The postulate of reducing CO₂ emissions while maintaining economic efficiency is part of the conditions for the functioning of modern enterprises, also in the area of logistics. In the case of the largest enterprises, the transformation process towards low-emission solutions seems to be easier mainly due to the resources they have. Green transformation for smaller enterprises may turn out to be much more difficult, which is undoubtedly a consequence of the specific characteristics of these enterprises. The aim of the article is to identify the conditions for the development of low-carbon logistics in small and medium-sized enterprises and to identify possible changes that have occurred in this area in the post-pandemic period. The article is based on empirical research conducted in a group of 200 small and medium-sized enterprises in 2021 and 2023.

The growing needs related to the protection of the natural environment have become the main premise for the logistics service providers to modify the market offer towards solutions that are not only economically effective, but also responsible for the environment. The article identifies the determinants of the development of green logistics practices on the Polish TSL market in the context of ecological and economic effects achieved due to their implementation to the activities of enterprises. The assumed goal was achieved by exemplifying practical solutions applied on the TSL market in Poland and empirical studies carried out in the group of small and medium-sized enterprises.