IDEAS home Printed from https://ideas.repec.org/a/bla/acctfi/v62y2022i3p3875-3911.html
   My bibliography  Save this article

Supply chain disclosure: stakeholder preferences versus current practice in Australia

Author

Listed:
  • Lyndie Bayne
  • Juliana Ng
  • Marvin Wee

Abstract

Supply chain reporting has gained increased scrutiny as companies expand their global supplier networks, address climate change risks/opportunities and with the recent introduction of modern slavery legislation. The question remains as to whether supply chain disclosures address stakeholder requirements. We compare the supply chain disclosure preferences of 20 stakeholders with current disclosure practice for a sample of large listed companies in Australia. We contribute to the emerging supply chain disclosure literature by documenting the factors driving and hindering supply chain disclosure. Further, we offer theoretical and policy implications arising from analysis of stakeholder preferences, drivers and challenges to supply chain reporting.

Suggested Citation

  • Lyndie Bayne & Juliana Ng & Marvin Wee, 2022. "Supply chain disclosure: stakeholder preferences versus current practice in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3875-3911, September.
    • Handle: RePEc:bla:acctfi:v:62:y:2022:i:3:p:3875-3911
    DOI: 10.1111/acfi.12907
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/acfi.12907
    Download Restriction: no
    File URL: https://libkey.io/10.1111/acfi.12907?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Ittner, CD & Larcker, DF, 1998. "Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 1-35.
    2. Hannibal, Claire & Kauppi, Katri, 2019. "Third party social sustainability assessment: Is it a multi-tier supply chain solution?," International Journal of Production Economics, Elsevier, vol. 217(C), pages 78-87.
    3. Cooper, David J. & Sherer, Michael J., 1984. "The value of corporate accounting reports: Arguments for a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 207-232, October.
    4. Muhammad Islam & Craig Deegan, 2010. "Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies," Accounting and Business Research, Taylor & Francis Journals, vol. 40(2), pages 131-148.
    5. David Doorey, 2011. "The Transparent Supply Chain: from Resistance to Implementation at Nike and Levi-Strauss," Journal of Business Ethics, Springer, vol. 103(4), pages 587-603, November.
    6. Qiu, Yan & Shaukat, Amama & Tharyan, Rajesh, 2016. "Environmental and social disclosures: Link with corporate financial performance," The British Accounting Review, Elsevier, vol. 48(1), pages 102-116.
    7. Stefan Gold & Pasi Heikkurinen, 2018. "Transparency fallacy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(1), pages 318-337, January.
    8. Shamima Haque & Craig Deegan, 2010. "Corporate Climate Change-Related Governance Practices and Related Disclosures: Evidence from Australia," Australian Accounting Review, CPA Australia, vol. 20(4), pages 317-333, December.
    9. Bree Devin & Carol Richards, 2018. "Food Waste, Power, and Corporate Social Responsibility in the Australian Food Supply Chain," Journal of Business Ethics, Springer, vol. 150(1), pages 199-210, June.
    10. ManMohan S. Sodhi & Christopher S. Tang, 2019. "Research Opportunities in Supply Chain Transparency," Production and Operations Management, Production and Operations Management Society, vol. 28(12), pages 2946-2959, December.
    11. Garry Carnegie & Lee Parker & Eva Tsahuridu, 2021. "It's 2020: What is Accounting Today?," Australian Accounting Review, CPA Australia, vol. 31(1), pages 65-73, March.
    12. Chin Moi Loh & Craig Deegan & Robert Inglis & Gary Monroe, 2015. "The changing trends of corporate social and environmental disclosure within the Australian gambling industry," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 55(3), pages 783-823, September.
    13. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    14. Zhang, Ding, 2006. "A network economic model for supply chain versus supply chain competition," Omega, Elsevier, vol. 34(3), pages 283-295, June.
    15. Hooks, Jill & van Staden, Chris J., 2011. "Evaluating environmental disclosures: The relationship between quality and extent measures," The British Accounting Review, Elsevier, vol. 43(3), pages 200-213.
    16. Basak Kalkanci & Erica L. Plambeck, 2020. "Managing Supplier Social and Environmental Impacts with Voluntary Versus Mandatory Disclosure to Investors," Management Science, INFORMS, vol. 66(8), pages 3311-3328, August.
    17. Lyndie Bayne & Sharon Purchase & Ann Tarca, 2019. "Power and environmental reporting-practice in business networks," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(2), pages 632-657, April.
    18. Jan Bebbington & Carlos Larrinaga‐González & Jose M. Moneva‐Abadía, 2008. "Legitimating reputation/the reputation of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 371-374, March.
    19. Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled, 2015. "What drives mandatory and voluntary risk reporting variations across Germany, UK and US?," The British Accounting Review, Elsevier, vol. 47(4), pages 376-394.
    20. Deegan, Craig & Blomquist, Christopher, 2006. "Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 343-372.
    21. Rachel N. Birkey & Ronald P. Guidry & Mohammad Azizul Islam & Dennis M. Patten, 2018. "Mandated Social Disclosure: An Analysis of the Response to the California Transparency in Supply Chains Act of 2010," Journal of Business Ethics, Springer, vol. 152(3), pages 827-841, October.
    22. Chen, Jen-Yi & Slotnick, Susan A., 2015. "Supply chain disclosure and ethical sourcing," International Journal of Production Economics, Elsevier, vol. 161(C), pages 17-30.
    23. Charl de Villiers & John Dumay & Warren Maroun, 2019. "Qualitative accounting research: dispelling myths and developing a new research agenda," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(3), pages 1459-1487, September.
    24. Michael Rogerson & Andrew Crane & Vivek Soundararajan & Johanne Grosvold & Charles H. Cho, 2020. "Organisational responses to mandatory modern slavery disclosure legislation: a failure of experimentalist governance?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(7), pages 1505-1534, July.
    25. Spence, Crawford & Husillos, Javier & Correa-Ruiz, Carmen, 2010. "Cargo cult science and the death of politics: A critical review of social and environmental accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 76-89.
    26. Tim Kraft & León Valdés & Yanchong Zheng, 2018. "Supply Chain Visibility and Social Responsibility: Investigating Consumers’ Behaviors and Motives," Manufacturing & Service Operations Management, INFORMS, vol. 20(4), pages 617-636, October.
    27. Tinker, Tony, 1991. "The accountant as partisan," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 297-310.
    28. Robyn Moroney & Carolyn Windsor & Yong Ting Aw, 2012. "Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52(3), pages 903-939, September.
    29. Spence, Crawford, 2009. "Social accounting's emancipatory potential: A Gramscian critique," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 205-227.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Naemi Schäfer, 2023. "Making transparency transparent: a systematic literature review to define and frame supply chain transparency in the context of sustainability," Management Review Quarterly, Springer, vol. 73(2), pages 579-604, June.
    2. Islam, Muhammad Azizul & van Staden, Chris J., 2018. "Social movement NGOs and the comprehensiveness of conflict mineral disclosures: evidence from global companies," Accounting, Organizations and Society, Elsevier, vol. 65(C), pages 1-19.
    3. Muhammad Azizul Islam & Chris J. Van Staden, 2022. "Modern Slavery Disclosure Regulation and Global Supply Chains: Insights from Stakeholder Narratives on the UK Modern Slavery Act," Journal of Business Ethics, Springer, vol. 180(2), pages 455-479, October.
    4. Breeda Comyns, 2016. "Determinants of GHG Reporting: An Analysis of Global Oil and Gas Companies," Journal of Business Ethics, Springer, vol. 136(2), pages 349-369, June.
    5. Feryal Erhun & Tim Kraft & Sytske Wijnsma, 2021. "Sustainable Triple‐A Supply Chains," Production and Operations Management, Production and Operations Management Society, vol. 30(3), pages 644-655, March.
    6. My Hanh Doan & Remmer Sassen, 2020. "The relationship between environmental performance and environmental disclosure: A meta‐analysis," Journal of Industrial Ecology, Yale University, vol. 24(5), pages 1140-1157, October.
    7. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
    8. Lehman, Glen, 2010. "Perspectives on accounting, commonalities & the public sphere," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 724-738.
    9. Pamela Kent & Tamara Zunker, 2017. "A stakeholder analysis of employee disclosures in annual reports," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(2), pages 533-563, June.
    10. Spence, Crawford & Husillos, Javier & Correa-Ruiz, Carmen, 2010. "Cargo cult science and the death of politics: A critical review of social and environmental accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 76-89.
    11. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    12. Isabel‐María García‐Sánchez & Nazim Hussain & Jennifer Martínez‐Ferrero & Emiliano Ruiz‐Barbadillo, 2019. "Impact of disclosure and assurance quality of corporate sustainability reports on access to finance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 832-848, July.
    13. MuiChing Chan & John Watson & David Woodliff, 2014. "Corporate Governance Quality and CSR Disclosures," Journal of Business Ethics, Springer, vol. 125(1), pages 59-73, November.
    14. Giovanna Gavana & Pietro Gottardo & Anna Maria Moisello, 2016. "Sustainability Reporting in Family Firms: A Panel Data Analysis," Sustainability, MDPI, vol. 9(1), pages 1-18, December.
    15. Haque Shamima & Islam Muhammad Azizul, 2015. "Stakeholder pressures on corporate climate change-related accountability and disclosures: Australian evidence," Business and Politics, De Gruyter, vol. 17(2), pages 355-390, August.
    16. Bruce Pinnington & Amy Benstead & Joanne Meehan, 2023. "Transparency in Supply Chains (TISC): Assessing and Improving the Quality of Modern Slavery Statements," Journal of Business Ethics, Springer, vol. 182(3), pages 619-636, January.
    17. Wang, Yibo & Liu, Bai & Chan, Hing Kai & Zhang, Tiantian, 2023. "Who pays buyers for not disclosing supplier lists? Unlocking the relationship between supply chain transparency and trade credit," Journal of Business Research, Elsevier, vol. 155(PB).
    18. Guo, Jianan & Islam, Muhammad Azizul & Jain, Ameeta & van Staden, Chris J., 2022. "Civil liberties and social and environmental information transparency: A global investigation of financial institutions," The British Accounting Review, Elsevier, vol. 54(1).
    19. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.
    20. Jieun Chung & Charles H. Cho, 2018. "Current Trends within Social and Environmental Accounting Research: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(2), pages 207-239, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:acctfi:v:62:y:2022:i:3:p:3875-3911. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/aaanzea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.