ESG reporting

ESG reporting is the structured disclosure of a company’s environmental, social, and governance risks, impacts, and performance for stakeholders. In road transportation, it converts fleet and logistics data—such as fuel use, driver safety, and supplier practices—into standardized metrics and narratives that customers, regulators, and investors use to evaluate responsible and efficient operations.

FAQ on ESG reporting

What is ESG reporting?

ESG reporting is the disclosure of environmental, social, and governance metrics, risks, targets, and performance so stakeholders can assess how responsibly and effectively a company operates.

Which standards guide reporting?

Common references include the GHG Protocol (emissions accounting), GRI Standards, ISSB’s IFRS S1/S2 (building on SASB), and the EU’s CSRD/ESRS. For transport emissions, the Smart Freight Centre’s GLEC Framework is widely used.

How is transport data used?

Companies aggregate telematics, fuel cards, TMS, and HR data to calculate Scope 1–3 emissions, safety and labor KPIs, and intensity metrics (e.g., CO2e per ton‑km), set targets, and track progress.

What scopes are included?

Typically Scope 1 (own vehicle fuel), Scope 2 (electricity for depots/EVs), and relevant Scope 3 (e.g., subcontracted transport, upstream fuels). Material social and governance indicators are reported alongside emissions.

Is external assurance required?

Not always. It’s increasingly expected and is mandated under regimes like the EU CSRD (phased limited/reasonable assurance). Many shippers and investors prefer third‑party verification.