ESG Evaluation in Logistics : A Korean-Style Framework and Case Study

This study develops a logistics-specific ESG evaluation framework by adapting the Korean K-ESG Guidelines to the operational characteristics of the sector and aligning them with IFRS S2, ISO 14083, the GLEC Framework, and the GHG Protocol. The framework comprises 24 indicators covering environmental, social, and governance dimensions, with standardized definitions and calculation methods to ensure domestic applicability and international comparability. The research adopts a two-stage design: first, constructing the indicator set through mapping and refinement against global standards; second, applying it to Company X, a major Korean integrated logistics firm, using sustainability reports for 2023-2025 that present performance from 2022 to 2024. The study concludes that the proposed framework is both feasible and diagnostically valuable under current disclosure practices. For policymakers, mandatory disclosure of core logistics activity data and expanded third-party assurance would improve comparability. For practitioners, embedding operational indicators into budgeting and KPI systems would enhance the decision-usefulness of ESG reporting. These measures would raise the quality and strategic value of ESG disclosure in Korea's logistics sector and strengthen alignment with leading international standards.