Sustainability and Accountability of Supply Chains
Research Avenues on the Interplay Between Regulations, Standards and Emerging Practices
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Beschreibung
This book explores how sustainability and accountability are reshaping the way companies assess and manage performance across global supply chains. Faced with growing stakeholder and regulatory pressure, organizations are called to integrate non-financial metrics into strategic decision-making and to report transparently on their social and environmental impacts.
Grounded in a systematic literature review, the volume offers a comprehensive analysis of the intersection between sustainability, accountability, and supply chain management. It develops a conceptual framework for understanding how corporate performance evaluation can evolve to include broader dimensions of responsibility, aligning with emerging standards and institutional expectations.
Aimed at scholars, practitioners, and policy-makers, this work provides both an overview of current debates and a structured research agenda for future inquiry. It stands as a timely contribution to advancing sustainable and accountable business practices in an increasingly interconnected economy.
This book explores how sustainability and accountability are reshaping the way companies assess and manage performance across global supply chains. Faced with growing stakeholder and regulatory pressure, organizations are called to integrate non-financial metrics into strategic decision-making and to report transparently on their social and environmental impacts.
Grounded in a systematic literature review, the volume offers a comprehensive analysis of the intersection between sustainability, accountability, and supply chain management. It develops a conceptual framework for understanding how corporate performance evaluation can evolve to include broader dimensions of responsibility, aligning with emerging standards and institutional expectations.
Aimed at scholars, practitioners, and policy-makers, this work provides both an overview of current debates and a structured research agenda for future inquiry. It stands as a timely contribution to advancing sustainable and accountable business practices in an increasingly interconnected economy.
Analyses data based on the European Sustainability Reporting Standards (ESRS) Highlights the necessity to analyze corporate performance within the supply chain with a focus on sustainability Introduces topics and concepts for future academic research
Autor*in
Andrea Caccialanza
Themen in »Sustainability and Accountability of Supply Chains«
SCM Financial Reporting Regulation Legislation Institutions Sustainability Disclosure Non-Financial Reporting Capital Markets Stakeholder Management Corporate Performance Integrated Reporting European Directive ESRS