Integrating sustainability information through value chain disclosures: insights from the wood-based industries

Atanas Atanasov

MPRA Paper from University Library of Munich, Germany

Abstract: As sustainability increasingly shapes business strategy and stakeholder expectations, integrating sustainability information across the value chain has become essential. This paper examines the role of sustainability disclosures as a mechanism for integrating environmental, social, and governance (ESG) information within the wood-based industries in light of new reporting requirements. We analyze how value chain disclosures contribute to transparency, accountability, risk management, and sustainability performance. Companies that adopt a comprehensive approach to sustainability disclosure tend to demonstrate higher levels of stakeholder engagement and long-term strategic alignment with sustainability goals. However, challenges persist, including data fragmentation, limited supplier collaboration, and a lack of standardization in reporting formats. The paper also highlights the challenges faced by wood-based industries in maintaining effective supply chain collaborations and the need for innovative solutions to overcome barriers to sustainability. It advocates for a holistic approach that encompasses product design, recycling technologies, and waste management strategies to maximize resource utilization and minimize waste. Overall, the paper provides valuable insights into how wood-based industries can integrate sustainability information through value chain disclosures to achieve long-term sustainability and competitive advantage.

Keywords: value chain disclosures; sustainability information; CSRD; CSDDD; wood-based industries (search for similar items in EconPapers)
JEL-codes: M41 Q56 (search for similar items in EconPapers)
Date: 2025-08
New Economics Papers: this item is included in nep-acc and nep-env
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