The aim of this study is to qualitatively analyze the 2024 sustainability reports of Turkish Airlines, Gürsel Turizm, and REYSAŞ Logistics, companies in the logistics sector included in the Borsa Istanbul Sustainability Index, and to reveal the sustainability approaches of these companies within a thematic framework. The research adopted a qualitative content analysis method based on document review, and the MAXQDA 26.0.0 program was used in the analysis process. The report contents were systematically coded according to six main themes and related sub-themes created based on the literature. The findings show that all three companies have adopted sustainability as a strategic management area, but they differ according to their sectoral contexts in terms of environmental priorities, social practices, governance structures, and performance metrics. It was determined that Turkish Airlines placed more emphasis on decarbonization and regulatory compliance, REYSAŞ on green logistics and infrastructure investments, and Gürsel Turizm on governance and data reliability. Overall, the study concluded that sustainability has become a common discourse in the logistics sector, but significant differences exist among companies in terms of implementation and prioritization.