Reverse Logistics in Polish Commercial Companies from Economic and Management Perspective

Purpose: The aim of the article is to present the essence of reverse logistics from the perspective of theoretical concepts and determinants implying its development. The subject of reverse logistics in terms of product flows will also be discussed. Design/Methodology/Approach: The article is based on the analysis of the literature, the results of secondary research and own research carried out in 2017, 2019 and 2021 among online stores in Poland. Findings: The issue of reverse logistics is becoming increasingly important as the development of e-commerce and Industry 4.0 progresses, as well as in the times of the coronavirus pandemic, when consumers massively use the possibility of online shopping. It should be emphasized that returns and complaints are an inherent element of e-commerce business, and also constitute a competitive advantage factor. This research shows that the level of returns recorded by Polish company in the analyzed period is stable, and the factors determining it are the same as those defined globally. Therefore, a question arises about the further development of this area in Poland its determinants in the future. Practical Implications: Reverse logistics of B2C is a big challenge for companies, which is subject to adaptation to their internal and external environment. Assuming that the dynamics of the trade growth as well as e-commerce will continue, it is necessary to observe the emerging trends. This is desirable from the point of view of businesses and customers. Originality/Value: The article and the research carried out refers to an important topic, which is reverse logistics. It was presented with the example of Polish trading companies. It focuses on the aspects that create the atmosphere for this phenomenon. At the same time, attention was drawn to the global dynamics of the reverse logistics market, which is determined by the development of the e-commerce industry, government regulations of individual countries, as well as restrictions related to the Covid-19 pandemic.