier to assess a company’s risks and opportunities from an environmental, social, and governance perspective.
What else does ESG influence? Examples such as reputation and competitiveness are worth noting, because companies that report are often seen as more responsible and committed to sustainable development. Sharing information about a company’s impact on society and the environment can also positively affect its ability to raise capital for further growth.
When does ESG reporting become mandatory?
In June 2025, deregulation measures related to ESG reporting were introduced. From when, and under what rules, will reports become mandatory? The changes apply only to large, medium, and small companies, because the largest enterprises (employing more than 500 people) have already been required to report ESG in logistics and other industries since 2024.
According to the initial arrangements, large companies—those employing more than 250 people—were to be subject to the reporting obligation from 2026 (with the report including data for the 2025 financial year). This deadline was pushed back by two years. This means large companies will be required to submit ESG reports only from 2028 (data for 2027).
The deadline for introducing mandatory ESG reporting for small (more than 10 employees) and medium-sized companies (employing between 50 and 250 people) also changed. It was originally planned for 2027. Ultimately, the deadline was set for 2029, meaning the report will need to include data from 2028.
The changes introduced will allow companies to prepare better for the obligation to submit ESG reports. In this context, sustainable development means not only avoiding last-minute action, but also the ability to gradually develop standards and best practices that will make it easier to implement EU regulations, improve transparency, and increase the trust of customers and investors.