Lean, Green and Clean? Sustainability Reporting in the Logistics Sector

被引:27
作者
Lambrechts, Wim [1 ]
Son-Turan, Semen [2 ]
Reis, Lucinda [1 ]
Semeijn, Janjaap [1 ]
机构
[1] Open Univ Netherlands, Dept Mkt & Supply Chain Management, NL-6401 DL Heerlen, Netherlands
[2] MEF Univ, Dept Business Adm, TR-34396 Istanbul, Turkey
来源
LOGISTICS-BASEL | 2019年 / 3卷 / 01期
关键词
logistics sector; sustainability disclosure; Global Reporting Initiative (GRI); stakeholder theory; legitimacy theory; sustainability indicators; materiality; ENVIRONMENTAL SUSTAINABILITY; PERFORMANCE; MATERIALITY; VALIDITY; BEHAVIOR; CRITERIA; CONTEXT; RIGHTS; UK;
D O I
10.3390/logistics3010003
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
Transport and logistics activities contribute heavily to global sustainability problems, yet the implementation of corporate social responsibility and sustainability reporting in the sector lags behind. This paper aims to analyze sustainability reporting in the logistics sector, with focus on environmental, social and economic indicators. An extensive operationalization of sustainability indicators is used to examine and analyze the sustainability reports of 52 organizations in the logistics sector worldwide. Results show that the sector does not agree on the materiality of sustainability indicators. Furthermore, sustainability reporting seems to be incompatible with daily operations, leading to obscurity in reports. This contrast, between the necessary existence of organizations in the logistics sector and their undesirable environmental and social effects, calls for future research into how organizations are coping with this paradox. A viable way forward is needed in order to ensure materiality in the sectors' efforts toward sustainability reporting.
引用
收藏
页数:23
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