Industry Focus — Transport & Logistics

ESG for India's Transport & Logistics Sector

From fleet decarbonisation and Scope 1 & 3 emissions reporting to warehouse energy intensity and driver safety disclosures — we help freight operators, 3PLs and logistics parks navigate every ESG obligation with precision.

BRSR CoreGHG ProtocolISO 14083SBTi FLAGBS-VI / CAFEGreen Freight India

14%

of India's total CO₂ emissions attributable to logistics & road transport

$150 Bn

India road freight market size — fastest-growing logistics segment

869

electric medium- & heavy-duty freight vehicles on Indian roads as of 2024

70%

of Indian freight moves by road — highest fossil fuel dependency globally

Material Topics

What ESG topics are most material?

Based on SASB Industrials, GRI standards and our proprietary materiality database across 200+ clients.

F
Critical

Fleet GHG Emissions & Decarbonisation Pathway

Road transport accounts for 88% of logistics GHG emissions in India. BRSR Core requires verified Scope 1 fleet emissions with intensity ratios. Institutional clients and export shippers now demand ISO 14083-compliant carbon-per-tonne-km disclosure as a contract prerequisite.

ShippersInvestorsRegulators
D
Critical

Driver Safety, Fatigue & Road Incident Rate

Logistics is among India's highest-risk sectors for occupational fatalities. BRSR Core mandates LTIFR disclosure and MV Act compliance. Large shippers (FMCG, e-commerce, pharma) are now requiring driver safety KPIs as supplier onboarding conditions.

RegulatorsShippersEmployees
W
High

Warehouse Energy Intensity & Green Certification

Warehousing and cold-chain facilities are increasingly required to hold IGBC / LEED Green certification by institutional logistics park investors (REITs, PE funds) and large FMCG / pharma tenants. Rooftop solar and LED retrofit are now table-stakes for ESG-rated logistics parks.

InvestorsTenantsLenders
S
High

Supply Chain Scope 3 Emissions Disclosure

BRSR value-chain disclosures require top logistics partners to report Scope 3 Category 4 (upstream transport) emissions. EU CSDDD and large MNC supply chain ESG programmes are demanding freight emission factor data from Indian 3PLs — a capability gap for most operators.

MNC ShippersInvestorsEU Buyers
L
High

Last-Mile Labour Standards & Gig Worker Rights

SEBI and the Ministry of Labour are increasing scrutiny on gig logistics worker welfare. Platform-based delivery operators face BRSR social disclosures on contractor pay parity, social security coverage and grievance redressal — material to investor ESG ratings.

RegulatorsWorkersInvestors
F
Medium

Fleet EV Transition & FAME/PM e-DRIVE Compliance

PM e-DRIVE scheme incentives for EV commercial vehicles require fleet operators to track and report electrification ratios. Green logistics financing from SBI, SIDBI and DFIs is increasingly conditional on verifiable EV fleet transition roadmaps with SBTi-aligned milestones.

LendersRegulatorsShippers
Regulatory Landscape

Every regulation that applies to your operations

Framework

BRSR Core (SEBI)

Securities & Exchange Board of India

TypeMandatory
Scope

Listed logistics companies in NIFTY 1000. Assured fleet GHG, LTIFR and supply chain Scope 3 KPIs.

Effective

FY 2023–24

Framework

BS-VI Emission Standards

MoRTH / CPCB

TypeMandatory
Scope

All new commercial vehicles. Equivalent to Euro-VI norms. Non-BS-VI fleet retirement enforced from April 2020.

Effective

Active

Framework

Motor Vehicles Act (MV Act) Safety

Ministry of Road Transport & Highways

TypeMandatory
Scope

Driver hours-of-service, vehicle fitness, AIS140 GPS tracking, speed governors on all commercial vehicles.

Effective

Active

Framework

National Logistics Policy (NLP)

DPIIT / Commerce Ministry

TypeVoluntary
Scope

Logistics cost reduction from 14% to 8% of GDP by 2030. Green freight targets, multimodal shift and DFC integration.

Effective

2022 Active

Framework

PM e-DRIVE Scheme

MoHI&PE / NITI Aayog

TypeVoluntary
Scope

Demand incentives for electric commercial vehicles, e-buses and charging infrastructure. Replaces FAME-II from FY 2025.

Effective

FY 2024–25

Framework

Carbon Credit Trading Scheme (CCTS)

MoEFCC / BEE

TypeEmerging
Scope

India's domestic carbon market. Transport sector expected to be included in Phase 2 of the CCTS from FY 2026–27.

Effective

FY 2026–27

Framework

ISO 14083 — Transport Emissions

ISO / GHG Protocol

TypeVoluntary
Scope

International standard for quantification and reporting of GHG emissions from transport chain operations. Required by MNC shippers.

Effective

Buyer-Driven

Framework

EU CSDDD Supply Chain Due Diligence

European Commission

TypeEmerging
Scope

Indian logistics operators serving EU exporters must provide scope 3 emissions data and labour rights documentation from 2026.

Effective

2026 (EU)

Mandatory — legal obligation
Voluntary — investor / buyer expectation
Emerging — regulatory pipeline
Our Approach

How we work with logistics operators & 3PLs

A four-phase programme aligned to fleet-heavy, asset-light and integrated logistics operators — from fleet-level GHG baselining to BRSR Core assurance and green logistics finance.

01
Step-01

Fleet & Facility ESG Baseline

Full fleet GHG inventory (Scope 1 diesel consumption, Scope 2 depot electricity, Scope 3 freight subcontracting) per ISO 14083. Warehouse energy intensity audit, LTIFR calculation and BRSR Core KPI gap mapping across all operating entities.

4–6 Weeks
02
Step-02

GHG Inventory & Driver Safety Reporting

ISO 14064-3 verified Scope 1 fleet emission inventory, tonne-km emission intensity benchmarking, and LTIFR / road incident rate calculation aligned to BRSR Core assured metrics. Carbon-per-tonne-km disclosure ready for large shipper RFQs.

6–8 Weeks
03
Step-03

Fleet EV Roadmap & Green Logistics Finance

SBTi-aligned fleet decarbonisation roadmap — EV transition phasing, PM e-DRIVE incentive capture, LNG/CNG bridge strategy and green logistics SLL structuring with SIDBI, SBI and IREDA for EV fleet capex.

Ongoing
04
Step-04

BRSR Assurance & Shipper ESG Compliance

Annual BRSR Core assured disclosure covering fleet GHG intensity, LTIFR, gig-worker welfare metrics and value-chain Scope 3 data. Simultaneous output for MNC shipper ESG questionnaires, CDP Supply Chain and EU CSDDD documentation.

Annual Cycle

Typical ESG Maturity Uplift

BRSR Core Score86%
Fleet GHG Intensity ↓↓32%
LTIFR Reduction↓78%
EV Fleet Share24%
Warehouse Energy ↓↓28%

Certifications We Deliver

ISO 14083ISO 45001BRSR AssuredSBTi CommittedGreen Freight IndiaIGBC Warehouse
Our Services

What we deliver for transport & logistics

Pulled from all three practice areas — Strategy & Advisory, Finance & Risk, and Governance & Social — filtered for transport & logistics priority.

Priority

ISO 14083 Fleet GHG Inventory & Tonne-km Reporting

End-to-end Scope 1, 2 and 3 (freight subcontractor) GHG inventory for road, rail and multimodal operations. ISO 14083-compliant carbon-per-tonne-km disclosure for shipper RFQs, BRSR Core and CDP Supply Chain.

Priority

BRSR Core Assurance for Logistics Companies

Complete BRSR Core data collection covering fleet GHG intensity, LTIFR, gig-worker welfare, energy intensity of warehouses and value-chain Scope 3 data — with third-party assessment-ready documentation.

SBTi Fleet Decarbonisation Roadmap

Science-Based Targets aligned fleet transition strategy — EV adoption phasing by vehicle class, LNG/CNG bridge fuel plan, route-level emission intensity optimisation and SBTi commitment submission and verification support.

Driver Safety Programme & ISO 45001 Certification

LTIFR baseline and improvement programme, driver fatigue management system, AIS140 telematics ESG data integration, MV Act compliance audit and ISO 45001 OHS management system certification pathway.

Warehouse Energy Audit & IGBC Green Certification

Energy intensity baseline for warehousing and cold-chain facilities, rooftop solar feasibility, LED retrofit design, IGBC Green Factory / Warehouse certification pathway and renewable energy procurement strategy.

Green Logistics Sustainability-Linked Finance

PM e-DRIVE incentive structuring for EV fleet capex, SIDBI green logistics SLL design with EV fleet and GHG intensity KPI ratchets, IREDA clean transport financing and carbon credit monetisation under India's CCTS framework.

ESG Benchmarking

Where do transport & logistics companies stand on key ESG metrics?

Transport & Logistics ESG Performance Index

Fleet GHG Intensity Reporting
18%
91%
84%
Driver Safety (LTIFR)
3.8
0.9
1.6
EV Fleet Share (%)
0.4%
22%
11%
Warehouse Energy Certification
9%
78%
64%
India Average
Global Best Practice
ESG Astraa Clients

Carbon reporting is now a freight contract condition

Top FMCG, pharma and e-commerce shippers — including Hindustan Unilever, Nestlé and Flipkart — now require ISO 14083-compliant carbon-per-tonne-km data as a logistics RFQ prerequisite. Operators without verified GHG data are being removed from approved vendor lists.

Green logistics SLLs require SBTi-aligned roadmaps

SIDBI, SBI and DFI green logistics loan facilities are being structured with EV fleet share and GHG intensity KPI ratchets. Operators without SBTi-committed decarbonisation plans are being excluded from sub-9% green financing windows.

CCTS Phase 2 will include road freight by FY27

India's Carbon Credit Trading Scheme is expected to bring road freight into its compliance perimeter from FY 2026–27. Fleet operators without verified GHG baselines will be unable to trade credits or demonstrate compliance — risking regulatory penalties.

Gig worker welfare is the next BRSR flashpoint

SEBI and the Ministry of Labour are drafting gig worker welfare disclosure requirements under BRSR Principle 5. Platform logistics operators (hyperlocal, last-mile) face mandatory social security coverage, pay-parity and grievance redressal disclosures from FY 2025–26.

Free Resource

Transport & Logistics ESG Guide for Indian Fleet Operators & 3PLs

A practical guide to fleet GHG inventory, ISO 14083 carbon reporting, LTIFR reduction and BRSR Core assurance — with an implementation calendar for road freight, 3PL and warehousing operators.

What's Inside

  • ISO 14083 freight emission calculation methodology
  • Fleet decarbonisation roadmap — EV, LNG/CNG transition planning
  • LTIFR calculation and driver safety programme design
  • BRSR Core KPI checklist for logistics companies
  • Green logistics SLL structuring — SIDBI & DFI financing guide

Transport & Logistics Checklist

PDF Document

Key Areas Covered
Environment Social Governance

Get your Transport & Logistics ESG Assessment

Our logistics ESG team will assess your fleet GHG baseline, LTIFR performance and BRSR Core readiness — and give you a clear priority action plan within 2 weeks.

No commitment · ISO 14083 & SBTi specialists · Shipper audit experience · 2-week turnaround