Introduction

As part of its mandate granted by the Corporate Sustainability Reporting Directive to provide technical advice to the European Commission on European Sustainability Reporting Standards (‘ESRS’), EFRAG is tasked to develop a set of sector-specific draft ESRS. This will be multi-year exercise.

On this page, stakeholders can find information related to the development of ESRS for Road Transport sector.


About the sector

Passenger land transport: urban and suburban passenger land transport, taxi operation + other passenger land transport not classified elsewhere

Operation of passenger land transport: For motor vehicles, operation of vehicles designated as category M2 or M3, in accordance with Article 4(1) of Regulation (EU) 2018/858, for the provision of passenger transport. The economic activities in this category may include operation of different modes of land transport, such as by motor bus, trolley bus. The economic activities in this category also include taxi operation, scheduled long-distance bus services, charters, excursions and other occasional coach services, airport shuttles (including within airports), operation of school buses and buses for the transport.

Operation of vehicles designated as category N1, N2 or N3 falling under the scope of EURO VI, step E or its successor, for freight transport services by road.