The new CSRD & Omnibus: What does this mean for your logistics company?

A lot has changed in the past year in the sustainability country. An adapted CSRD regulation through a relaxation of the ESRs — the standards that underpin the CSRD — and changed criteria that mean that many Wave-2 companies (medium-sized companies that would previously fall under the CSRD) are now exempt from mandatory sustainability reporting.

This has both advantages and potential risks for these companies, especially in the logistics sector. What does this mean for your company, both now and in the future? In the overview below, I explain the direct and indirect consequences of the exemption.

1. Direct effects of the exemption

Benefits:

• Fewer administrative burdens: No obligation to prepare a comprehensive sustainability report in accordance with ESRS standards.
• Cost savings: No need for external audits or expensive reporting tools.
• Flexibility: Companies can decide for themselves how and when to tackle sustainability, without direct legal pressure.

Risks:

• Stakeholder pressure remains: Customers, banks and investors are increasingly demanding ESG information, even from non-mandatory companies. Without reporting, you run the risk of losing customers or funding.
• Future commitments: The CSRD scope can be expanded again in the future. Companies that do nothing now may have to make quick and costly adjustments later.
• Competitive disadvantage: Companies that do report can profile themselves better and take advantage of new market opportunities (e.g. sustainable tenders).

2. Indirect consequences for the logistics sector

• Chain responsibility: Large customers (e.g. retailers, manufacturing companies) continue to set ESG requirements for their suppliers, even if they are not covered by the CSRD. Logistics companies therefore often have to meet sustainability requirements in order to do business.
• Truck levy and other regulations: Even without a CSRD, sector-specific rules (such as the truck levy, CO₂ levies and local environmental requirements) remain in force. Sustainability policy therefore remains relevant.
• Financial sector: Banks and insurers use ESG criteria when lending and premiums. Without a sustainability policy, loans can become more expensive.

What can Wave-2 companies do best now — how do you do this smartly?

• Stay alert to stakeholder expectations: Monitor what ESG requirements customers, banks and governments set, even if you are not required to report.
• Start with voluntary reporting: A simple sustainability policy and reporting (e.g. based on the VSME or GRI) can help you get ahead of future obligations and gain a competitive advantage.
• Focus on quick wins: Measures such as fuel savings, route optimization or certification (e.g. a CO₂ scan using a validated tool such as Loginex) provide immediate cost savings and reputation benefits.
• Prepare for future legislation: The CSRD scope may change again. By already working on sustainability now, you can prevent high adaptation costs later.

Although Wave-2 companies that are no longer covered by the CSRD have fewer direct obligations, stakeholder pressure, sector regulations and financial requirements continue to make sustainability policies necessary. Proactive companies can take advantage of this: by investing in sustainability now, you are prepared for the future and can take advantage of new opportunities!

Do you want to know how to best approach this? Get in touch with us!