Evaluating ESG Disclosure Practices in the Logistics Sector: A Comparative Analysis of UK and EU Companies

Abstract

This research evaluates and compares Environmental, Social, and Governance (ESG) disclosure practices in the logistics and logistics service sectors of the UK and EU. Using 50 corporate ESG, sustainability, and annual reports from 2023–2024, the study applies Braun and Clarke (2006) six-phase thematic analysis to assess how regulatory frameworks, voluntary standards, and assurance mechanisms shape transparency, consistency, and completeness in reporting. The findings reveal that UK disclosures remain fragmented, narrative-driven, and investor-focused, often characterised by symbolic compliance and limited assurance. By contrast, EU disclosures, guided by the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS), are more structured, quantitative, and externally verified, enhancing comparability and credibility. While voluntary frameworks such as GRI and TCFD provide signalling value in both regions, their effectiveness is limited in the absence of binding regulation. The study concludes that regulatory alignment is decisive in determining disclosure quality, with the EU demonstrating a compliance-driven approach and the UK remaining in transition. The research contributes to debates on transparency, assurance, and institutional theory, while highlighting policy implications for harmonising ESG reporting across jurisdictions.