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Supply Chain Sustainability Reporting In The Global South: The Role Of Funding

Author

Listed:
  • Rodrigo Freire Lins

    (UFRJ - Universidade Federal do Rio de Janeiro [Brasil] = Federal University of Rio de Janeiro [Brazil] = Université fédérale de Rio de Janeiro [Brésil])

  • Alice Erthal

    (FDC - Fundação Dom Cabral [Brasil] = Dom Cabral Foundation [Brazil])

  • Leonardo Marques

    (Audencia Business School)

Abstract

ABSTRACT Companies deal with increasing pressure from multiple stakeholders to report not only their sustainable practices, but also their extended supply chain sustainability (SCS). However, the literature has paid less attention to how stakeholder pressures are shaped in the Global South characterized by institutional voids related to contracting, outsourcing, and weak legislation enforcement. This study maps which stakeholder pressures are associated with SCS reporting analyzing an unbalanced panel data of 220 corporate sustainability reports from 2016 to 2018 by Brazilian listed companies. Results show that long-term oriented shareholders and creditors, company size, and adoption of GRI guidelines are all associated with higher levels of SCS reporting, while public and regulatory pressures are not, offering support to the institutional voids rationale. In the absence or weakness of regulatory pressures, long-term funding sources and access to resources seem to step-in as associated drivers of SCS reporting.

Suggested Citation

  • Rodrigo Freire Lins & Alice Erthal & Leonardo Marques, 2023. "Supply Chain Sustainability Reporting In The Global South: The Role Of Funding," Post-Print hal-04051778, HAL.
    • Handle: RePEc:hal:journl:hal-04051778
    DOI: 10.1590/S0034-759020230204
    Note: View the original document on HAL open archive server: https://audencia.hal.science/hal-04051778v1
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    References listed on IDEAS

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    1. Christoph G. Schmidt & Kai Foerstl & Birte Schaltenbrand, 2017. "The Supply Chain Position Paradox: Green Practices and Firm Performance," Journal of Supply Chain Management, Institute for Supply Management, vol. 53(1), pages 3-25, January.
    2. Silvestre, Bruno S., 2015. "Sustainable supply chain management in emerging economies: Environmental turbulence, institutional voids and sustainability trajectories," International Journal of Production Economics, Elsevier, vol. 167(C), pages 156-169.
    3. 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.
    4. Belen Fernandez-Feijoo & Silvia Romero & Silvia Ruiz, 2014. "Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework," Journal of Business Ethics, Springer, vol. 122(1), pages 53-63, June.
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