Exploring Key Success Factors for Carbon Footprint Verification in Logistics Enterprises through Stakeholder Theory

As global awareness of environment, society and economy (ESG) issues rises, ESG has become a critical performance metric. Companies must emphasize environmental sustainability, social responsibility, and corporate governance to gain market recognition, making the adoption of ESG principles in the logistics industry essential. Accordingly, energy conservation and carbon reduction in the logistics and transportation sectors have emerged as key challenges. This study, grounded in stakeholder theory, develops an evaluation framework for identifying the factors that influence carbon inventory practices in logistics companies. The Step-wise Weight Assessment Ratio Analysis (SWARA) method is employed to assess and determine the weightings of various factors. The findings reveal that regulatory legislators are the most influential factor in carbon inventory initiatives within logistics companies. These results offer practical insights for logistics companies seeking to implement effective carbon inventory strategies in the future