Redefining Development Through Logistics Performance and ESG Metrics

This study investigates the systemic interrelations between logistics performance, environmental performance, sustainable development progress, and institutional governance. While the existing literature often examines these dimensions separately, this research conceptualizes them as co-determined drivers of national development. Using data from 123 countries, the analysis integrates four composite indices—Logistics Performance Index (LPI), Environmental Performance Index (EPI), Sustainable Development Goals Index (SDG), and Worldwide Governance Indicators (WGI)—alongside GDP per capita. Methodologically, this study applies multiple linear regressions and correlation analyses to assess the associations among these variables and employs Fuzzy Cognitive Mapping (FCM) to simulate scenario-based systemic interactions. Results show that all ESG indicators are positively and significantly associated with LPI, with WGI exerting the strongest effect. In turn, LPI, EPI, SDG, and WGI jointly explain 81.7% of the variance in GDP per capita, confirming their integrated role in shaping economic performance. FCM simulations further reveal that both environmental and institutional improvements generate reinforcing effects on logistics capacity and GDP outcomes. This study’s originality lies in its multiple-method approach and its synthesis of ESG and logistics performance metrics into a unified explanatory framework. It contributes to development studies by highlighting the structural embeddedness of logistics within broader institutional and sustainability ecosystems. Its policy implication lies in suggesting that integrated reforms—combining infrastructure, regulatory quality, and environmental stewardship—are essential for enhancing long-term national competitiveness and resilience.

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Publication Details

Journal
Accounting and Auditing
Published
2025-11-13
DOI
https://doi.org/10.3390/accountaudit1030011
Citations
1
Primary Topic
Cognitive Science and Mapping
Type
article
Field-Weighted Citation Impact
2.48
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article

Redefining Development Through Logistics Performance and ESG Metrics

Kanellos Toudas, Δαμιανός Π. Σακάς, Dimitrios Κ. Nasiopoulos, Panagiotis Karountzos
1 citations
Accounting and Auditing
Cognitive Science and Mapping
2.48
article

Redefining Development Through Logistics Performance and ESG Metrics

Kanellos Toudas, Δαμιανός Π. Σακάς, Dimitrios Κ. Nasiopoulos, Panagiotis Karountzos
article en
1 citations

Abstract

This study investigates the systemic interrelations between logistics performance, environmental performance, sustainable development progress, and institutional governance. While the existing literature often examines these dimensions separately, this research conceptualizes them as co-determined drivers of national development. Using data from 123 countries, the analysis integrates four composite indices—Logistics Performance Index (LPI), Environmental Performance Index (EPI), Sustainable Development Goals Index (SDG), and Worldwide Governance Indicators (WGI)—alongside GDP per capita. Methodologically, this study applies multiple linear regressions and correlation analyses to assess the associations among these variables and employs Fuzzy Cognitive Mapping (FCM) to simulate scenario-based systemic interactions. Results show that all ESG indicators are positively and significantly associated with LPI, with WGI exerting the strongest effect. In turn, LPI, EPI, SDG, and WGI jointly explain 81.7% of the variance in GDP per capita, confirming their integrated role in shaping economic performance. FCM simulations further reveal that both environmental and institutional improvements generate reinforcing effects on logistics capacity and GDP outcomes. This study’s originality lies in its multiple-method approach and its synthesis of ESG and logistics performance metrics into a unified explanatory framework. It contributes to development studies by highlighting the structural embeddedness of logistics within broader institutional and sustainability ecosystems. Its policy implication lies in suggesting that integrated reforms—combining infrastructure, regulatory quality, and environmental stewardship—are essential for enhancing long-term national competitiveness and resilience.

Accounting and AuditingVol. 1(3)
Agricultural University of Athens (GR)
Openalex Percentile: Top 8%
Cognitive Science and Mapping
2.48
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