Mandatory sustainability reporting. Digital transformation at borders. There’s a wealth of EU legislation that will impact travel management coming through this year and over the next few. Discover the lowdown on what you’ll need to know if you are responsible for managed travel programmes.
Directiva sobre informes de sostenibilidad de las empresas
As we head towards the UN’s Net Zero 2050 target, companies around the world can expect more sustainability regulations coming in over the next few years.
A wider set of companies will need to report on their sustainability targets. This is due to the Corporate Sustainability Reporting Directive (CSRD). European Union law will require more companies to ‘disclose information on what they see as the risks and opportunities arising from social and environmental issues and on the impact of their activities on people and the environment’.
¿Quién tiene que informar?
As of the start of April, the European Parliament said there would be delay to the rollout of this sustainability reporting as part of a simplification package. Companies that were in the first wave of businesses required to report now have until July 2027 to do so.
Furthermore, EU companies with more than 5,000 employees and net turnover higher than €1.5 billion, will now have until 2028 to comply. This will also apply to non-EU companies with a turnover above this threshold in the EU, including businesses that have headquarters in the UK but do business in the EU. Small and medium-sized businesses will be now required to submit sustainability reporting in 2029.
These delays are a result of the EU’s ‘Omnibus Simplification’ package. This is “aimed at streamlining a series of newly introduced initiatives under the EU Green Deal, including the CSRD and the Corporate Sustainability Due Diligence Directive (CSDDD)”.

Una parte vital de un programa de viajes
Tracking and reporting on CO2 emissions are still an important part of any travel programme. Therefore travel managers and sustainability managers play an integral part in helping their companies meet their ESG goals, through what is implemented in travel policies.
También representa una oportunidad para que esos gestores de viajes informen y eduquen a la empresa sobre cómo un programa de viajes puede contribuir a la reducción general de su huella de carbono.
¿Cómo puede ayudar Reed & Mackay?
Para facilitar la elaboración de informes sobre los programas de viajes, los clientes de Reed & Mackay pueden comparar y seleccionar fácilmente opciones más sostenibles al reservar viajes, gracias al acceso a los resultados granulares de CO2 previos al viaje. Esto proporciona información sobre la huella de CO2 de cada opción de viaje. Y está disponible tanto si se utilizan nuestras propias herramientas de reserva online como offline.
Además, los clientes pueden diseñar e implantar políticas de viaje personalizadas, junto con el correspondiente flujo de aprobación basado en las emisiones de CO2 previstas en los viajes aéreos, ferroviarios y terrestres, así como en las estancias en hoteles. Esta mejora ofrece a los viajeros una mejor visibilidad de las opciones de viaje que están «dentro de la política», tanto si reservan a través de nuestra plataforma como si lo hacen con un consultor de Reed & Mackay.
Tener estos datos a mano significa que es más fácil elegir viajes que reduzcan las emisiones de Alcance 3 y alcancen los objetivos ESG, sin tener que comprometer la experiencia del viajero.
With the changes to the rollout of the CSRD, forecasting a company’s CO2 emission will become increasingly important. Reed & Mackay recently enhanced its suite of sustainable travel tools with a collaboration with Clarasight, a leading carbon planning and intelligence platform for business travel.
As part of the collaboration, clients will be able to benchmark their travel against peers and industry so organisations can use data to build and manage purposeful travel programmes.
EES/ETIAS
You may have heard these acronyms for some time now and wondering when they’ll come into play. The EU has revised its timeline for the Entry/Exit System (EES) and the European Travel Information and Authorisation System (ETIAS).
The EES is now expected to start operating in October 2025, with ETIAS following in the last quarter of 2026.
¿Qué es?
El SES es un sistema informático automatizado que recoge datos biométricos. Registrará a los viajeros de fuera de la UE o de la Zona Schengen cada vez que crucen una frontera exterior de la UE. Todos los ciudadanos de fuera de la UE tendrán que pasar por el SES cuando viajen a los Estados miembros de la UE.
Once this is launched, it’s likely the roll out of the European Travel and Authorisation System (ETIAS), will start. This will be an EU equivalent of the US ESTA, will be valid for three years or the lifecycle of the passport (whichever is first) and will cost €7.
Find out more about global updates on upcoming visa and travel regulations.
Get in touch
Mail hello@reedmackay.com to discuss all your corporate travel and event management needs.