Bridging the Gap from policy to practice: An Ex-Ante Policy Analysis of Greenhouse Gas Reporting under the Corporate Sustainability Reporting Directive, in the logistics sector

Abstract

This thesis explores the implementation of the Corporate Sustainability Reporting Directive (CSRD), specifically the Environmental Sustainability Reporting Standard (ESRS) E1, within the logistics sector. As a major contributor to global greenhouse gas (GHG) emissions, the logistics sector faces both challenges and opportunities in aligning with the CSRD’s objectives to promote transparency and sustainability. Through a qualitative case-study approach, the research investigates how logistics companies navigate GHG reporting under CSRD ESRS E1 and identifies key factors influencing their alignment with sustainability goals. The findings highlight three forms of decoupling between policy and practice, including loose coupling between compliance and internal operations, and the gap between sustainability policies and operational realities. Additionally, the study reveals several internal and external factors contributing to these misalignments, such as resource limitations and the complexity of supply chains. The thesis concludes with actionable recommendations for businesses and policymakers to enhance the effectiveness of CSRD implementation and reduce policy-practice decoupling, contributing to meaningful progress in GHG emissions reduction.