Integrating sustainability performance measurement into logistics and supply networks: A multi-methodological approach

Ki-Hoon Lee and Yong Wu

The British Accounting Review, 2014, vol. 46, issue 4, 361-378

Abstract: This paper seeks to address the way in which economic and environmental performance can be measured simultaneously, taking a multi-methodological approach to the logistics and supply chain management field in order to address sustainability challenges. The multi-methodological approach relies on the merits of different methodologies, provides more flexibility in tackling problems under investigation, and tolerates inaccurate estimation of parameters during the process. An illustrative case study (Westgate Ports) is undertaken in Australia in order to examine the ways in which the multi-methodological approach is applied, and how it assists during the decision making process in the adoption of green practices for freight transport logistics. The case validates the applicability and usefulness of the approach and highlights comparative outputs of costs and carbon emissions in freight transport logistics. Rail transport is identified as giving the opportunity to study the short distance container and freight distribution network, although initially this does not appear to be the most cost-effective option. This study finds that it is better to simultaneously consider performance indicators from different perspectives and to integrate them into one model of system measurement in order for corporations to improve their sustainability performance.

Keywords: Sustainability performance measurement; Environmental and sustainability management accounting; Sustainable supply chain management; Green logistics; Eco-efficiency; Transportation; Carbon management; Australia (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (22)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:46:y:2014:i:4:p:361-378

DOI: 10.1016/j.bar.2014.10.005

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