Road Transport standard setting

As discussed elsewhere, EFRAG is tasked to develop a set of sector-specific draft ESRS over multiple years. On this page, stakeholders can find information related to the development of ESRS for Road transport sector. 

About the sector

The sector standard for road transport includes undertakings that are typically active in two sector categories: passenger land transport and freight transport services by road.

First, passenger land transport, including urban and suburban passenger land transport, taxi operation and other passenger land transport not classified elsewhere. The economic activities in this group include scheduled urban, suburban or long-distance road transport of passengers by e.g. motor bus, coach, trolley bus, minibus. This group also includes operation of school buses and buses for transport of employees. In addition, this group also includes non-scheduled urban, interurban and long-distance road transport of passengers in vehicles of 10 or more people and this may include transport by bus, coach, trolley bus or minibus. The economic activities in this group also include on-demand transportation of passengers in vehicles with driver, for transport of 9 or less people such as taxi services, bike taxis and private hire vehicles with driver and motorbike taxi services.

Secondly, Freight transport services by road include all freight transport operations by road such as logging haulage, livestock haulage, refrigerated haulage, heavy haulage, bulk haulage, including haulage in tanker trucks, haulage of automobiles, transport of waste and waste materials, without collection or disposal, road transportation of freight on behalf of postal or courier units, without carrying out any other post or courier activities, road transportation of objects between different units (e.g. buildings, storage units..) and rental of freight vehicle with driver. This group of activities also include removal services to businesses and households by road transport. In addition, all the activities of postal services operating under a universal service obligation by one or more designated universal service providers, for delivery of letters, postcards, printed papers, small packets, goods or documents are also included. This group includes also home delivery services and delivery of packages or parcels by firms operating outside the scope of the universal service obligation.

The NACE codes (per SEC 1[1]) for the sector are as follows:

• H49.31 Scheduled passenger transport by road
• H49.32 Non-scheduled passenger transport by road
• H49.33 On-demand passenger transport activities by vehicle with driver
• H49.39 Other passenger land transport not classified elsewhere
  
• H49.41 Freight transport by road
• H49.42 Removal services
• H53.10 Postal activities under universal service obligation
• H53.20 Other postal and courier activities
  

If you have any questions on the implementation of the sector agnostic standards please log your question using this link. 

[1] Still subject to discussion and change.