The EU’s Corporate Sustainability Reporting Directive (CSRD) is transforming how businesses track and report greenhouse gas (GHG) emissions. With new reporting deadlines fast approaching, efficient emissions tracking is essential—not only for compliance but also for driving sustainability and long-term business success.
Understanding the CSRD: a new era of accountability
The CSRD, effective since January 2023, brings a sharper focus to corporate transparency. It replaces the Non-Financial Reporting Directive (NFRD) and introduces more detailed, standardised disclosures across environmental, social, and governance (ESG) areas. That includes how companies manage and report emissions — and the bar is now much higher.
Here’s a quick look at the phased rollout:
Phase 1: Large public-interest entities (PIEs)
- Who: Companies already subject to the NFRD (listed companies, banks, insurers with 500+ employees)
- Reporting period: Financial years from 1 January 2024
- First reports due: 2025
Phase 2: Other large EU companies
- Who: Companies meeting two of the following:
- 250+ employees
- €50M+ turnover
- €25M+ in assets
- Reporting period: Financial years from 1 January 2025
- First reports due: 2026
Phase 3: Listed SMEs
- Who: Small and medium-sized enterprises listed on EU-regulated markets
- Reporting period: Financial years from 1 January 2026
- First reports due: 2027
- Optional deferral: Until 2029
Phase 4: Non-EU companies
- Who: Companies with €150M+ turnover in the EU and either:
- An EU subsidiary classified as “large”
- A listed EU subsidiary
- A branch with €40M+ in turnover
- Reporting period: Financial years from 1 January 2028
- First reports due: 2029
For organisations managing vehicle fleets or business travel, these rules bring big challenges — but also big opportunities.
Why emissions tracking matters
Transport generates around 15% of global greenhouse gas (GHG) emissions—a significant share, especially for businesses that operate fleets, company vehicles, or have regular employee travel. To cut emissions and meet regulatory demands, organisations need accurate, real-time data.
Under the CSRD, companies must report emissions across three key scopes:
- Scope 1: Direct emissions from owned or controlled vehicles
- Scope 2: Indirect emissions from energy use (like charging EVs)
- Scope 3: All other indirect emissions — from third-party logistics, supplier activities, employee commuting, and business travel. Scope 3 is often the hardest to measure but can represent the largest share of an organisation’s carbon footprint.
Having accurate data across all three scopes isn’t just about compliance — it gives businesses the insights they need to reduce their carbon footprint, improve efficiency, and make informed decisions that support sustainability goals.
The problem: most businesses aren’t ready
Even as the pressure ramps up, many companies still struggle with emissions data. Common challenges include:
- Lack of monitoring: A significant number of businesses are still in the early stages of implementing robust emissions tracking systems.
- Confusing data: One in four managers struggle to make sense of the emissions data they have.
- Manual reporting: KPMG (2024) found that 47% of companies still manage ESG data using spreadsheets.
These issues make it harder to report accurately — and increase the risk of non-compliance. Failure to meet CSRD requirements can lead to reputational damage, regulatory fines, and lost investor confidence.
The solution: CameraMatics ZERO
CameraMatics ZERO is designed to make Scope 1 and Scope 3 emissions tracking simple, smart, and scalable. It’s a mobile app – so no hardware is required — and it is designed for businesses that want to get ahead of CSRD reporting without adding major costs or complexity.
Whether you’re a fleet manager, sustainability lead, or operations director, ZERO helps you:
- Track all modes of transport: Get accurate emissions data for company vehicles, employee-owned cars, public transport, and more.
- Analyse in real time: Access emissions insights instantly and make smarter, faster decisions.
- Automate reporting: Generate CSRD- and ESRS-aligned reports with no need for manual input or calculations.
- Simplify business travel and expenses: Manage trips, costs, and emissions in one streamlined experience.
Why proactive emissions management pays off
The benefits go far beyond simply meeting regulatory requirements:
- Stay ahead of compliance: Meet CSRD obligations with confidence—and avoid costly penalties.
- Boost operational efficiency: Uncover inefficiencies in your fleet or travel patterns and take action.
- Strengthen your brand: Demonstrate to customers, partners, and investors that you’re committed to sustainability.
- Reduce costs: Lower fuel spend, optimise routes, and prevent delays tied to non-compliance.
Ready to simplify emissions tracking?
CSRD deadlines are fast approaching. With CameraMatics ZERO, you can simplify emissions tracking, cut down on admin, and stay one step ahead of compliance requirements.
Want to see ZERO in action? Book a quick demo or get in touch with our team today.
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