Setting out the wider context for global warming and the political and economic drivers for decarbonisation, this richly informative Insight Report takes a deep dive into legal and financial frameworks, shareholder expectations, UK procurement rules, carbon pricing and the funding and government support available.

First published by Logistics UK in 2023, the report has been comprehensively revised and updated for 2025 to reflect the latest changes to legislation.

Updates to this 2025 edition include:

• Changes to the UK Sustainability Reporting Standards (SRS), where logistics companies in scope will need to begin disclosing detailed Scope 1 and 2 emissions from 2026 and mandatory Scope 3 emissions from 2027.
• A new section on the UK Government’s Solar Roadmap.
• Changes to the EU’s Emissions Trading System, which has been expanded to include emissions from the maritime sector.
• The introduction of a Sustainable Aviation Fuel (SAF) mandate.
• Detail on the extension of the government’s Plug-in Van and Truck grant.