CSRD: Turning Mandatory Reporting into a Competitive Edge

The European Union’s Corporate Sustainability Reporting Directive (CSRD) makes sustainability disclosures mandatory for thousands of companies. Deloitte’s recent assessment of 200 early adopters reveals both compliance challenges and an emerging opportunity to use reporting as a strategic differentiator.

The CSRD sets new standards for transparency, requiring businesses to detail environmental and social impacts throughout their value chains. According to Deloitte’s analysis, supply chain and procurement teams are adapting rapidly, embedding sustainability tracking into every facet of operations.

Consumer-facing industries lead the charge, actively mapping suppliers and reporting indirect, Scope 3 emissions. Nearly all consumer businesses (over 90%) now disclose emissions linked to purchased goods and services, and 94% report on emissions from upstream transport and distribution. Circular economy commitments are also on the rise, with disclosures commonly covering product lifecycle improvements, such as recyclability and the use of secondary materials.

Companies in technology, media, and telecommunications are incorporating further disclosures on labour standards and responsible data use, with around 60% reporting on workers within their value chain. Industrial firms, meanwhile, are setting ambitious targets for climate transition and resource conservation, with 30 firms disclosing explicit net zero targets for Scope 3 emissions, 73% reporting on biodiversity and ecosystems, and 51 publishing climate transition plans.

In financial services, 90% of banks now disclose specific targets for financed emissions, though there’s still a reliance on estimates rather than direct supplier or counterparty data. 

Demand for Robust Data Systems

Deloitte’s study makes one challenge clear: the shift from voluntary reporting to regulated, finance-grade disclosure is demanding robust IT solutions and integrated platforms.

Accurate measurement and granular, actionable insights are now essential, not just for compliance, but to drive better decision-making and strategic change.

Metro’s MVT ECO platform supports the complexities of CSRD and wider ESG regulations, combining real-time data capture, carbon footprint analytics, and transparent reporting for every shipment across all modes and origins.

Metro delivers scalable IT capability so sustainability teams can easily track, drill down, and export the relevant emissions data needed for formal disclosure, climate planning, and offset strategies.

Scope 3 Emissions, Circularity, and Beyond

In line with CSRD’s requirements, Metro’s cloud-based system measures and reports CO₂ equivalent emissions for every consignment by mode and route, making Scope 3 tracking efficient and actionable.

The software is accredited to leading sustainability standards, providing trustworthy data for both internal and third-party audits and ensuring conformance with the Global Logistics Emissions Council (GLEC) and EN 16258 frameworks.

As circular economy practices, such as material recyclability and durability, become integral to supply chain design, MVT ECO gives businesses the data they need to embed these strategies and assess their environmental performance.

Verified Offset and Transparent Action

A unique feature of the MVT ECO platform is the ability for customers to participate in verified carbon offset programmes, supporting projects from renewable energy delivery to rainforest conservation. This not only helps eradicate residual emissions but also offers advantages aligned with UN Sustainable Development Goals, strengthening community, social, and biodiversity outcomes.

Continuous technological improvement means Metro customers can anticipate regulatory change, report with confidence, and make sustainability the cornerstone of performance and growth.

Empowering the Future of Sustainable Supply Chains

As CSRD raises the bar for supply chain sustainability, companies must move beyond compliance to proactive, data-driven improvement. With Metro’s MVT ECO platform, supply chain managers and sustainability teams gain the measurement, reporting, and offsetting capabilities needed for rigorous CSRD disclosure, and the competitive agility required in a rapidly changing market.

EMAIL Andrew Smith, Managing Director, today to learn more.