Event report - CSRD: an opportunity for sustainable employee transport?

Article by

Anna Stankovski Clark

Last Edited on

Apr 2, 2025

event report CSRD
event report CSRD

Passenger transport is a major source of emissions in our society, yet often overlooked in corporate climate strategies. As the CSRD sets a clear framework for sustainability reporting, companies have an opportunity to address commuting and employee mobility. The key is to move from measurement to action—focusing on the levers organisations can actually influence.

This was the topic of discussion for an event held on March 31st, 2025 hosted by the Danish Society of Engineers (IDA) and EIT Urban Mobility as part of the Travalytics project. Speakers from CONCITO, EY, and 2050 contributed insights into the climate impact of commuting, the evolving policy landscape, and the practical implications of sustainability reporting for transport-related emissions. Below a short summary of the discussion.

Passenger transport has a central role in climate mitigation

Passenger transport plays a pivotal role in Denmark’s emissions profile. Transport accounts for a third of Denmark's total emissions and private cars account in turn for approximately 54% of transport-related CO₂ emissions. While the transition to electric vehicles is progressing, projections indicate that combustion-engine vehicles will continue to dominate the fleet well into the 2030s. This slow turnover presents a significant barrier to meeting near- and mid-term climate targets.

Beyond tailpipe emissions, car-based mobility systems carry a broader sustainability burden. The impacts extend to land use patterns, public health, and the embedded emissions of supporting infrastructure. Parking facilities, for example, are often overlooked in transport climate assessments, yet their construction involves considerable CO₂ emissions from concrete, steel, and earthworks (12,5 tonnes per parking place). As well as considerable climate impacts, automobility also has significant other impacts, including contribution on a worldwide scale to 1 in 34 deaths.

CSRD and the Evolving Legislative Framework

The Corporate Sustainability Reporting Directive (CSRD) requires that companies assess and disclose their environmental and social impacts using the European Sustainability Reporting Standards (ESRS). Central to this is the principle of double materiality, which requires organisations to evaluate both how they affect, and are affected by, sustainability-related risks and opportunities.

Employee commuting falls within Scope 3 emissions (category 7) and is relevant under several ESRS areas, including climate change (E1), own workforce (S1), and business conduct (G1). Despite this, commuting is often undervalued in materiality assessments, even though it can have implications for emissions reduction, health and wellbeing, stakeholder expectations, and corporate reputation. In Swedish sustainability reports, if it is included, then commuting generally accounts for 5-10 % of total emissions, according to work done by 2050 consulting .

The phased implementation of CSRD, beginning with large companies in 2025, is increasing the demand for consistent, auditable ESG data across entire value chains. Although the recent Omnibus adjustments aim to reduce reporting burdens for smaller suppliers, the overall trajectory points toward more comprehensive disclosure, and a clear framework for sustainability reporting.

The Role of Data

Reliable data is critical for integrating employee transport into sustainability strategies. Although CSRD strengthens the incentive to measure commuting-related emissions, many organisations do not measure this, and if they do, the best practise methodology is through web surveys.

As the CSRD matures and reporting standards evolve, data on employee transport is likely to become more structured, comparable, and decision-relevant. The challenge ahead is to ensure that such data collection efforts translate into concrete sustainability actions and not only into improved reporting.

Future Prospects: From Compliance to Transformation

The discussion throughout the event underscored a broader ambition: to move beyond compliance and use the CSRD framework as a lever for strategic transformation. While many organisations are currently focused on understanding the technical and procedural demands of the legislative frameowrk, the long-term potential lies in aligning sustainability reporting with operational change.

What is “material” will evolve over time, starting with the obvious big emissions posts, but then finding new ways to tackle societal problems for which companies have a role. There is a potential, for example that for areas where companies have an impact in societal problems and where there is a lack of data that it could be "material" to collect data and share it with the public sector.

Within the topic of employee transport, it likely in the longer term that stronger cooperation between companies, municipalities, and public transport providers will develop. As regulatory requirements evolve and public expectations increase, organisations that proactively address transport within their sustainability agenda may be better positioned—not only in terms of compliance, but also in terms of competitiveness, resilience, and employee value proposition. At the end of the day, it will be the business case that will be the key driving factor for businesses.


Speakers and references

  • Henrik Gudmundsson, Concito

  • Mats Tedenvall, 2050

  • Gitte Gram Løth, EY Denmark

  • Sara Brogaard, LUCSUS, Lund University

  • Lasse Schelde, IDA

  • Anna Stankovski Clark, Trivector Traffic & Travalytics

  • Miner et al. (2024) Car harm: A global review of automobility’s harm to people and the environment: https://www.sciencedirect.com/science/article/pii/S0966692324000267

Cheaper. Easier. Better.

The journey towards more sustainable and healthy commuting starts with high-fidelity data. Talk to us and learn more about what Travalytics can do for your organisation!

Info

Travalytics - The seamless employee travel reporting tool

From Lund with ❤️

Contact

Travalytics
c/o Trivector Traffic AB

Vävaregatan 21
222 36 Lund
Sweden

This project is co-funded by EIT Urban Mobility, an initiative of the European Institute of Innovation and Technology (EIT), a body of the European Union. EIT Urban Mobility acts to accelerate positive change on mobility to make urban spaces more liveable.

© Travalytics 2025. All Rights Reserved.

Cheaper. Easier. Better.

The journey towards more sustainable and healthy commuting starts with high-fidelity data. Talk to us and learn more about what Travalytics can do for your organisation!

Info

Travalytics - The seamless employee travel reporting tool

From Lund with ❤️

Contact

Travalytics
c/o Trivector Traffic AB

Vävaregatan 21
222 36 Lund
Sweden

This project is co-funded by EIT Urban Mobility, an initiative of the European Institute of Innovation and Technology (EIT), a body of the European Union. EIT Urban Mobility acts to accelerate positive change on mobility to make urban spaces more liveable.

© Travalytics 2025. All Rights Reserved.

Cheaper. Easier. Better.

The journey towards more sustainable and healthy commuting starts with high-fidelity data. Talk to us and learn more about what Travalytics can do for your organisation!

Info

Travalytics - The seamless employee travel reporting tool

From Lund with ❤️

Contact

Travalytics
c/o Trivector Traffic AB

Vävaregatan 21
222 36 Lund
Sweden

This project is co-funded by EIT Urban Mobility, an initiative of the European Institute of Innovation and Technology (EIT), a body of the European Union. EIT Urban Mobility acts to accelerate positive change on mobility to make urban spaces more liveable.

© Travalytics 2024. All Rights Reserved