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Comparative Study of Key Supply Chain Management Elements in Sustainability Reports

Author

Listed:
  • Veronika Lee

    (College of Business Administration, Inha University, Incheon 22212, Korea)

  • Durga Marasini

    (College of Business Administration, Inha University, Incheon 22212, Korea)

  • Wenye Dong

    (College of Business Administration, Inha University, Incheon 22212, Korea)

  • Hyun-Jung Lee

    (College of Business Administration, Inha University, Incheon 22212, Korea)

  • DonHee Lee

    (College of Business Administration, Inha University, Incheon 22212, Korea)

Abstract

During the COVID-19 pandemic, several issues have emerged as important in evaluating firm value and investment-oriented decision making. These issues include supply chain management, human rights, climate change, safety, and environmental risks. This study analyzed the sustainability reports of four business firms, each in four different countries, covering 2005/2006, 2013, and 2020. The analysis revealed similar factors and their dimensions that are critical for effective supply chain management: environmental and public sector issues, collaboration and cooperation with partner organizations, environmentally friendly production and development systems, human-centered operation plans, and risk management. While the study results delineated several key categories, there were variations among the four firms’ sustainability reports, indicating a need for global standards for comparative analysis. This study highlights the importance of sustainability, its effective measurement, and global standards for sustainability reports. As governments put pressure on businesses to demonstrate their commitments to environmental issues, many firms have embraced the concept of corporate social responsibility by practicing socially responsible codes of conduct throughout their supply chains.

Suggested Citation

  • Veronika Lee & Durga Marasini & Wenye Dong & Hyun-Jung Lee & DonHee Lee, 2021. "Comparative Study of Key Supply Chain Management Elements in Sustainability Reports," Businesses, MDPI, vol. 1(3), pages 1-28, November.
    • Handle: RePEc:gam:jbusin:v:1:y:2021:i:3:p:13-195:d:670277
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    References listed on IDEAS

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    1. Saeidi, Sayedeh Parastoo & Sofian, Saudah & Saeidi, Parvaneh & Saeidi, Sayyedeh Parisa & Saaeidi, Seyyed Alireza, 2015. "How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, reputation, and customer satisfaction," Journal of Business Research, Elsevier, vol. 68(2), pages 341-350.
    2. DonHee Lee, 2018. "The Effect of Safety Management and Sustainable Activities on Sustainable Performance: Focusing on Suppliers," Sustainability, MDPI, vol. 10(12), pages 1-16, December.
    3. Silvia Ruiz & Silvia Romero & Belen Fernandez‐Feijoo, 2021. "Stakeholder engagement is evolving: Do investors play a main role?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 1105-1120, February.
    4. Adams, Carol A. & Frost, Geoffrey R., 2008. "Integrating sustainability reporting into management practices," Accounting forum, Elsevier, vol. 32(4), pages 288-302.
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