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ETC Conference Papers 2025

Stakeholders’ perceptions of emissions reporting in the Finnish logistics sector

Seminar
Day 1 (17 Sep 2025), Session 3, Emission Calculation and Reduction, 16:00 - 18:00

Status
Accepted, documents submitted

Submitted by / Abstract owner
Erika Kallionpää

Authors
Erika Kallionpaa, Tampere University (presenter)
Harri Pyykko, VTT Technical Research Centre of Finland Ltd.
Markus Pollanen, Tampere University

Short abstract
This study presents the current state and development prospects of logistics emissions reporting. The findings show increased awareness and interest in emissions reporting in logistics sector, but some challenges remain.

Abstract
Transport emissions reduction targets and green transition, both in the EU and globally, require companies to adapt to changes and implement different measures to develop environmentally more sustainable logistics. Improved logistics data sharing practices and comparable emission data are crucial enablers to support policy-driven emission mitigation targets. Emissions calculation and reporting can be used to monitor development and target measures correctly. Moreover, as Corporate Sustainability Reporting Directive (CSRD) already obliges larger companies to carry out sustainability reporting in the EU, emissions reporting in logistics sector has become a very topical issue. The aim of this study is to present the current state and future prospects of logistics emissions calculation and reporting development focusing especially on the situation in the Finnish logistics sector. The study describes the readiness of heterogenous companies, the challenges related to emissions reporting and utilisation of emissions data and measures towards an ideal emissions reporting.
To reach the aims, a literature review was conducted and a stakeholder workshop was organized in Finland in January 2025. In the literature review the focus was on the development of and views on emissions reporting in logistics sector. The heterogenous participants of the workshop were representatives from trade and industrial companies as well as logistics and transport companies, authorities, consultants and other professionals in the field of logistics. The participating companies also run international logistics operations; thus, the results of the workshop can be generalised beyond Finland. The views of heterogenous participants are needed to form a holistic overview of logistics sector. During the workshop, the 34 participants were divided into four small groups. Each of the four groups had its own facilitator. As a method, the Futures Triangle was used to find out the current state of development regarding logistics emissions calculation and reporting, the challenges and barriers related to the utilisation of emissions data and future development. The Futures Triangle is an analytical framework, which helps to establish a big-picture view of changes and recognize the desired futures and barriers to change. The results of the workshop were analysed using qualitative content analysis.
As a result, the study presents views on the development of logistics emissions reporting among companies. The views are reflected to the overall situation within the logistics sector in Finland. Based on the workshop, companies’ awareness of emissions issues and willingness to utilise emissions data have further increased, but there are still challenges. In particular, the following challenges were raised: variations in practices and implementation, differences in the capabilities of actors, variation in the availability of the data, and the fact that data is not commensurate. However, there is a clear expectation that the importance of environmental reporting will increase in the future. Especially the growth of customer requirements and the influence of tendering and buying power were recognized to be strong drivers for developing logistics emissions reporting further. The results highlight the need of a comprehensive verification and the importance of intersectoral cooperation and sharing of good practices in the future. The experts participating in the workshop assessed the Futures Triangle framework as a suitable method to identify the factors influencing the future and study emissions reporting in logistics sector.
For the research community, this study deepens the understanding about the logistics emissions reporting development, challenges to reach the common desired future and future development prospects. This study also presents a novel application of the Futures Triangle in this context as the method involves future-oriented approach and recognises the influence of weight of the past such as limitations and obstacles. For the companies, this study illustrates the development status of logistics emissions reporting in Finland and gives information to further develop the reporting. For the authorities, this study provides information on where progress has been made and what still needs to be done to support the development. Companies involved in the study operate internationally, so the results of the study can be generalized more broadly.
This study is a follow-up study for a larger project related to developing logistics emissions reporting which was made for the Finnish government in 2023-2024. This study is very relevant and timely as the coordination of statements in the CountEmissionsEU framework is in progress.

Programme committee
Freight and Logistics

Topic
Moving towards sustainable transport in a polarised world