Companies must report their carbon footprint.

Author: Konrad Potocki

The obligation for almost everyone in the supply chain to record their carbon footprint is fast approaching. From manufacturers, to transport, distribution and trading companies. It all depends on the size of the company and the registration obligation will take place in stages.

Everything is regulated by the EU’s CSRD (Corporate Sustainability Reporting Directive) on the obligation of so-called non-financial reporting. This involves reporting on areas related to environmental protection, social responsibility and human rights. 

Thus, in the case of the carbon footprint, the obligation to calculate and publish it is first imposed on companies with more than 500 employees (2024 report). The following year, carbon footprint reporting will also apply to companies with more than 250 employees (2025 report). And finally, for 2026, such an obligation will apply to a proportion of small and medium-sized enterprises: with the understanding, however, that they have the option until 2028 to report that they are not ready to calculate their carbon footprint.

What is a carbon footprint? It is the total sum of greenhouse gas emissions associated directly and indirectly with an event, organisation or product, expressed in units of mass CO2e (carbon dioxide equivalent). The European Union’s current targets are to reduce greenhouse gas emissions by at least 55% by 2030 and then become climate neutral by 2050. 

If you want to learn more about the legal changes for the supply chain in the European Union, listen to the webinar (in Polish): LOGISTICS TALKS.