Lean, Green and Clean? Sustainability Reporting in the Logistics Sector

Wim Lambrechts, Semen Son-Turan, Lucinda Reis and Janjaap Semeijn
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Wim Lambrechts: Department of Marketing & Supply Chain Management, Open University of the Netherlands, 6401 DL Heerlen, The Netherlands
Semen Son-Turan: Department of Business Administration, MEF University, 34396 Sariyer, Istanbul, Turkey
Lucinda Reis: Department of Marketing & Supply Chain Management, Open University of the Netherlands, 6401 DL Heerlen, The Netherlands
Janjaap Semeijn: Department of Marketing & Supply Chain Management, Open University of the Netherlands, 6401 DL Heerlen, The Netherlands

Logistics, 2019, vol. 3, issue 1, 1-23

Abstract: Transport and logistics activities contribute heavily to global sustainability problems, yet the implementation of corporate social responsibility and sustainability reporting in the sector lags behind. This paper aims to analyze sustainability reporting in the logistics sector, with focus on environmental, social and economic indicators. An extensive operationalization of sustainability indicators is used to examine and analyze the sustainability reports of 52 organizations in the logistics sector worldwide. Results show that the sector does not agree on the materiality of sustainability indicators. Furthermore, sustainability reporting seems to be incompatible with daily operations, leading to obscurity in reports. This contrast, between the necessary existence of organizations in the logistics sector and their undesirable environmental and social effects, calls for future research into how organizations are coping with this paradox. A viable way forward is needed in order to ensure materiality in the sectors’ efforts toward sustainability reporting.

Keywords: logistics sector; sustainability disclosure; Global Reporting Initiative (GRI); stakeholder theory; legitimacy theory; sustainability indicators; materiality (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: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jlogis:v:3:y:2019:i:1:p:3-:d:195982

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