Expected effects of the CSRD on the non-financial reports of transportation companies

The Corporate Sustainability Reporting Directive (CSRD) is effective from the 2023 business year for a defined group of large companies. The new directive aims to track the achievement of climate-neutrality goals through non-financial reports. Companies involved in transportation leave a significant environmental footprint. This paper uses content analysis to answer the following questions: To what extent do the sustainability reports of ten corporate groups operating in Central and Eastern Europe, published before the entry into force, meet the new requirements, and in which areas can the report users expect additional information? The research found the most publication deficiencies in the non-financial reports in the areas of the resilience of the business model and the financial and investment plans of the measures. With the directive’s entry into force, we expect the publications to develop in aligning the companies’ sustainability goals with deadlines, leaders’ competencies, incentive systems and the main risks affecting the companies.