CSRD guide for the logistics sector

When we analyse how CSRD (Corporate Sustainability Reporting Directive) impacts the logistics sector, the first thing we need to understand is that this isn't just another compliance exercise sitting in your HSE department.

We're talking about a fundamental transformation in how logistics companies measure, manage and communicate their environmental, social and governance footprint. CSRD converts sustainability data into a strategic asset that can determine your competitiveness in today's market.

The logistics companies that understand their impact and convert it into a decision-making tool gain efficiency, reduce risks and prepare for the regulatory demands that are coming. Those that don't will simply be left behind.

This guide explores everything you need to know about CSRD in the logistics sector: what it requires, when it applies, which metrics matter most, and how to build a robust reporting system that goes beyond mere compliance.

What is CSRD and Why Does it Matter for Logistics?

The CSRD (Corporate Sustainability Reporting Directive) is the European regulation that replaces the old NFRD (Non-Financial Reporting Directive). It requires standardised and auditable ESG (Environmental, Social and Governance) disclosures based on double materiality.

Double materiality means two things:

• How your company's activities affect the environment and society
• How ESG risks and opportunities affect your business financially

Unlike previous regulations, CSRD applies to a much broader range of companies. It's not just for large listed corporations anymore. The directive covers:

All listed companies on regulated markets (except micro-enterprises) and large companies exceeding two of these three thresholds: 250 employees, €40M revenue, or €20M balance sheet. It also includes parent companies, substantial subsidiaries, and third-country companies with significant EU presence (e.g., >€150M EU revenue).

Before the "Omnibus" simplification package of December 2025, CSRD affected tens of thousands of European companies. The recent reforms have adjusted thresholds and timelines, but the core requirement remains: if you're a significant logistics operator in the UK or operating across Europe, CSRD will impact you.

Why Logistics Companies Can't Ignore This

For logistics operators, sustainability data is operational data. Your fleet emissions, warehouse energy consumption, packaging waste, subcontractor performance and supply chain practices are all part of your daily operations. CSRD simply requires you to measure, verify and report these activities with the same rigour you apply to financial reporting.

More importantly, not measuring means not competing. Increasingly, customers, investors, banks and regulators demand transparency on ESG data. Logistics companies that can demonstrate their impact with reliable data gain access to better financing, win more contracts and build stronger market positions.

The logistics sector faces unique challenges: most of your carbon footprint lives in Scope 3 (subcontracted transport), your data is scattered across TMS, WMS, ERPs and multiple carrier systems, and your customers will demand granular emissions data for their own CSRD reporting.

CSRD Requirements Specific to the Logistics Sector

CSRD doesn't define sector-specific standards (the planned sectoral projects were postponed or made voluntary). However, the ESRS (European Sustainability Reporting Standards) framework establishes environmental and social indicators applicable to all industries.

In logistics, the most relevant topics are typically: energy consumption, greenhouse gas emissions (GHG), resource use and circular economy, pollution, workforce conditions and supply chain responsibility.

Key Environmental Metrics for Logistics Operators

According to ESRS, logistics companies must report on several critical areas:

Climate (ESRS E1)

• Total energy consumption and associated costs
• Breakdown by source (diesel, electricity, alternative fuels)
• GHG emissions across Scopes 1, 2 and 3, including detailed tracking of your Carbon Footprint
• Emission intensity (gCO₂e per tonne-km, per shipment, per pallet)
• Percentage of renewable energy used
• Reduction targets and transition plans

Pollution (ESRS E2)

• Emissions to air (NOₓ, SOₓ, particulates from fleets)
• Refrigerant leakage (cold chain operations)
• Waste management (packaging, pallets, film)

Circular Economy (ESRS E5)

• Materials consumed (packaging, pallets, consumables)
• Waste generated and recycled
• Reusable packaging percentages
• Reverse logistics and returns management

Social and Governance Metrics

Beyond environmental data, logistics operators must also report on:

Own Workforce (ESRS S1)

• Health and safety metrics (accident rates, training hours)
• Driver working conditions and rest compliance
• Workforce diversity and equal treatment
• Collective bargaining coverage

Value Chain Workers (ESRS S2)

• Subcontractor and carrier conditions
• Due diligence in high-risk routes/countries
• Autonomous driver welfare (critical for road freight)
• Warehouse worker conditions

Business Conduct (ESRS G1)

• Anti-corruption policies in procurement
• Fair competition compliance
• Whistleblowing channels
• Supplier evaluation processes

Implementation Timeline: UK vs EU

The original European timeline classified companies into waves: those already complying with NFRD (public companies with >500 employees) had to report in 2025 (FY2024 data), other large companies in 2026 (FY2025 data), listed SMEs in 2027 (FY2026 data), and non-European companies in 2029 (FY2028 data).

However, after the 2025 reforms ("stop-the-clock" and Omnibus), these dates were delayed by two years: large companies (non-NFRD) will report from FY2027 (report in 2028) and listed SMEs from FY2028 (report in 2029).

Summary Timeline for Spain/EU:

2025: First wave reports begin (NFRD companies with FY2024 data)

2027: Large companies not previously in NFRD start (FY2027 data, report in 2028)

2028: Listed SMEs begin (FY2028 data, report in 2029)

2029: Foreign companies with EU subsidiaries or significant sales start (FY2028 data, report in 2029)

The UK Position: Different Path, Same Direction

In the United Kingdom, CSRD as an EU directive does not apply. However, sustainability disclosure is gaining force through local regulations.

Since April 2022, large UK companies (all with >500 employees or £500M sales) must publicly disclose climate information according to TCFD (Task Force on Climate-related Financial Disclosures) taxonomy.

Additionally, the Government plans to adopt the IFRS Foundation standards (IFRS S1 general and IFRS S2 climate) as UK Sustainability Reporting Standards (UK SRS). These standards are expected to enter force from 2026 (for FY2025 reports).

Key Differences: EU (CSRD) vs UK

Base Regulation
Spain/EU (CSRD): CSRD Directive (EU) with mandatory ESRS standards.
United Kingdom: National laws such as the Companies Act and FCA rules, plus future "UK SRS" based on IFRS.

Mandatory Subjects
Spain/EU (CSRD): Large EU companies, listed companies including certain SMEs, EU parent subsidiaries, and non EU companies with more than €150M in EU sales.
United Kingdom: Large UK companies subject to TCFD since 2022 and, in the future, listed companies applying IFRS S1 and S2.

Materiality
Spain/EU (CSRD): Double materiality. Requires reporting both the company’s impact on society and the environment and the financial impact on the business.
United Kingdom: Financial or investor focused approach. Emphasis on sustainability risks and opportunities affecting the business, similar to ISSB.

Standards
Spain/EU (CSRD): Detailed and audited ESRS, European Sustainability Reporting Standards.
United Kingdom: IFRS S1 and S2 issued by ISSB, to be adopted as UK SRS under consultation, plus TCFD climate requirements.

Timelines
Spain/EU (CSRD): Phased implementation. Annual reports from 2025 covering FY24 for large companies, with a two year delay for others.
United Kingdom: Climate reporting obligation from FY22, ongoing. IFRS standards expected to become mandatory from 2026, tentative.

Audit
Spain/EU (CSRD): Mandatory external audit of the sustainability report.
United Kingdom: Not yet mandatory, pending SDR and UK SRS regulatory developments.

Penalties
Spain/EU (CSRD): National fines, potentially up to a percentage of revenue, for CSRD non compliance.
United Kingdom: Fines under the Companies Act, not ESG specific, with FCA supervision.

The main takeaway: whether you're in the EU or UK, rigorous ESG reporting is becoming mandatory. The frameworks differ, but the direction is the same: more transparency, more verification, more accountability.

How to Build a CSRD Compliance System in Logistics

Creating a robust CSRD reporting system isn't just about writing a report once a year. It requires building an internal data and control system that can withstand audits and support operational decisions.

Step 1: Define Scope and Governance

Start by clarifying which entities, facilities and operations fall within your reporting scope. For logistics groups, this typically includes all warehouses, hubs, owned fleet, joint ventures and significant franchises.

Establish a CSRD committee with representatives from Finance, Operations, Fleet Management, HSE, Procurement, HR and IT. This cross-functional team ensures data flows from all relevant areas and aligns with business strategy.

Step 2: Conduct Double Materiality Assessment

The foundation of CSRD is double materiality. You need to determine which ESG topics are material to your business from two perspectives:

Impact materiality: How do your logistics activities affect the environment and people? Consider fleet emissions, warehouse energy, packaging waste, driver conditions, local communities, noise pollution, etc.

Financial materiality: How do ESG risks and opportunities affect your business performance? Consider fuel price volatility, regulatory costs (ETS Maritime, carbon pricing), customer requirements, access to finance, reputation, etc.

For logistics operators, common material topics include climate change (E1), pollution (E2), circular economy (E5), own workforce (S1), value chain workers (S2, critical for subcontractors), and business conduct (G1).

Step 3: Map Data Sources and Establish Controls

Think of CSRD data like financial data – it needs clear definitions, traceable sources and robust controls.

Create a data dictionary that defines each KPI: what it measures, units, data sources, collection frequency and responsible person. For a logistics operation, typical data sources include:

• TMS (shipments, legs, distances, modes, carriers)
• WMS (volumes, pallets, throughput, returns)
• Fleet management systems (fuel consumption, km, routes, telematics)
• ERP (purchases, invoices, suppliers, contracts)
• Energy bills (warehouses, offices, cold storage)
• Carrier reports (emissions data from subcontractors)
• HSE systems (incidents, training, driver hours)

Implement controls similar to financial controls: reconciliations (fuel purchases vs consumption, shipments vs invoicing), segregation of duties, approval workflows and evidence retention. Every data point should be traceable to a source document.

Step 4: Identify Key Metrics by Logistics Model

While exact indicators depend on your materiality assessment, certain metrics are almost always critical in logistics:

For Road Freight Operators:

• Scope 1 emissions from owned fleet (tCO₂e)
• Scope 3 emissions from subcontracted carriers
• Emission intensity (gCO₂e per tonne-km, per shipment)
• Fleet efficiency metrics (fuel per 100km, load factors)
• Alternative fuel usage (electric, biofuels, HVO)
• Driver safety and working hours compliance

For Freight Forwarders and 3PLs:

• Scope 3 emissions by mode (road, sea, air, rail)
• Warehouse energy consumption (kWh per pallet processed)
• Packaging and waste generation
• Subcontractor assessment coverage
• Modal split and intermodal efficiency

For Parcel and Last-Mile Delivery:

• Urban vs suburban emission intensity
• Micro-hub and consolidation centre efficiency
• Returns and reverse logistics emissions
• Alternative delivery methods (bike, EV, cargo bike)
• Delivery density and route optimization

For Maritime and Aviation Logistics:

• Compliance with FuelEU Maritime/ReFuelEU Aviation
• Scope 1 emissions from owned vessels/aircraft
• EU ETS obligations and costs
• Use of sustainable fuels (SAF, biofuels)

All Logistics Operators:

• Workplace accident rates and severity
• Subcontractor due diligence coverage
• Procurement anti-corruption measures
• Customer satisfaction with ESG reporting

Step 5: Set Realistic Targets and Transition Plans

CSRD requires you to set objectives with baseline year, scope, methodology and associated CAPEX/OPEX. Don't just pick arbitrary numbers – link objectives to operational improvements:

• Fleet renewal and electrification programmes
• Renewable energy procurement for warehouses (PPAs, solar)
• Route optimization and load consolidation
• Modal shift initiatives (road to rail, short-sea shipping)
• Alternative fuel adoption (HVO, biogas, hydrogen)
• Packaging reduction and reusable systems
• Subcontractor engagement programmes

These aren't just "sustainability initiatives" – they're cost reduction and risk management programmes that happen to also reduce your environmental impact.

Technology Solutions for CSRD Compliance

The complexity of CSRD pushes logistics operators to adopt specialised ESG management platforms. Manual spreadsheets simply cannot deliver the traceability, accuracy and efficiency required.

What to Look for in a CSRD Platform for Logistics

A robust solution should provide:

Automated Data Collection: Direct integration with TMS, WMS, fleet management systems, ERP and carrier portals to eliminate manual data entry and reduce errors.

Multi-Modal Emissions Calculation: Built-in methodologies for calculating emissions across road, rail, sea, air and intermodal transport, aligned with ISO 14083, GLEC Framework or GHG Protocol.

Traceability and Evidence Management: Every data point linked to source documents (fuel invoices, shipment records, carrier reports, energy bills) with version control and audit trails.

Scope 3 Management: Tools to collect, validate and aggregate emissions data from subcontractors and carriers, with data quality hierarchies (primary data > modelled > spend-based).

Multi-Framework Compatibility: Generate reports compliant with ESRS, CSRD, Taxonomy, ISO 14064, GLEC and other frameworks from a single dataset.

Calculation Engines: Transparent factor sources (DEFRA, EPA, GLEC, regional databases), with well-to-wheel or tank-to-wheel options and allocation rules for shared loads.

Digital Reporting: Export capabilities for XBRL and other digital formats required by regulators.

Leading Platform Options

Several technology solutions serve the logistics sector:

Dcycle stands out as a comprehensive ESG management platform that automates data collection, executes double materiality analysis and generates auditable XBRL reports according to ESRS. It centralises all ESG information in one place, compatible with CSRD, Taxonomy, SBTi, ISO and more. We are not auditors or consultants – we are a solution for companies that need to collect all their ESG information and distribute it automatically across different use cases.

Other options include fleet-specific emissions tools (for road transport operators), supply chain platforms with ESG modules (for 3PLs and forwarders), and general-purpose ESG software adapted to logistics needs.

The right platform depends on your size, modal mix, level of subcontracting and existing systems. But regardless of which you choose, implementing a purpose-built ESG platform is no longer optional – it's a prerequisite for efficient CSRD compliance.

The "Cascade Effect": Even if You're Not Obligated, Your Customers Will Demand Data

Here's a critical point for logistics operators: even if your company falls below CSRD thresholds, you'll still feel the impact.

Why? Because your customers who ARE obligated under CSRD need to report their Scope 3 emissions – and your transport services are a major part of their Scope 3 footprint.

This creates a data cascade: large manufacturers, retailers and industrial companies will request detailed emissions data from their logistics providers. You'll receive questionnaires, RFPs with ESG requirements, and contract clauses demanding monthly or quarterly emissions reporting.

What Your Customers Will Ask For:

Activity Data:

• Weight/volume transported
• Distance (actual or modelled)
• Mode of transport
• Vehicle type and fuel
• Load factors

Emissions Data:

• tCO₂e per shipment or route
• Methodology used (ISO 14083, GLEC, GHG Protocol)
• Scope (well-to-wheel vs tank-to-wheel)
• Allocation method (per tonne-km, per shipment)
• Evidence and verification status

Improvement Plans:

• Decarbonisation targets
• Alternative fuel strategy
• Fleet renewal timelines
• Efficiency initiatives

If you can't provide this data reliably, you'll lose business to competitors who can.

Common Pitfalls and How to Avoid Them

Many logistics companies stumble during CSRD implementation. Here are the most common mistakes and how to prevent them:

Mistake 1: Treating CSRD as a "Sustainability Project"

The problem: Companies assign CSRD to the HSE or sustainability team without involving Finance, Operations or senior management.

Why it fails: CSRD is a reporting directive similar to financial reporting. It requires audit-grade data, internal controls and board-level governance.

Solution: Establish a cross-functional CSRD programme led by Finance or jointly by Finance and Operations, with clear accountability to senior leadership.

Mistake 2: Underestimating Scope 3 Complexity

The problem: Companies assume they can quickly collect detailed data from all carriers and subcontractors.

Why it fails: Small carriers don't have sophisticated ESG systems. Requesting too much too fast damages relationships without improving data quality.

Solution: Implement a data quality hierarchy:

• Level A (primary): Actual activity data (weight, distance, mode) from top 20% carriers by volume/emissions
• Level B (modelled): Route averages with standard factors for middle tier
• Level C (estimated): Industry averages or spend-based for long tail

Document the methodology, coverage and improvement plan for each level.

Mistake 3: Ignoring Data Fragmentation

The problem: Emissions data lives in TMS, fuel cards, carrier portals, warehouse meters and procurement systems without integration.

Why it fails: Manual consolidation is error-prone, time-consuming and not audit-ready.

Solution: Invest in integrations early. Connect TMS, fleet management, WMS and carrier portals to your ESG platform. Automate data flows where possible.

Mistake 4: Not Granular Enough for Route/Mode Analysis

The problem: Companies aggregate data at company level without modal, route or facility-specific detail.

Why it fails: In logistics, the meaningful data lives at the operational level. Corporate aggregates hide the real drivers and make improvements impossible.

Solution: Build your data model at shipment/leg level from day one. Aggregate up to corporate for reporting, but maintain granular data for management and customer requirements.

Mistake 5: Weak Allocation Methodology

The problem: Companies use inconsistent rules for allocating emissions to customers, products or business units.

Why it fails: Customers will challenge your allocation. Auditors will question inconsistencies. Double-counting risks emerge.

Solution: Adopt a recognised allocation standard (ISO 14083 or GLEC Framework). Document your rules clearly (allocation by weight, by volume, by revenue, by tonne-km). Apply consistently and transparently.

Recommendations Before Implementing CSRD

Before you dive into CSRD implementation, consider these strategic recommendations:

Define Regulatory Scope and Critical KPIs

Be very clear about which regulatory frameworks you need to comply with (EINF, CSRD, ISO 14064, GLEC, customer-specific requirements) and which KPIs are truly critical for your business.

Not all logistics operators have the same obligations or objectives. A road freight carrier will prioritise different metrics than a freight forwarder, 3PL or maritime operator.

Clarity on scope prevents wasted effort on irrelevant data and ensures you invest resources where they matter most.

Segment Your Carrier Base for Data Collection

CSRD success in logistics depends on efficient Scope 3 management. You can't treat all carriers equally.

Segment by criticality:

• Top 20% (by emissions or spend): Demand primary data, ISO 14083 reporting, quarterly updates
• Middle 60%: Standard questionnaires, annual updates, accept modelled data
• Long tail 20%: Industry averages, review only on renewal

This approach balances data quality with relationship management.

Prepare for Data Requests from Customers

Even if you're not directly obligated, treat CSRD preparation as a competitive requirement.

Your largest customers will demand emissions data. Having robust, verified data positions you as a preferred partner. Lack of data excludes you from tenders.

Build your reporting capability now, before it becomes a contract requirement.

Evaluate Total Cost of Ownership (TCO)

Look beyond the initial licence fee. Consider implementation time, integration costs, carrier onboarding, training, ongoing maintenance and potential consultancy support.

A solution that seems cheap may become expensive if it requires complex configurations or extensive manual processes.

Invest in a cloud-based, modal-agnostic platform that can scale without hidden costs or technical dependencies.

Understanding how reporting standards interact with sustainable finance frameworks is also essential. These frameworks guide how financial institutions assess ESG performance, linking sustainability disclosures with access to green financing, investment attractiveness and long-term risk mitigation for logistics companies.

Why Dcycle is the Best Solution for Logistics CSRD

When choosing an ESG management platform for CSRD compliance, what really matters isn't just functionality – it's the ability to deliver a comprehensive, flexible solution oriented to the real value of ESG data.

We are not auditors or consultants. We are a solution designed for companies that want to measure, manage and communicate their ESG impact simply and efficiently.

Our objective is clear: enable every organisation to collect all their ESG information and distribute it automatically to different use cases, without complications or manual processes.

We centralise environmental, social and governance data from any source – TMS, WMS, fleet systems, carrier portals, ERP, spreadsheets – and convert it into standardised, traceable metrics ready for official reports. Companies can generate documentation compatible with EINF, CSRD, SBTI, ISO 14064, GLEC or any other standard in minutes.

Why Logistics Companies Choose Us

Designed for Operational Reality: We understand that in logistics, sustainability data is operational data scattered across multiple systems. Our platform integrates with the systems and processes you already use.

Multi-Modal by Design: Whether you operate road, rail, sea, air or intermodal, our calculation engine handles all modes with recognised methodologies (ISO 14083, GLEC, GHG Protocol).

Scope 3 Made Simple: Manage carrier data collection, validation and aggregation with workflows designed for logistics. Support data quality hierarchies and progressive improvement.

Complete Traceability: Every metric links back to source evidence – shipment records, fuel invoices, carrier reports, energy bills. This isn't just good practice, it's a requirement for external assurance.

Customer-Ready Reporting: Generate emissions reports by customer, route, mode or product with allocation transparency – exactly what your customers demand for their Scope 3.

Strategic, Not Just Compliance: We firmly believe sustainability should be a strategic lever for competitiveness, not an administrative burden. Our mission is clear: convert ESG data into smarter, more efficient and more profitable business decisions.

With Dcycle, logistics companies can control their information, reduce costs, automate processes, win more business and guarantee complete traceability of their ESG indicators.

In a market where measuring well is the difference between winning contracts and losing them, our proposition is simple: make sustainability work as a real engine for growth.

Frequently Asked Questions (FAQs)

What should I prioritise when implementing CSRD in logistics?

When implementing CSRD in logistics, prioritise three core elements: Scope 3 data collection, automation of operational data and traceability.

Scope 3 management is non-negotiable for logistics. Most of your footprint lives in subcontracted transport. Build a carrier engagement programme early, with clear data requirements and quality tiers.

Automation means collecting data directly from TMS, fleet systems, WMS and carrier portals without manual intervention. This reduces errors, saves time and ensures consistency.

Traceability means every number can be traced back to a source document (shipment record, fuel invoice, carrier report) with a clear calculation methodology. This is essential for audit and customer confidence.

Also ensure your solution handles multiple transport modes, supports recognised calculation standards (ISO 14083, GLEC) and can generate customer-specific emissions reports.

What are the main challenges for logistics operators under CSRD?

The main challenges are:

Scope 3 dominance: For most logistics operators, 70-90% of emissions come from subcontracted transport. Collecting reliable data from hundreds or thousands of carriers is complex.

Data fragmentation: Sustainability data lives across TMS, WMS, fleet management, carrier portals, fuel card systems and energy bills. Consolidating it requires careful integration.

Allocation complexity: Shared loads, multimodal shipments and consolidation centres create allocation challenges. You need clear, defendable rules.

Customer pressure: Even if you're not obligated, your customers will demand detailed emissions data for their Scope 3 reporting.

Modal diversity: Different calculation methodologies for road, rail, sea and air transport. You need a platform that handles all modes consistently.

Audit readiness: Unlike previous sustainability reports, CSRD requires external assurance. Your data and processes must meet audit standards.

How does CSRD differ between EU and UK logistics operators?

EU logistics operators must comply with CSRD and ESRS, which require double materiality, detailed disclosures across environmental, social and governance topics, and external audit.

UK logistics operators follow TCFD for climate (already mandatory for large companies since 2022) and will likely adopt IFRS S1/S2 standards focused on financial materiality and investor decision-usefulness.

The practical difference: CSRD is more comprehensive (covering broader ESG topics) and more prescriptive (specific datapoints and methodologies), while UK standards focus more narrowly on climate and financial impact.

However, the direction is the same: more rigorous ESG disclosure, more verification, more accountability. UK logistics operators with EU customers, EU operations or EU-listed securities will likely need to comply with both frameworks.

Can small logistics operators benefit from CSRD compliance even if not required?

Absolutely. Even if you're below the mandatory thresholds, building a CSRD-aligned ESG system delivers concrete benefits:

Customer requirements: Large shippers increasingly require detailed emissions data from logistics providers. Having robust data positions you as a preferred partner and helps you win tenders.

Access to finance: Banks and investors offer better terms to companies with transparent ESG performance and credible improvement plans.

Operational efficiency: Measuring fuel consumption, route efficiency, load factors and energy use properly almost always reveals cost-saving opportunities.

Risk management: Understanding your environmental and social risks helps you prepare for regulatory changes (ETS Maritime, carbon pricing), fuel price volatility and market shifts.

Competitive differentiation: In a market where sustainability matters, verified ESG data is a sales tool.

The investment in ESG data infrastructure pays dividends whether or not compliance is mandatory.

How long does it take to implement a CSRD-ready system in logistics?

For a typical logistics operator, a realistic timeline is:

90 days for minimum viable system: Scope definition, materiality assessment, top carriers engaged, main data sources connected (TMS, fleet, energy), basic controls in place and first draft disclosures with identified gaps.

6-12 months for full implementation: All material datapoints automated, Scope 3 coverage targets met, complete controls, evidence management, workflow approvals, audit-ready documentation and first complete CSRD report.

Ongoing improvement: ESG reporting is not a one-time project. Expect continuous refinement of data quality, expansion of carrier coverage, deeper customer integration and more sophisticated analytics.

The key is to start with a solid foundation – clear scope, cross-functional governance, robust data model, carrier engagement strategy and the right technology platform. Building on shaky foundations wastes time and creates problems later.

With the right approach and the right tools, CSRD compliance becomes a manageable process that strengthens your business rather than burdening it. In logistics, the companies that master ESG data will win the contracts of tomorrow.