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The maturity of supply chain sustainability disclosure from a continuous improvement perspective

Author

Listed:
  • Uche Okongwu
  • Risako Morimoto
  • Matthieu Lauras

Abstract

Purpose - – From a continuous improvement perspective, the purpose of this paper is to investigate the levels of maturity attained by organisations in reporting their supply chain (as well as non-supply chain) sustainability initiatives. It also investigates the extent to which supply chain sustainability (SCS) disclosure varies between different business sectors, as well as the degree of interconnection between various sustainability criteria. Subsequently, it proposes an improvement framework for reporting and implementing sustainability initiatives across the supply chain. Design/methodology/approach - – To carry out this investigation, corporate sustainability reports of selected companies in ten different industries are downloaded and assessed. The paper uses content analysis and principal component analysis to study the disclosure maturity levels of the different industrial sectors. Findings - – The paper's results show that the disclosure maturity level is higher in business-to-consumer industries than in business-to-business industries on both the social and environmental dimensions. The paper also shows that the highly polluting energy sector is the least advanced in disclosing SCS initiatives. Generally speaking, there is no clear pattern in the way organisations disclose sustainability information. The conclusion is that sustainability disclosure is not yet homogeneously structured across different business sectors and organisations are yet to attain the “adult” maturity age. Originality/value - – Very few researchers can claim to have investigated the maturity levels of SCS disclosure from a continuous improvement perspective. This is probably due to the absence of a universally accepted framework that clearly defines the scope of sustainability. The paper tries to fill this gap by proposing a framework that would not only help researchers to study SCS and stakeholders to read sustainability reports, but would also enable practitioners to improve the quality and reliability of the data disclosed, especially as they apply to the supply chain.

Suggested Citation

  • Uche Okongwu & Risako Morimoto & Matthieu Lauras, 2013. "The maturity of supply chain sustainability disclosure from a continuous improvement perspective," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 62(8), pages 827-855, October.
  • Handle: RePEc:eme:ijppmp:v:62:y:2013:i:8:p:827-855
    DOI: 10.1108/IJPPM-02-2013-0032
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    Citations

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    Cited by:

    1. Guilherme Frederico, 2017. "Supply Chain Management Maturity: A Comprehensive Framework Proposal from Literature Review and Case Studies," International Business Research, Canadian Center of Science and Education, vol. 10(1), pages 68-76, January.
    2. Elisabete Correia & Helena Carvalho & Susana G. Azevedo & Kannan Govindan, 2017. "Maturity Models in Supply Chain Sustainability: A Systematic Literature Review," Sustainability, MDPI, vol. 9(1), pages 1-26, January.
    3. Cagatay Tasdemir & Rado Gazo, 2018. "A Systematic Literature Review for Better Understanding of Lean Driven Sustainability," Sustainability, MDPI, vol. 10(7), pages 1-54, July.
    4. A. Saranya & Anandan R., 2022. "Cognitive Human Gait Analysis for Neuro-Physically Challenged Patients by Bat Optimization Algorithm," International Journal of Reliable and Quality E-Healthcare (IJRQEH), IGI Global, vol. 11(1), pages 1-11, January.
    5. 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.
    6. Burritt, Roger & Schaltegger, Stefan, 2014. "Accounting towards sustainability in production and supply chains," The British Accounting Review, Elsevier, vol. 46(4), pages 327-343.
    7. Ekaterina Yatskovskaya & Jagjit Singh Srai & Mukesh Kumar, 2018. "Integrated Supply Network Maturity Model: Water Scarcity Perspective," Sustainability, MDPI, vol. 10(3), pages 1-26, March.
    8. Sheila Mendes Fernandes & Antonio Cezar Bornia, 2019. "Reporting on supply chain sustainability: Measurement using item response theory," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(1), pages 106-116, January.
    9. Davidson de Almeida Santos & Osvaldo Luiz Gonçalves Quelhas & Carlos Francisco Simões Gomes & Luis Perez Zotes & Sérgio Luiz Braga França & Guilherme Vinagre Pinto de Souza & Robson Amarante de Araújo, 2020. "Proposal for a Maturity Model in Sustainability in the Supply Chain," Sustainability, MDPI, vol. 12(22), pages 1-37, November.

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