The Corporate Sustainability Reporting Directive (CSRD) marks a decisive turning point in the European regulatory landscape, imposing strict non-financial reporting standards for companies. For fleet managers, this directive represents a challenge, but also an opportunity to reinforce their commitment to sustainability and social responsibility. So how can commercial fleets comply with the CSRD? What are the regulations and requirements it imposes, and what are the strategies for complying with these new standards?
What is the CSRD directive?
La directive CSRD est une législation européenne qui impose aux entreprises de grande taille de publier des rapports sur leur impact environnemental, social et de gouvernance (ESG). Elle vise à améliorer la transparence des entreprises concernant leur contribution à la durabilité. Pour les entreprises gérant des flottes automobiles, cela signifie qu'elles doivent désormais rendre compte de la manière dont leurs véhicules contribuent à la réduction des émissions de gaz à effet de serre et à la transition énergétique. Cette directive s'inscrit dans la lignée d'autres lois sur le verdissement des flottes comme la loi LOM, le nouveau projet de loi finance 2025 ou les critères ESG.
Specific requirements for car fleets
The CSRD directive imposes strict CSR reporting obligations on vehicle fleets. Fleet managers must collect and report detailed data on their vehicles' emissions, including direct emissions (scope 1) and indirect emissions linked to the energy used (scope 2). In addition, they will also need to consider scope 3 emissions, which include emissions generated throughout the supply chain, from vehicle suppliers to the fuels used.
The transition to electric fleets is thus becoming a priority not only to reduce emissions, but also to comply with CSRD requirements. Companies need to assess their energy mix and the proportion of electric vehicles in their fleet to minimize their environmental impact.
Energy transition and fleet management
Energy transition is at the heart of CSRD regulations. Companies must now demonstrate how they integrate sustainability into the management of their fleets. This includes adopting electric vehicles, reducing fuel consumption, and optimizing routes to reduce carbon footprints.
Fleet managers should also consider integrating sustainable mobility solutions such as carpooling, the use of shared vehicles and the installation of charging stations for electric vehicles. By integrating these strategies, companies can not only comply with the requirements of the CSRD directive, but also benefit from cost savings and improve their brand image as a responsible player.
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The challenges of compliance
Complying with the CSRD directive represents a real challenge for many companies, not least because of the complexity of the reporting required. It is essential to put in place effective data management systems to collect, track and report information on fleet emissions and sustainability.
Fleet managers and human resources teams need to get up to speed, to anticipate the requirements of CSRD and their role in the company's energy transition.
Gradual implementation of the CSRD directive
The CSRD directive is gradually taking root in Europe's economic fabric, and more and more companies will be affected over time:
- As of 2024, the first companies to be affected are those already governed by the NFRD (Non Financial Reporting Directive). This applies to companies with more than 500 employees, and sales in excess of 40 million euros or balance sheet total in excess of 20 million euros. They will be required to publish their CSRD-compliant report from 2025.
- In 2025, the directive will be extended to all large European companies. Those with at least 250 employees, sales of at least €40 million or a balance sheet total of €20 million.
- In 2026, it will be the turn of SMEs listed on regulated markets (except microenterprises). These SMEs will benefit from lighter reporting standards, with the option of deferring their application until 2028.
- In 2028, certain large non-European companies with sales of over €150 million in Europe and subsidiaries or branches in the European Union will also be subject to these obligations.
This phased roll-out allows companies to gradually adapt their reporting practices to the new requirements of the CSRD, giving them the time they need to comply with the transparency and sustainability standards imposed by the European Union.
Opportunities and benefits for companies
While the CSRD imposes new constraints, it also offers opportunities for companies to differentiate themselves through their commitment to sustainability. Companies that succeed in reconciling their fleet management with the requirements of the CSRD will not only be able to avoid sanctions, but also strengthen their market position as responsible players.
By adopting a proactive approach, companies can turn the challenges of CSRD into opportunities for sustainable growth. Implementing effective CSR strategies, such as increasing the proportion of electric vehicles in the fleet or improving energy efficiency, can not only reduce long-term costs, but also attract ESG-conscious investors.
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