The role of mobility data in CSRD reporting


Since 2024, large companies have been required to comply with the CSRD (Corporate Sustainability Reporting Directive). Recent changes in 2025 have adjusted the timeline: large companies with fewer than 500 employees will now report starting in 2027 instead of 2025, while small and medium-sized enterprises (SMEs) with securities listed on EU regulated markets will need to comply from 2028, rather than 2026.
👉 More information on the CSRD here
One of the key category to report on in the CSRD is the “environmental reporting”. Corporate mobility falls under the scope 3, one of the hardest scope to measure. In 2022, the transport sector in Belgium emitted approximately 24.19 million tons of CO₂ equivalent, accounting for about 27% of the country's total greenhouse gas emissions (source)
Reporting on the environmental and social impact of transportation, such as emissions and resource use, is an important part of being more sustainable. By collecting employees’ mobility habits, companies can track and reduce their carbon footprint of the scope 3, and prove their commitment to more efficient and responsible operations. Including their employees’ mobility data in CSRD reports helps businesses stay transparent and meet the growing demand for accountability in environmental performance.
Mbrella’s recent feature Analytics simplifies this process with data collection and easy exports, based on data logged by the employers as well as by the employees, giving an overview on detailed CO2 emissions per capita and overview of commute times and distances to optimise their mobility policy, with a reporting support for PDE/BVP and CSRD.