A Comparative Study of Sustainable Reports: Focusing on Supply Chain Management

초록

Sustainability has received an increasing amount of attention from both business and social perspectives due to the importance of environmental issues. Research on sustainability shows scientific endeavors to investigate the various related issues, particularly on financial analysis, customer relationships, brand value, supply chain related activities, and environmental management systems. Business firms in different countries use different standards when making sustainability-related reports. Consistent evaluation and effective comparison will be possible only when such reports are based on the same global standards. From this perspective, sustainability reports of business firms in a specific country should be evaluated to identify core elements used, based on three stages. Thus, in this study, we will first review the literature to develop a structure that can be used for a comparative analysis of reports. Second, we intend to select 12 sustainability reports by global firms in different countries to ascertain the differences and similarities in the reports. Third, we will determine the distinct factors and their dimensions that are critical for sustainable supply chain management. This study is expected to contribute to the literature by providing new insights on the understanding the importance of sustainability, effective sustainability measurement, and implementing global standards for sustainability reports. ?