Next Article in Journal
Unravelling the Complexity of Supply Chain Volatility Management
Previous Article in Journal
Scheduling Approach for the Simulation of a Sustainable Resource Supply Chain
Article Menu

Export Article

Open AccessArticle
Logistics 2018, 2(3), 13; https://doi.org/10.3390/logistics2030013

Has Carbon Disclosure Become More Transparent in the Global Logistics Industry? An Investigation of Corporate Carbon Disclosure Strategies Between 2010 and 2015

Institute for Transport and Logistics Management, WU (Vienna University of Economics and Business), Welthandelsplatz 1, 1020 Vienna, Austria
Received: 4 July 2018 / Revised: 23 July 2018 / Accepted: 26 July 2018 / Published: 28 July 2018
Full-Text   |   PDF [1144 KB, uploaded 31 July 2018]   |  

Abstract

Global logistics companies are increasingly disclosing carbon related information due to institutional and stakeholder pressures. Existing research, however, is limited to categorizing these pressures and their influences on corporate carbon disclosure strategies. In particular, literature to date has not distinguished between different carbon disclosure strategies and how they may have changed over time. In response, this paper: (1) proposes a framework that depicts four different carbon disclosure responses and strategies based on internal and external pressures; and (2) subsequently analyzes and compares corporate carbon disclosure strategies between 2010 and 2015. Using a sample of 39 leading global logistics companies, carbon disclosure strategies are categorized based on the analysis of 25 applied carbon management practices from Bloomberg ESG to see if carbon management practices and the associated strategies have changed. The findings show overall shifts to more transparent corporate carbon disclosure strategies between 2010 and 2015 with an increase of applied carbon management practices in both internal and external actions. View Full-Text
Keywords: carbon management practices; carbon disclosure strategy; institutional logics; stakeholder salience; logistics; strategic responses carbon management practices; carbon disclosure strategy; institutional logics; stakeholder salience; logistics; strategic responses
Figures

Figure 1

This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. (CC BY 4.0).
SciFeed

Share & Cite This Article

MDPI and ACS Style

Herold, D.M. Has Carbon Disclosure Become More Transparent in the Global Logistics Industry? An Investigation of Corporate Carbon Disclosure Strategies Between 2010 and 2015. Logistics 2018, 2, 13.

Show more citation formats Show less citations formats

Note that from the first issue of 2016, MDPI journals use article numbers instead of page numbers. See further details here.

Article Metrics

Article Access Statistics

1

Comments

[Return to top]
Logistics EISSN 2305-6290 Published by MDPI AG, Basel, Switzerland RSS E-Mail Table of Contents Alert
Back to Top