Policy implications of the “Corporate Sustainability Due Diligence Directive” in the industry of logistics

Current environmental considerations for a safer, greener and healthier future have led the European Commission to implement the Corporate Sustainability Due Diligence Directive (CSDDD), which requires industry to adopt and follow appropriate practices to improve environmental and social efficiency on a global scale. Companies should introduce technologies and tools as well as approaches and practices that enable them to communicate the sustainability aspects of their supply chains. This will enable transparency and ensure environmental and social responsibility. In this context, this paper aims to analyse the policy implications of the CSDDD in the logistics industry and propose a common approach to corporate sustainability reporting (CSR) tailored to the needs of logistics companies. The focus is on the steps and due diligence processes that companies in this sector should follow to report legal and compliant information. The focus is on the monitoring and reporting mechanisms and procedures used to verify data on environmental and social aspects throughout the companies’ supply chain and to explain the corresponding policy implications. This data is used to produce corporate sustainability reports that provide valuable information on potential risks and violations (both social and environmental). Decision-makers can further evaluate this information and implement appropriate measures and practices to mitigate these risks and address potential challenges.