What are the conducting cells in phloem tissues?

The conducting cells in phloem tissues are primarily sieve elements, which include sieve tube members and companion cells. Sieve tube members are specialized for the transport of organic nutrients, primarily sugars, while companion cells assist in the metabolism and functioning of sieve tube members. Together, they facilitate the movement of photosynthates from source tissues (like leaves) to sink tissues (such as roots and fruits). This transport process is vital for plant growth and development.