Does my transport company still report under CSRD after the Omnibus?

Short answer: For most transport and logistics companies there is no longer a direct CSRD obligation after the Omnibus. Whether you report now depends on your size and — just as importantly — on what your clients and financiers ask for through the supply chain.

What the Omnibus changed

The CSRD is set out in Directive (EU) 2022/2464. The Omnibus package, published in February 2026, narrowed the directive's scope by roughly 90%. From now on, only EU companies that have both more than 5,000 employees and more than EUR 1.5 billion in turnover fall under the direct reporting obligation. For non-EU companies the threshold is more than EUR 1.5 billion in EU turnover.

In addition, the so-called 'stop the clock' measure postponed a number of reporting deadlines by two years. This gives companies that are still in scope extra time to prepare.

What this means for transport and logistics

Most transport and logistics companies remain well below the new thresholds and therefore no longer have a direct CSRD obligation. That is a significant relief compared with the original directive, which affected a much broader group of companies.

Yet "no direct obligation" does not mean "no reporting". Large clients, banks and insurers often do still fall under the CSRD or have their own ESG targets. As a result, they continue to request CO2 and sustainability data from their suppliers and carriers — through tenders, contract terms and financing conditions. For your company, supply chain reporting may therefore remain an indirect commercial requirement.

What you can do now

First, check whether you exceed the new thresholds; if not, the direct obligation falls away. Next, map out which ESG and CO2 data your clients and financiers expect, so you can supply it in a targeted way without unnecessary administration.

Read the main file: CSRD sustainability reporting in transport. Or take the Transport & Logistics scan.