New sustainability regulations are changing how companies collect, manage, and report non‑financial data. The Corporate Sustainability Reporting Directive (CSRD) strengthens sustainability reporting across the European Union by setting clearer expectations for what is disclosed and how.
For organizations in scope, CSRD has practical implications for functions that already generate sustainability data, including managed travel programs.
Business travel sits within Scope 3 emissions and is often one of the most visible categories to measure and manage. Travel managers are therefore increasingly asked to support ESG and finance teams with credible data, clear methodologies and documented processes.
This guide explains what CSRD means for managed travel programs and what travel managers can do now, regardless of when formal reporting obligations begin.
What is CSRD?
CSRD is an EU regulation that strengthens how companies report sustainability information, including environmental, social and governance (ESG) impacts.
Companies in scope must publish sustainability information as part of their management reporting, using a consistent structure and defined reporting standards. In practice, this is done using the European Sustainability Reporting Standards (ESRS). The aim is to make sustainability information more transparent, comparable and auditable for regulators, investors and other stakeholders.
CSRD focuses on how sustainability information is identified, measured and disclosed, including how organizations assess what is material to their business and value chain.
For travel managers, CSRD matters because business travel data may be used as an input into sustainability reporting, particularly where travel emissions are identified as a material topic.
Will CSRD affect corporate travel programs?
CSRD requires companies in scope to identify and disclose sustainability information that is material to their business. This includes assessing impacts, risks and opportunities across their operations and value chain through a double materiality assessment.
Business travel sits within Scope 3 emissions (Category 6) and is within the scope of assessment. Whether travel emissions are disclosed under CSRD depends on the outcome of the organization’s assessment, rather than being an automatic requirement.
For many organizations, business travel is one of the more visible and well‑governed Scope 3 categories. Travel data is typically captured through booking, expense and policy systems, meaning it is often used as an input into sustainability reporting.
As a result, travel managers are increasingly asked to support sustainability, finance and procurement teams with emissions data, clear methodologies, and documented processes (even where formal reporting obligations sit elsewhere in the organization).
For more information read our guide on how to measure travel related emissions.de and will affect foreign companies with significant business in the EU.
CSRD scope and timeline
The scope and timing of CSRD have evolved following recent EU simplification measures. The directive has already begun to apply to some large organizations, but the overall rollout is phased and the number of companies required to report has been reduced compared to earlier proposals.
As a result, not every organization originally preparing for CSRD will ultimately fall within scope, and reporting timelines may differ depending on company size, structure and location.
Importantly, CSRD’s impact is not limited to organizations that must publish a sustainability report themselves. Organizations that are part of the value chain of a CSRD‑reporting company may still be asked to provide sustainability data to support customers’ reporting and assurance requirements.
Even where an organization is not required to report, the ability to measure, report and reduce Scope 3 emissions remains increasingly important. Business travel emissions are often scrutinized by customers, investors and employees, and may be requested as part of sustainability disclosures, RFPs and supplier assessments.
Because travel data is already captured through managed programs, it can be a practical place to improve emissions transparency, demonstrate progress and support wider decarbonization goals independent of formal reporting requirements.
For more detail on why business travel is often a practical starting point for Scope 3 reporting and reduction, see Why business travel emissions are low‑hanging fruit for Scope 3 reduction.
CSRD and what travel managers can do now
Travel teams can take practical steps now to improve readiness and respond to internal or customer requests.
1. Confirm how your organization may be impacted
Work with sustainability, finance or legal teams to understand whether your organization falls within scope, and if so, what timeline is being used internally. Even where CSRD does not apply directly, be aware of potential value‑chain data requests from customers or partners.
2. Review how travel emissions are currently measured
Ensure there is clarity on which emissions methodologies are being used, what data sources are included, and how consistently emissions are calculated across regions and travel categories. Document key decisions so results can be explained to sustainability, finance and audit stakeholders.
3. Assess data quality and governance
Assess how accurate and explainable your travel data is. Maintain documented processes, data ownership, and an audit trail so figures can be validated.
4. Understand how travel data is used beyond reporting
Travel emissions data should not exist only for disclosure. Use it to support decisions such as high‑impact routes, modal shift opportunities and policy updates, and to inform reduction efforts over time.
5. Prepare for questions
Customers, procurement teams and sustainability leaders increasingly expect transparent Scope 3 data. Having a clear narrative around how travel emissions are measured and managed helps you respond confidently.
How BCD can help
Preparing for CSRD or responding to Scope 3 expectations starts with consistent data, clear methodologies and processes that stand up to scrutiny.
BCD’s Sustainability Solution embeds emissions measurement, reporting and decision support into the managed travel program.
Learn more about how BCD supports sustainable business travel
BCD’s first-of-its kind offering integrates sustainability into the entire travel management process
BCD partnered with SQUAKE, a leading climate-tech company, to streamline carbon emission related action across various industry tools and touchpoints. The result is a game-changing offering for BCD clients and prospects, making sustainable travel easier and more transparent for everyone involved. The offering helps customers prepare for CSRD by:
- Reporting on emissions and progress
- Setting sustainability goals and carbon targets
- Driving traveler behavior change
Applying carbon tax or allocate carbon emissions reduction and removal project costs at the point of sale