Abstract:

Purpose: The purpose of this article is to examine the extent to which the environmental disclosures presented in ESG reports by listed companies in the transportation sector are aligned with legal requirements in this regard.

Research Methodology: The study was qualitative in nature and based on the method of content analysis using a case study of companies in the transportation sector listed on the WSE.

Results: The study showed that companies in the transportation sector listed on the stock exchange disclose environmental information to a very limited extent. In addition, the place of their presentation and detailed content also varies both between entities and within individual companies over the years. Thus, the degree to which these entities are prepared to meet the reporting obligations imposed on them varies.

Research limitations/implications: This research should be expanded to include comparative analyses of published environmental information by companies in other industries whose activities also have a significant impact on the environment.

Originality/value: The research conducted is novel in that it indicates the extent of environmental information disclosed in ESG reports and allows us to determine the degree to which the surveyed entities are prepared to report this type of information.