Sustainable Optimization of Parts Logistics in the After-Sales Sector and the Impact of the Corporate Sustainability Reporting Directive (CSRD) on Logistics Processes in the Commercial Vehicle Sector

The increasing importance of sustainable practices in the commercial vehicle sector requires innovative approaches to address ecological, economic and social challenges. This study aims to optimize sustainable logistics processes in the areas of remanufac-turing and after-sales, taking into account the requirements of the Corporate Sustain-ability Reporting Directive (CSRD). Although significant progress has been made in the circular economy, the integration of CSRD requirements into corporate reporting remains largely unexplored. Technological innovations such as 3D printing and digital twins offer substantial opportunities to enhance efficiency and reduce CO2 emissions, but their implementation and reporting are inadequately documented. The study pro-vides concrete recommendations for better integration of the CSRD requirements and demonstrates how advanced technologies can optimize transport management. A practical example illustrates the potential impacts of these measures on the sustaina-bility strategies of commercial vehicle manufacturers. The results highlight strategic approaches to help companies achieve both ecological and economic benefits while meeting regulatory requirements.