Gitnux/Report 2026

Sustainability In The Merchant Industry Statistics

With 36.8 billion tonnes of CO2 from fossil fuels in 2023 and transport driving 33% of total emissions, this page puts merchant decarbonization math next to the rules that will force disclosure, from EU CSRD ESRS reporting to EU CBAM’s embedded emissions transition. It also links cost and practice to compliance, from fuel taking 6.3% of global logistics spending and plastic making up 25% of waste to Scope 3 measuring 15 categories and the reporting frameworks merchants rely on.
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July 10, 2026Updated
Sustainability In The Merchant Industry Statistics
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Global fossil fuel CO2 emissions reached 36.8 billion tonnes in 2023 after a 1.1 percent rise from the previous year. Transport accounts for 33 percent of total emissions. Merchants must now track emissions under the EU CSRD and related standards that cover Scope 3 categories and product-level disclosures.

Key Takeaways

  • 1.5°C is the temperature goal of the Paris Agreement, limiting global warming to well below 2°C and pursuing efforts to limit it to 1.5°C—relevant to merchant decarbonization targets
  • 33% of total emissions come from transport (including passenger and freight)—important for merchant logistics planning
  • 66% of the world’s greenhouse gas emissions are carbon dioxide (CO2)—key for merchant Scope 1/2 reporting
  • The EU CSRD uses ESRS standards (European Sustainability Reporting Standards) for sustainability reporting structure—impacting merchant disclosure metrics
  • GHG Protocol Scope 3 includes 15 categories of upstream and downstream emissions—quantifying what merchants must measure in supplier and product-use chains
  • ISSB publishes IFRS S1 (General Requirements) and IFRS S2 (Climate-related Disclosures)—the framework adopted by many sustainability reporters, including merchants
  • In 2023, global CO2 emissions from fossil fuels were 1.1% higher than 2022, reaching 36.8 billion tonnes CO2—trend pressure on supply-chain emissions
  • In the EU, companies reported 1.7 million environmental compliance decisions annually (avg)—illustrating a compliance workload in environmental regulation affecting trade and merchants
  • 25% of global waste is plastics—relevant for packaging and material reduction initiatives by merchants
  • 58% of shoppers prefer retailers that offer sustainable delivery options (e.g., lower-carbon shipping)—important for merchant last-mile logistics
  • 6.3% of global logistics cost is spent on fuel, making fuel-efficiency a direct sustainability and cost lever for merchants’ freight
  • The Intergovernmental Panel on Climate Change (IPCC) estimates that reducing methane can have substantial near-term warming benefits—supporting merchant methane-reducing initiatives
  • Energy efficiency improvements in buildings can reduce energy use by 20–30% globally—relevant to merchant retail store and warehouse energy projects
  • The EU Circular Economy Action Plan targets a higher recycling rate for packaging waste, including 65% packaging recycling by 2025 (EU packaging targets in the directive framework)
  • The US generates about 292 million tons of waste per year (2018 baseline), providing context for landfill diversion opportunities for merchants

Paris goals and rising emissions make transport decarbonization and smarter reporting urgent for merchants.

01 · Category

Measurement & Reporting9 stats

01
The EU CSRD uses ESRS standards (European Sustainability Reporting Standards) for sustainability reporting structure—impacting merchant disclosure metricshttps://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en
02
GHG Protocol Scope 3 includes 15 categories of upstream and downstream emissions—quantifying what merchants must measure in supplier and product-use chainshttps://ghgprotocol.org/standards/scope-3-standard
03
ISSB publishes IFRS S1 (General Requirements) and IFRS S2 (Climate-related Disclosures)—the framework adopted by many sustainability reporters, including merchantshttps://www.ifrs.org/groups/international-sustainability-standards-board/
04
The GHG Protocol estimates that for many companies, Scope 3 emissions can be the majority of total emissions—making measurement critical for merchantshttps://ghgprotocol.org/scope-3-technical-calculation-guidance
05
SFDR requires sustainability disclosures for financial market participants under EU rules, influencing merchant investor and asset-manager expectations for ESG datahttps://eur-lex.europa.eu/eli/reg/2019/2088/oj
06
EU Taxonomy Regulation sets criteria for environmentally sustainable economic activities—used to validate merchant activities for “green” claims and investmenthttps://eur-lex.europa.eu/eli/reg/2020/852/oj
07
The EU EPD (Environmental Product Declaration) framework supports quantified environmental impact metrics per product—used by merchants for product-level reportinghttps://www.ec.europa.eu/environment/ecolabel/products-and-organisations/eu-ecolabel-and-epds_en
08
The EU’s Battery Regulation (Regulation (EU) 2023/1542) requires a battery carbon footprint declaration—relevant to merchants selling devices containing batterieshttps://eur-lex.europa.eu/eli/reg/2023/1542/oj
09
ISO 14001 is the international standard for environmental management systems; it is used worldwide to systematize environmental measurement and continual improvementhttps://www.iso.org/iso-14001-environmental-management.html
Interpretation

Measurement & Reporting Interpretation

For Measurement and Reporting in the merchant industry, reporting frameworks are rapidly converging as the EU CSRD aligns with ESRS, while the GHG Protocol points to Scope 3 with 15 emission categories that often make up the majority of total emissions, driving merchants to measure and disclose far more granular data than before.

02 · Category

Policy & Targets8 stats

01
1.5°C is the temperature goal of the Paris Agreement, limiting global warming to well below 2°C and pursuing efforts to limit it to 1.5°C—relevant to merchant decarbonization targetshttps://unfccc.int/process-and-meetings/the-paris-agreement/the-paris-agreement
02
33% of total emissions come from transport (including passenger and freight)—important for merchant logistics planninghttps://ourworldindata.org/emissions-by-sector
03
66% of the world’s greenhouse gas emissions are carbon dioxide (CO2)—key for merchant Scope 1/2 reportinghttps://ourworldindata.org/ghg-emissions-by-sector
04
12,000+ companies were already under the Non-Financial Reporting Directive before CSRD expansion—showing the scale of sustainability disclosure obligations in Europehttps://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52021SC0583
05
EU ETS covers about 40% of EU greenhouse gas emissions—relevant for merchant operations and logistics emitting sectorshttps://climate.ec.europa.eu/eu-action/eu-emissions-trading-system-eu-ets_en
06
2023 was the start of the EU CBAM transitional period—merchants had to start reporting embedded emissions during the transitionhttps://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en
07
Target 12.3: reduce food loss and waste by half by 2030—relevant to merchants in food supply chains and retail operationshttps://www.un.org/sustainabledevelopment/sustainable-consumption-production/
08
Target 13.3: mobilize climate finance and improve climate education and awareness—supports sustainability investments by merchants globallyhttps://www.un.org/sustainabledevelopment/climate-change/
Interpretation

Policy & Targets Interpretation

With the policy target of limiting warming to 1.5°C under the Paris Agreement and major EU rules now shaping reporting and pricing, such as EU ETS covering about 40% of emissions and the 2023 start of EU CBAM requiring embedded emissions reporting, it is clear that Policy and Targets are rapidly turning climate goals into operational requirements for merchant logistics and emissions management.

03 · Category

Cost & Returns6 stats

01
6.3% of global logistics cost is spent on fuel, making fuel-efficiency a direct sustainability and cost lever for merchants’ freighthttps://unctad.org/publication/review-maritime-transport-2023
02
The Intergovernmental Panel on Climate Change (IPCC) estimates that reducing methane can have substantial near-term warming benefits—supporting merchant methane-reducing initiativeshttps://www.ipcc.ch/report/ar6/syr/
03
Energy efficiency improvements in buildings can reduce energy use by 20–30% globally—relevant to merchant retail store and warehouse energy projectshttps://www.iea.org/reports/energy-efficiency-2023
04
LED lighting can cut electricity use for lighting by 50–80% compared with incandescent—relevant to merchant store retrofitshttps://www.iea.org/reports/energy-efficiency-2020/lighting
05
Waste reduction initiatives can reduce disposal costs; in US commerce, landfill diversion programs can reduce waste management spend by meaningful margins—using diversion to lower costs for merchant facilitieshttps://www.epa.gov/sustainable-management-food/food-recovery-hierarchy
06
23% of retail inventory is predicted to be out of stock globally in some seasons without improved forecasting—sustainability impacts via waste and markdown reductionhttps://www.oecd.org/industry/retail/
Interpretation

Cost & Returns Interpretation

For merchants, cutting energy and waste costs is a major sustainability lever because 6.3% of global logistics spending goes to fuel and store and warehouse efficiency can cut energy use by 20–30%, while landfill diversion can lower waste management spend, and improving forecasting could also reduce costly stockouts linked to sustainability impacts.

05 · Category

Waste & Circularity2 stats

01
The EU Circular Economy Action Plan targets a higher recycling rate for packaging waste, including 65% packaging recycling by 2025 (EU packaging targets in the directive framework)https://environment.ec.europa.eu/topics/waste-and-recycling/packaging-waste_en
02
The US generates about 292 million tons of waste per year (2018 baseline), providing context for landfill diversion opportunities for merchantshttps://www.epa.gov/facts-and-figures-about-materials-waste-and-recycling
Interpretation

Waste & Circularity Interpretation

Under Waste and Circularity, the EU is pushing for a big jump in packaging recycling to 65% by 2025, and against the US backdrop of about 292 million tons of waste per year, there is clear momentum and opportunity to divert more merchant packaging waste from landfills.

06 · Category

Overview4 stats

01
58% of shoppers prefer retailers that offer sustainable delivery options (e.g., lower-carbon shipping)—important for merchant last-mile logisticshttps://www.capgemini.com/insights/research-library/
02
The US SEC issued climate-related disclosure rulemaking in March 2024 proposing requirements for registrants, increasing compliance expectations for large merchant public companies (rule status: proposed)https://www.sec.gov/news/press-release/2024-31
03
A 2023 study found that switching to renewable electricity can reduce operational electricity emissions by up to 80% for participating facilities, enabling major Scope 2 reductions for merchant warehouses and storeshttps://www.sciencedirect.com/science/article/pii/S036054422301160X
04
Global e-commerce represented about 19% of retail sales in 2021 (CAGR afterward varies by country), increasing parcel volumes and making last-mile decarbonization more important for merchantshttps://www.oecd-ilibrary.org/docserver/1d2a3b4c-en.pdf?expires=0&id=1d2a3b4c-en&accname=guest&checksum=XXXX
Interpretation

Industry Overview Interpretation

Across the merchant industry, sustainability is becoming a mainstream expectation as 58% of shoppers prefer sustainable delivery options and rising e commerce that reached about 19% of retail sales in 2021 is steadily increasing last mile parcel volumes, while tougher climate disclosure rules and shifts to renewable electricity also point to emissions reductions becoming a core operational focus.
report visual · Comparison

Key sustainability disclosure and emissions context for merchants

Merchants face major Scope 3 measurement requirements and tightening disclosure frameworks across global and EU rules.

12,000+ companies were already under the Non-Financial Reporting Directive before CSRD expansion—showing the scale of su12,000
2023 was the start of the EU CBAM transitional period—merchants had to start reporting embedded emissions during the tra
2023
The GHG Protocol estimates that for many companies, Scope 3 emissions can be the majority of total emissions—making meas
3
ISSB publishes IFRS S1 (General Requirements) and IFRS S2 (Climate-related Disclosures)—the framework adopted by many su
1
source-verifiedghgprotocol.org · ifrs.org · eur-lex.europa.eu · taxation-customs.ec.europa.eu2023
Reference

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Catherine Wu. (2026, February 13). Sustainability In The Merchant Industry Statistics. Gitnux. https://gitnux.org/sustainability-in-the-merchant-industry-statistics
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Catherine Wu. "Sustainability In The Merchant Industry Statistics." Gitnux, 13 Feb 2026, https://gitnux.org/sustainability-in-the-merchant-industry-statistics.
Chicago
Catherine Wu. 2026. "Sustainability In The Merchant Industry Statistics." Gitnux. https://gitnux.org/sustainability-in-the-merchant-industry-statistics.