Academic Scientific JournalsANALYSIS AND ASSESSMENT OF ESG REPORTING IN THE TSL SECTOR: A CASE STUDY OF RABEN GROUP
DOI:
https://doi.org/10.26881/wg.2025.2.10Keywords:
ESG, sustainable development, non-financial reporting, TSL sectorAbstract
Purpose -The aim of this paper is to assess Environmental, Social and Governance (ESG) reporting practices in the transport, forwarding and logistics (TSL) sector through the case study of Raben Group. The study analyses the scope, quality, and transparency of ESG disclosures, with particular attention to the identification of key strengths and areas requiring further improvement.
Methodology - A qualitative approach was adopted, combining a case study method, content analysis, and a review of relevant literature. The content analysis of the Raben Group Sustainability Report enabled an evaluation of the structure, scope, and characteristics of the disclosed environmental, social, and governance information, while the literature review situated the findings within a broader theoretical and regulatory framework.
Findings - The analysis of the Raben Group Sustainability Report 2024 demonstrates a high level of organisational maturity in ESG reporting. The company systematically integrates environmental, social, and governance considerations into decision-making and strategic objectives. The most comprehensive disclosures concern the environmental dimension, particularly greenhouse gas emissions, energy efficiency, and waste management. In terms of corporate governance, the report exhibits transparency in describing oversight structures and ethical frameworks, whereas the social dimension remains partly descriptive and requires further standardisation of indicators. The findings confirm that Raben Group represents an example of good practice in ESG reporting within the TSL sector, and its approach may serve as a benchmark for other organisations in the industry.
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