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

David M. Herold
Additional contact information
David M. Herold: Institute for Transport and Logistics Management, WU (Vienna University of Economics and Business), Welthandelsplatz 1, 1020 Vienna, Austria

Logistics, 2018, vol. 2, issue 3, 1-16

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.

Keywords: carbon management practices; carbon disclosure strategy; institutional logics; stakeholder salience; logistics; strategic responses (search for similar items in EconPapers)
JEL-codes: L8 L80 L81 L86 L87 L9 L90 L91 L92 L93 L98 L99 M1 M10 M11 M16 M19 R4 R40 R41 R49 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.mdpi.com/2305-6290/2/3/13/pdf (application/pdf)
https://www.mdpi.com/2305-6290/2/3/13/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jlogis:v:2:y:2018:i:3:p:13-:d:160585

Access Statistics for this article

Logistics is currently edited by Ms. Mavis Li

More articles in Logistics from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().