ESG v řízení logistických společností se zaměřením na daňové aspekty

This master’s thesis addresses the topic of ESG principles and the role of tax considerations within the non-financial reporting of logistics companies. The theoretical framework traces the evolution of corporate responsibility from CSR to ESG, introducing Carroll’s model as a foundational framework. Subsequent chapters highlight the role of logistics, its unique characteristics and the specific tax challenges these companies face. The primary objective of this research is to evaluate how tax issues are integrated into ESG reporting. Specifically, it focuses on whether the companies treat their tax obligations as a legislative requirement and financial cost, or whether they embrace them as a genuine instrument of social responsibility. Furthermore, the study explores other pillars of corporate responsibility, with a heavy focus on environmental activities tied to companies' core operations, which typically dominate the non-financial disclosures. The practical part of the thesis is based on a qualitative comparative content analysis of four logistics providers (DHL, DSV, Raben Logistics and Zásilkovna). The analysis relies on publicly available corporate documents, including ESG reports, tax strategies, annual reports and supplementary online articles. The findings confirm that the environmental pillar is the most discussed element in non-financial reporting, largely due to intense public and legislative pressure on the sector. Corporate efforts are focused on decarbonization and emission reduction, particularly regarding Scope 3 emissions. In contrast, the approach to tax policy varies significantly based on company size. While multinational corporations (DHL, DSV) treat taxation as one of the core pillars of their social responsibility, smaller companies (Raben Logistics, Zásilkovna) approach tax obligations purely from a strict compliance standpoint. The thesis concludes with strategic recommendations for future corporate development, most notably in tax policy. It recommends the adoption of tax reporting standards for smaller enterprises to enhance public trust in their business activities.