Resilience of Companies' Profitability under the Impact of ESG Reporting Transparency in the Supply Value Chain

Supply value chain (SVC) transparency reporting is an emerging concept that focuses on communicating and sharing detailed information among integrated stakeholders. Building on this premise, the purpose of this study is to assess the average level of supply chain transparency by integrating environmental, social, and governance (ESG) factors, and to analyse the impact of this transparency on companies' profitability, as well as the moderating effect of efficiency in strengthening operational resilience. This research employs a mixed-methodology approach, combining qualitative and quantitative methods. The qualitative analysis reveals that the average degree of transparency and maturity in supply chain reporting is higher among Polish companies. The highest degree of transparency is observed in value chain reporting, as required by the European Sustainability Reporting Standards (ESRS), indicating increased compliance with the Corporate Sustainability Reporting Directive (CSRD). In contrast, communication mechanisms with supply chain workers have the lowest transparency score, reflecting a lack of maturity and resilience in this area. The quantitative analysis reveals that SVC-ESG transparency is not directly linked to significantly higher profitability. However, analysis of the moderating effect reveals an important finding: the potential impact of SVC-ESG transparency becomes significantly stronger when a company has the operational capacity to implement sustainability practices (operational efficiency). This synergy between transparency and efficiency is essential for enhancing operational resilience and achieving financial benefits. The practical implications of this study underscore the need to enhance reporting quality and ensure alignment with CSRD requirements to fully leverage this interdependence.