Inclusive environmental disclosure practices and firm performance: The role of green supply chain management

A. Longoni*, Raffaella Cagliano

*Autor correspondiente de este trabajo

Producción científica: Artículo en revista indizadaArtículorevisión exhaustiva

89 Citas (Scopus)

Resumen

Purpose: Little empirical work has been done on the effects of inclusive environmental disclosure and green supply chain management (GSCM) on firm outcomes. The literature on environmental disclosure suggests that it is a useful practice to improve a firm’s reputation and its financial performance and also to establish a dialogue with stakeholders improving environmental performance. Recent conceptual contributions in the supply chain management literature state that stakeholder expectations and informational needs increasingly concern firm supply chains. Thus, the authors propose that positive effects of inclusive environmental disclosure practices are enhanced in presence of GSCM practices. The paper aims to discuss these issues. Design/methodology/approach: To test these relationships a combination of primary data on environmental disclosure practices, GSCM practices and environmental performance, and secondary data on financial performance was used. A series of hierarchical regression models were performed to test the disclosure-outcome relationships and the moderation of GSCM practices. Findings: Results provide empirical support for the impact of inclusive environmental disclosure practices on financial performance but no support for the impact on environmental performance. Specifically, the more inclusive the environmental disclosure practices the greater and positive is the impact on financial performance in presence of GSCM practices. Originality/value: This study provides empirical evidence of the joint effects of inclusive environmental disclosure and GSCM practices on environmental and financial performance. Doing so, it reinforces the recent conceptual foundation that firms should align and leverage on supply chain management for disclosure practice effectiveness.

Idioma originalInglés
Páginas (desde-hasta)1815-1835
Número de páginas21
PublicaciónInternational Journal of Operations and Production Management
Volumen38
N.º9
DOI
EstadoPublicada - 12 sept 2018
Publicado de forma externa

Huella

Profundice en los temas de investigación de 'Inclusive environmental disclosure practices and firm performance: The role of green supply chain management'. En conjunto forman una huella única.

Citar esto