Exploring the Visibility of Emission Data in Transport Chains Challenges within emissions traceability for companies and their stakeholders

Abstract

In response to the increasing urgency of climate change and the introduction of reg- ulatory frameworks such as the EU’s Corporate Sustainability Reporting Directive (CSRD), companies are under mounting pressure to quantify and report greenhouse gas (GHG) emissions throughout their value chains. The transport sector, which ac- counts for a significant share of global emissions, presents particular challenges due to its fragmented structure, complex stakeholder networks, and widespread reliance on subcontracted services. Despite recent standardisation efforts, including ISO 14083 and the GLEC Framework, companies continue to face difficulties in access- ing high-quality emission data, ensuring methodological consistency, and facilitating reliable data exchange. This study explores the barriers and enablers related to the collection and sharing of transport emissions data between transport service providers and transport buyers. A qualitative case study was conducted, based on 19 semi-structured interviews with companies operating across various sectors and supply chain roles. The collected data was analysed through a thematic analysis, which allowed for the identification of recurring patterns and underlying challenges across stakeholder groups. To structure the findings and enhance clarity, a framework was developed that organises the key themes and illustrates how they interact within the broader context of transport emissions reporting. The results of the study show that the main barriers to effective emissions reporting lie not in the absence of regulatory ambition, but in the limited practical capacity to meet increasing data demands. A key gap exists between top-down policy re- quirements and the day-to-day realities of data collection and exchange, especially within subcontracted and SME-dominated logistics chains. The findings highlight the urgent need for interoperable digital systems, harmonised templates, and support mechanisms that enable more efficient, accurate, and scalable reporting. Further- more, the study underscores the importance of sector-wide collaboration and shared responsibility among transport buyers, providers, and policymakers.