CSRD after the Omnibus: who in transport still has to report?
Adopted 2026-06-14 · ≈ 1 min read · 
edited by Dirk Baaijen
The Omnibus (published February 2026) cuts the CSRD scope by around 90%: only EU companies with more than 5,000 employees and more than €1.5bn turnover remain in scope. 'Stop the clock' delayed deadlines by two years. What that means for transport and logistics.
Download the regime cheat sheet (PDF) ↓
The CSRD required companies to produce extensive ESG reporting. For transport and logistics the picture changed dramatically in 2026 through the Omnibus — the EU simplification package that sharply reduced its scope.
What the Omnibus changed
The Omnibus (published February 2026) cuts the number of CSRD-obliged companies by around 90%. For EU companies the thresholds are now more than 5,000 employees and more than €1.5 billion turnover; for non-EU companies, EU turnover above €1.5 billion. In addition, the 'stop the clock' measure delayed the reporting deadlines for upcoming waves by two years.
What that means for the sector
Most transport and logistics companies therefore fall outside the direct CSRD obligation — only the very largest players still report by law. But mind the chain effect: large clients and financed parties often still request sustainability data from their suppliers, even where those suppliers are not themselves obliged to report. Decarbonisation (see ETS2, FuelEU Maritime) thus stays commercially relevant, even without a direct duty.
What it means for you
- Above the threshold? Prepare your CSRD reporting along the shifted
timeline.
- Below it? No direct duty, but expect data requests from the chain
(clients, banks, insurers) — and keep your CO₂ and sustainability figures up to date.
Want to know which EU regimes besides the CSRD affect your organisation — the Data Act, eFTI, EMSWe, the AI Act, NIS2 — and where your readiness stands? Take the Transport & Logistics scan.
Sources
- https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en
European Commission — Corporate Sustainability Reporting Directive (CSRD): scope and reporting obligations. - https://eur-lex.europa.eu/eli/dir/2022/2464/oj
Directive (EU) 2022/2464 (CSRD): the original sustainability reporting directive, narrowed by the 2026 Omnibus.
Read next
Does my transport company still report under CSRD after the Omnibus?
Probably not directly. The Omnibus narrowed the CSRD scope by about 90%: only EU companies with >5,000 employees and >EUR 1.5bn turnover are still in scope. Even so, large clients, banks and insurers often still request ESG data through the supply chain.
CSRD chain requests: what if I don't have to report myself?
After the 2026 Omnibus, almost all transport and logistics firms fall outside the direct CSRD duty, yet large clients, banks and insurers still request ESG and CO2 data through the supply chain.
ESRS Reporting Standards under CSRD
Commission Delegated Regulation (EU) 2023/2772 establishes twelve sector-agnostic European Sustainability Reporting Standards (ESRS) that undertakings must use when preparing their sustainability report under the CSRD.