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TMS Role in Scope 3 Emissions Reporting and CSRD Compliance

Explains how a TMS supports standardized emissions data collection, GLEC calculations, and regulatory reporting for Scope 1-3 logistics emissions under EU CSRD and ETS rules.

Published
June 4, 2026
Read time
3 min read
Source

Details EU Corporate Sustainability Reporting Directive requirements for logistics emissions disclosure starting 2024, including Scope 3 transport data that often represents 90 percent of total emissions. Describes how TMS platforms consolidate multimodal shipment data, apply GLEC methodology, and generate reports needed for compliance. Covers penalties for non-compliance and operational steps shippers can take to measure, consolidate loads, and select lower-emission carriers.

Key takeaways

EU CSRD requires companies above 500 employees to report Scope 1-3 logistics emissions from January 2024

Scope 3 transport emissions typically account for up to 90 percent of a company's total carbon footprint

TMS platforms enable standardized emissions calculations using distance, weight, and mode data across road, sea, air, and rail

GLEC Framework provides the globally recognized method for harmonized logistics emissions reporting

Non-compliance penalties can reach 5 percent of annual turnover or fixed fines up to 10 million euros

Market overview

SCR methodology note

Vendor landscape

Leaders

Implementation considerations

Important consideration