Who cares wins: about ESG and EU CSRD

Around 25 years ago, the United Nations and various financial institutions published a report emphasizing the importance of ESG factors in investment decisions. ESG represents various concepts and, in a sense, is not new — but as a collective term, it is playing an increasingly prominent role.

ESG

The concepts behind the letters E, S, and G stand for:

  • Environmental (Environment)
  • Social (Social/Societal)
  • Governance (Governance/Corporate Management)

To use a sports metaphor, each component can be illustrated with an example:
‘Environmental’ is the playing field and equipment that must be kept in good condition, ‘Social’ is about teamwork and mutual respect among players, and ‘Governance’ represents the rules and referees ensuring everything runs smoothly and fairly.

Although the term ‘sustainability’ sometimes seems to be losing its meaning, it remains the common thread that ties all ESG themes together. It’s the logical product of terms like: future-proof, conscious, green, circular, and responsible.

That said, even the most powerful ESG terms have a shelf life — you can’t keep claiming to be ‘green’ or pursuing sustainability without solid evidence. The first time it sounds convincing, the second time people think “okay, nice,” and after that, skepticism starts to grow.

EU CSRD

Moreover, there’s a legal boundary: making sustainability claims without concrete substantiation is not allowed, as authorities like the ACM (Netherlands) or CMA (UK) make very clear.

At this point, two forces converge: Logicall’s strategy and that of the EU. For Logicall, Trusted Logistics is not just a slogan, but a core value that is proven through consistent substantiation and tangible results. At the same time, the EU’s CSRD (Corporate Sustainability Reporting Directive) emphasizes transparency, where structured and verifiable ESG reporting is not optional — it's mandatory.

CSRD is therefore a logical step

  • One step forward: It provides a clear framework to not just promise sustainability but to make it demonstrable.
  • One step back: It forces us to reflect critically on where we stand, to draw lessons, and to build on what has already been achieved.
  • One step to the left: It connects us more strongly with stakeholders — from customers to investors — by increasing transparency and trust.
  • One step to the right: It opens new opportunities for innovation, more efficient processes, and a future-proof way of doing business.

And no, we’re not reinventing the wheel. But there is attention, societal focus, and growing momentum. That in itself is fertile ground to make the wheel just that little bit better.

The wheel, now about 6000 years old, still offers us the chance to innovate — whether it's in materials, aerodynamics, or sustainability — and remains a symbol of human ingenuity and progress.

Logicall embraces that philosophy. Because ultimately: We care.

Evert Stijkel – Head of ESG