ESG Reporting in the Logistics Chain
Purpose: The aim of the article is to analyse and assess the problems associated with the implementation of ESG reporting requirements by state institutions and companies. Design/Methodology/Approach: The research methodology was based on a critical analysis of the literature and a comparative analysis over time and space of various ESG reports published by companies. Moreover, the research methodology was based on a mixed approach, combining quantitative and qualitative methods, including the analysis of ESG reports and interviews. Findings: The results indicate that the new requirements and obligations imposed on enterprises under ESG reporting require the development of methods for measuring environmental impact factors and their implementation, which include the development of technical and organisational guidelines for measurement methods and methods for reporting the results. From a systemic point of view, the reporting obligation should take into account the bi-directional data flows embedded in the cost centres of the logistics chain. The undefined legal reporting standards and methods for measuring environmental impact factors leave room for interpretation and the measurement may be subject to errors, which may result in the liability of reporters in the future. Practical Implications: The article identifies the essential elements of assessment that should be included in an ESG report. It first identifies: the subject of the environmental, social and corporate governance assessment, their scope and the form of the study and assessment of the company under review. An important element of the article is also a proposal for the examination of the criteria necessary for the correct preparation of the ESG report. Originality/Value: The study findings emphasize the need for further research into the problems of ESG reporting, and preparing methods and principals which will enable reports to be prepared in accordance with the requirements of the CSRD directive.