Abstract
As U.S. firms have extended their global reach to embrace new sources of suppliers, they have also been faced with increased pressures to demonstrate that they are socially and environmentally responsible by adhering to sustainable supply chain management practices. Many firms have therefore embraced “sustainability reporting” as a means of ensuring all stakeholders that they are paying attention to their social and environmental impacts while also maintaining their economic viability. Although guidelines for sustainability reporting have been developed by various international organizations, including the World Resources Institute, the World Business Council on Sustainable Development and the United Nations, sustainability reporting and the reporting framework are voluntary endeavors. As a result, the guidelines may not be followed, and incomplete reporting or inconsistent reports may be disseminated. The objective of this research is to identify common reporting practices as well as discrepancies in environmental reporting of selected U.S.-based consumer goods companies. These global companies are also transporting and distributing products worldwide, giving rise to the second objective of this research which is to summarize environmental reporting practices with respect to transportation and distribution. This research shows that the companies reviewed for this study under-reported carbon emissions and greenhouse gases, often omitting emissions resulting from transportation and distribution; changed performance metrics between reporting periods; and generally engaged in inconsistent reporting practices. The research also shows that upstream supply chain partners tend to provide more thorough reports regarding environmental impacts than downstream supply chain partners.
Highlights
Introduction and BackgroundAs U.S firms have extended their global reach to embrace new sources of suppliers in order to improve economic performance, they have been faced with increased pressures to demonstrate that they are socially and environmentally responsible by adhering to sustainable supply chain management practices
This research shows that the companies reviewed for this study under-reported carbon emissions and greenhouse gases, often omitting emissions resulting from transportation and distribution; changed performance metrics between reporting periods; and generally engaged in inconsistent reporting practices
Incomplete reporting of carbon emissions and greenhouse gases, often omitting emissions resulting from transportation and distribution
Summary
As U.S firms have extended their global reach to embrace new sources of suppliers in order to improve economic performance, they have been faced with increased pressures to demonstrate that they are socially and environmentally responsible by adhering to sustainable supply chain management practices. It behooves corporations to publicize their achievements in terms of their economic successes, and with regard to positive impacts they make upon society and the environment. These successes are often reported in a company’s Corporate Social Responsibility (CSR) report, alternatively identified as a “sustainability report”, “corporate citizenship report”, or “global responsibility report”. Regardless of the title of these reports, they have become more commonplace and frequently appear on company websites, addressing environmental, social, and economic performance
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