EMPLOYEES’ PERCEPTION OF NON-FINANCIAL REPORTING IN TRANSPORT COMPANIES

Stefan Milojević; Miloš Milošević; Snežana Knežević

doi:10.59864/Oditor32602SM

Authors

Stefan Milojević Educons University, Faculty of Business Economics, Sremska Kamenica, Serbia Author https://orcid.org/0000-0001-6240-6776
Miloš Milošević Academy of Business Economics, Čačak, Serbia Author https://orcid.org/0009-0008-1910-8536
Snežana Knežević University of Belgrade, Faculty of Organizational Sciences, Serbia Author https://orcid.org/0000-0001-9833-7274

DOI:

https://doi.org/10.59864/Oditor32602SM

Keywords:

non-financial reporting, ESG, transport companies

Abstract

Transport companies, by carrying out regular business activities in a modern and economical way, appear as extremely large consumers of fuel and energy with a high „non-green“ footprint. Associated with corporate social responsibility, ESG reporting is becoming a settled direction toward sustainable business and planet protection from climate change. This paper aims to examine the perceptions of managers and persons responsible for reporting on ESG reports segments in transport companies in Serbia and determine the area in which more active actions must be taken to promote ESG reporting standards, under the green agenda auspices, i.e. European Green Deal. The study was conducted through a survey of 163 respondents in Serbian transport companies in the second half of 2025. Findings revealed that ESG training significantly predicts a higher likelihood of rating environmental inclusion as a relevant factor, as well as that education improves perceptual quality by increasing recognition of ESG activities.

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