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Opportunities and Challenges of Supply Chain Sustainability Reporting: The Case of Slovenian Multinational Manufacturing Companies

Author

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  • Juhart Sergeja

    (University of Maribor, Faculty of Economics and Business, Slovenia)

  • Vide Romana Korez

    (University of Maribor, Faculty of Economics and Business, Slovenia)

Abstract

This article explores reporting on supply chain sustainability from the perspective of opportunities and challenges for multinational manufacturing companies, considering the evolved European Union (EU) regulations and the scope and complexity of international supply chains. In the theoretical part, we examine corporate sustainability reporting, focusing on EU regulatory framework, sustainability in international supply chain management, and reporting on supply chain sustainability. The empirical analysis is based on the secondary and primary data gathered from a non-random sample of Slovenian multinational manufacturing companies from B2B industry. The analysis shows that the companies discussed included information on supply chain sustainability in their sustainability reports; however, they weren’t very well-prepared for the requirements of the new EU sustainability reporting directives. We found they perceived opportunities and challenges in supply chain sustainability reporting similarly. Our research findings have several implications for corporate sustainability management and national institutional business support.

Suggested Citation

  • Juhart Sergeja & Vide Romana Korez, 2025. "Opportunities and Challenges of Supply Chain Sustainability Reporting: The Case of Slovenian Multinational Manufacturing Companies," Naše gospodarstvo/Our economy, Sciendo, vol. 71(1), pages 34-49.
    • Handle: RePEc:vrs:ngooec:v:71:y:2025:i:1:p:34-49:n:1004
    DOI: 10.2478/ngoe-2025-0004
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    More about this item

    Keywords

    Corporate sustainability Multinational manufacturing company International supply chain Supply chain sustainability reporting Slovenia;

    JEL classification:

    • M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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