Концептуална рамка за интегриране на външните транспортни разходи в отчитането във връзка с устойчивостта
Conceptual Framework for Integrating External Transport Costs into Sustainability Reporting

Author(s): Christina Nikolova
Subject(s): Economy, Business Economy / Management, Energy and Environmental Studies, Transport / Logistics
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: internalization of external transport costs; sustainability reporting
Summary/Abstract: The report explores the conceptual and practical framework for including external transport costs in corporate sustainability reporting, within the scope of Directive (EU) 2022/2464 concerning Corporate Sustainability Reporting (CSRD) and European Sustainability Reporting Standards (ESRS). It highlights the challenges and opportunities for transport companies in incorporating the impact of external costs into their sustainability efforts. Based on a proposed method for estimating these external costs, a framework for their integration into reporting has been developed. The study emphasizes the significance of this approach in promoting transparency, efficiency, and sustainability in the transportation sector.

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