This year, the logistics and supply chain sector is undergoing a far-reaching structural transformation. Whilst efficiency gains and cost optimisation have dominated to date, resilience, transparency and regulatory compliance are now at the heart of the corporate agenda.
An overview of the key topics currently under discussion, broken down into economic and legal perspectives, is set out below:
Economic perspectives: resilience and AI transformation
The sector faces the challenging task of offsetting rising costs through the consistent use of technological innovations.
Logistics as a geopolitical instrument of power
Supply chains have long since ceased to function as neutral transport channels. In the face of global tensions – for example in the Red Sea or the Indo-Pacific – logistics is emerging as a strategic asset. Companies are increasingly turning to ‘friend-shoring’ (sourcing from politically aligned countries) and multi-sourcing to specifically minimise external dependencies.
AI agents and autonomous systems
The year 2026 marks a turning point, with artificial intelligence evolving far beyond the function of simple chatbots. So-called AI agents independently manage complex supply chain cycles, make real-time decisions in the event of disruptions and optimise route planning whilst taking CO2 emissions data into account.
Significant cost pressure
The industry is facing a fundamental shift in its cost structure. In addition to the structural labour shortage, the German minimum wage (€13.90 since January 2026) and the CO2-emissions-based lorry toll are driving up prices.
Cybersecurity as a dominant trend
In a fully digitalised and networked supply chain, IT security has become a matter of economic survival. Ransomware attacks on logistics centres are considered the most significant operational risk in 2026.
Legal perspectives: transparency and liability
In a legal context, logistics has evolved from a pure service into a complex system of accountability.
The new EU Corporate Sustainability Due Diligence Directive (CSDDD)
Following protracted negotiations, the implementation of the Corporate Sustainability Due Diligence Directive (CSDDD) will significantly shape the year 2026.
Unlike the previous German Supply Chain Act (LkSG), the European regulation establishes civil liability in certain areas, which significantly expands the legal framework of responsibility.
Companies are now required not only to subject their own suppliers to careful scrutiny, but also to incorporate the downstream recovery and disposal of their products – in other words, the entire “activity chain” – into the compliance process (downstream obligations).
Decarbonisation and customs law: CBAM (Carbon Border Adjustment Mechanism) and PPWR (Packaging and Packaging Waste Regulation)
With the expiry of the transition period in 2026, the purchase of corresponding certificates will become mandatory for imports of CO2-intensive goods, such as steel, cement or aluminium. Logistics departments are becoming ‘data customs offices,’ as they must provide precise emissions data along the entire transport chain.
New European regulations on packaging require companies to meet far-reaching reuse targets and reduce empty space in shipping packaging – legally binding optimisation processes that are transforming intralogistics in a sustainable way.
Logistics in 2026 represents far more than the mere transport of goods between two points; instead, it is a substantially regulated high-tech sector in which data management and legal certainty play just as vital a role as the lorry on the road. In light of current developments in spring 2026, it is clear that the wheat is being separated from the chaff: companies that view logistics purely as a cost centre are coming under considerable legal and economic pressure, whilst so-called ‘supply chain leaders’ know how to use it as a strategic shield.
Economic hotspots: the era of ‘predictive resilience’
In an economic context, the era of reactive, ad-hoc measures is finally a thing of the past. In 2026, forward-looking and proactive control mechanisms will be at the heart of business decisions.
De-risking, re-shoring and green logistics as profit centres
Globalisation is not being reversed but is undergoing targeted risk reduction. A significant trend towards nearshoring (relocating production to Eastern Europe or North Africa for the EU market) is emerging, with the aim of shortening lead times and ensuring greater flexibility in the face of market changes.
Sustainability has evolved from a mere marketing strategy into a substantial competitive factor. The consistent consideration of high CO2 prices and the growing demand for ‘green shipping’ makes CO2-efficient supply chains a clear advantage. Companies that deliver emission-free goods are gaining preferred supplier status with leading OEMs.
In light of ongoing demographic change, logistics companies are pushing ahead with significant investments in autonomous warehouse robotics and fleets of self-driving lorries on selected motorway corridors (Platooning 2.0). The necessary capital expenditure is considerable, but the opportunity costs arising from idle transport capacity far exceed this.
Key legal issues: compliance as a ‘hard fact’
By 2026, the legal landscape of logistics will present a challenging terrain for inadequately prepared players, whilst digitalised companies will benefit from increased legal certainty.
The full implications of the CSDDD
With the implementation deadlines coming into force, civil liability is becoming a key risk for legal departments.
- Trends towards a reversal of the burden of proof: Companies are obliged to provide comprehensive documentation that all human rights due diligence obligations have been met throughout the entire supply chain.
- Digital Product Passports (DPP): For an ever-growing number of product groups, the digital product passport is now mandatory. It documents every stage of a product’s journey. Companies that are logistically unable to fully capture this data are effectively barred from placing their goods on the market within the EU.
AI Act and logistics algorithms
As AI systems in logistics are often classified as ‘high-risk’ – for instance, when they make decisions on staff deployment or control critical infrastructure – companies are required to comply with the provisions of the EU AI Act with the utmost care. In concrete terms, this means:
- Comprehensive and differentiated risk management systems for the algorithms used are an essential prerequisite for compliance with regulatory requirements and for safeguarding the integrity of digital processes.
- The implementation of artificial intelligence in the areas of route optimisation and pricing is subject to far-reaching transparency obligations. These requirements stem in particular from current commercial law regulations such as the CSDDD, the LkSG, the AI Act and other relevant standards. Consequently, companies are required to explain both the functioning and the decision-making parameters of the AI systems they use in a comprehensible and transparent manner in order to meet regulatory requirements and the legitimate interests of stakeholders.
Circular Economy
The latest EU regulation on the circular economy obliges the logistics sector to fundamentally reinterpret the paradigm of reverse logistics. Waste is increasingly classified as a raw material and is therefore subject to specific transport permits and complex tracking mechanisms.
Cyber resilience in the context of the NIS-2 regulation
As logistics centres are classified as critical infrastructure, IT security requirements have been significantly tightened.
Under NIS-2, managing directors will face increased personal liability for IT security shortcomings from 2026 onwards. Legal protection in this context requires the consistent implementation of zero-trust architectures as well as regular, certified penetration tests.
What are the most pressing questions within the company regarding compliance as a ‘hard fact’?
To survive in the current competitive environment, companies are required to address the following aspects strategically and operationally:
- Digital twin of the supply chain: Does the company have a digital representation of the supply chain that enables the simulation and anticipation of potential disruptions – such as strikes, extreme weather conditions or infrastructure blockages?
- Audit-Ready Data: Is ESG-related data, particularly regarding CO2 emissions and working conditions, prepared in a format that can withstand an official audit without reservation?
- Cyber resilience: Does the logistics IT infrastructure meet the requirements of the NIS 2 standard, thereby ensuring the avoidance of fines and operational disruptions?
