## 5 Discussion  
The research conducted among the selected enterprises made it possible to visualize the levels of digital maturity of the logistics processes implemented in different groups of enterprises. Although the measurements carried out were not statistical, and they aimed to audit different types of enterprises using the developed DMM-OP model, the results obtained are, in many cases, in line with previous studies by the authors [37] and other researchers (e.g., [27]). Large companies mainly achieve the highest levels of digital transformation in the studied dimensions and are most often manufacturers. However, it was a big surprise that small companies performed equally well in most assessed dimensions. For areas such as 'Support of employee activities' or 'Technology', small companies had a higher proportion at maturity levels 3 and 4 than large organizations. This may be due to the greater flexibility of operation and openness to new solutions of small enterprises, but also to lower global investment costs (small scale of implementation) and greater availability of EU funding for innovation (numerous competitions directed mainly at small enterprises--a higher level of funding). It should be noted that small enterprises in Poland can obtain up to 80% co-financing from EU funds for innovative projects (including, above all, those aimed at digital transformation). This makes these organizations more open to emerging technological trends and overcomes the problem of their own limited financial resources. The second reason for the results obtained in this group of companies is the respondents' characteristics. The research involved enterprises cooperating with the Poznan School of Logistics. Thus, these organizations are focused on development and knowledge exchange and are open to emerging new technological trends. This is confirmed by their involvement in cooperation with research units in knowledge exchange and experience, as well as the implementation of joint research and development projects. Therefore, their digital maturity level may differ from that of the average small enterprise. Thanks to their cooperation with the university, these companies have a greater awareness of changing market trends and more excellent knowledge of innovations emerging in logistics. Above all, they can achieve maximum funding when obtaining external funding. The smallest share of respondents achieving higher maturity levels was recorded in the group of medium-sized enterprises. This may be due to a larger scale of required investments due to the size of the business (in comparison to small organizations) and, at the same time, smaller economies of scale than in large enterprises, which would allow for increased implementation efficiency and negotiate more favorable conditions with the supplier of new technologies. The audit results show that trading companies are less committed to digital transformation. In the 'Processes management' and 'Performance measurement' dimensions, companies in this group recorded the lowest percentage of organizations achieving higher levels of digital maturity. In the 'Technology' group, the highest maturity level achieved by representatives of trading companies was two, and in the 'Supporting employees' activities' area, these companies achieved the first level of digital maturity. These results are surprising, as many retail companies base their competitive advantage on excellently managed logistics processes. The digitalization of this area may be a critical issue in improving their operations. Therefore, the research team hypothesized that this group of companies' lack of commitment to digital transformation may be due to their membership in the small business set. Indeed, the observations made by the team members indicate that the demand for digitalization and digitization is at a lower level in small commercial enterprises than in, for example, production companies.