Kontinentální nákladní železniční doprava jako alternativa k mezinárodní přepravě silniční z hlediska ESG a European Green Deal

This bachelor thesis compares continental rail and road freight transport within the context of current European green legislation. The aim of the thesis is to evaluate how the choice of rail transport mode can contribute to strengthening a company's reputation, competitiveness, and fulfillment of ESG goals, with a focus on the environmental pillar. The thesis analyzes key European Union legislative documents, specifically the European Green Deal, the Fit for 55 package, and the Corporate Sustainability Reporting Directive (CSRD). Based on this analysis, it identifies the impacts on logistics, particularly regarding the reporting of emissions from the entire supply chain (Scope 3) and the internalization of external transport costs. The findings demonstrate that rail transport is ceasing to be merely an ecological alternative; due to the introduction of the EU ETS II system for road transport and EU Taxonomy requirements, it is becoming a strategic economic tool for risk management. The thesis formulates practical recommendations for business practice, identifying intermodality with the use of rail for distances over 500 km as a key strategy.