NON-FINANCIAL REPORTING AS AN EMBODIMENTOF SOCIAL RESPONSIBILITYIN TRANSPORT, FORWARDING, AND LOGISTICS SECTOR
NON-FINANCIAL REPORTING AS AN EMBODIMENTOF SOCIAL RESPONSIBILITYIN TRANSPORT, FORWARDING, AND LOGISTICS SECTOR

Summary/Abstract: The article presents the results of an analysis of the implementation ofthe principles of corporate social responsibility and sustainable development in thecontext of non-financial reporting by enterprises in the transport, forwarding, andlogistics (TSL) sector in Poland. The applied research method was the analysis ofsecondary data, namely industry reports and non-financial reports of companies operatingin the TSL sector. The European Sustainability Reporting Standards (ESRS)were identified as the fundamental guidelines regulating the scope and quality ofsustainability-related disclosures by business entities. Subsequently, the reportingobligations imposed on enterprises under current and future legal requirementswere outlined. The significance of non-financial reporting in the TSL sector wasthen defined, including its role in shaping corporate social responsibility and thesustainable development of companies. An analysis was conducted of selected reportoutcomes according to environmental, social responsibility, and governance(ESG) criteria within the TSL industry, and key responsibility aspects in the sectorwere identified based on best practices implemented by transport and logistics firmsin the ESG area. The non-financial reports were subjected to a detailed examinationfor compliance with ESRS requirements, and a comparison was carried out of thenon-financial reports of a transport, a forwarding, and a logistics company, makingit possible to identify differences in non-financial reporting approaches dependingon the specific nature of their business operations.

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