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

Herold, David M.

doi:10.3390/logistics2030013

Cited by 23 publications

(19 citation statements)

References 38 publications

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“…Evidence shows that multinational companies are facing pressures from multiple stakeholders to disclose information about their carbon‐related activities (de Villiers & Alexander, ; Hahn, Reimsbach, & Schiemann, ; Kolk, Levy, & Pinkse, ). In response to this pressure, companies have increasingly implemented carbon management practices (Borghei, Leung, & Guthrie, ; Herold & Lee, ; KPMG, ; Welbeck, ); however, the carbon management practices and the associated disclosure strategies vary extensively between companies (Herold, ; Hrasky, ; Kolk et al, ).…”

Section: Introductionmentioning

confidence: 99%

The interaction between institutional and stakeholder pressures: Advancing a framework for categorising carbon disclosure strategies

et al. 2018

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Multiple institutional and stakeholder demands have led to different strategies in the measurement and disclosure of carbon-related information. Although scholars acknowledge the prevalence of competing institutional logics as being a driver of different outcomes, existing research offers conflicting views on their implications, thus lacking clarity. In response, this paper proposes two frameworks (a) to clarify the institutional and stakeholder influences on carbon disclosure and (b) to depict four different types of carbon disclosure strategies to assess a company's "true" carbon position. We identify various concepts of institutional fields, organisations, and stakeholders that influence disclosure and combine the two critical concepts of logic centrality and stakeholder salience to categorise the multiple institutional and stakeholder pressures on carbon disclosure. Whereas the first framework proposes that institutional theory and stakeholder theory both provide, on different levels, a theoretical foundation to examine the influences on carbon disclosure, the second model categorises carbon disclosure outcomes in terms of logic centrality and stakeholder salience. Both frameworks advance the understanding of the interaction between firm-level agency and field-level pressures and synthesise the current literature to offer conceptual clarity regarding the varied implications and outcomes linked to carbon disclosure practices and strategies. KEYWORDS carbon disclosure strategy, carbon management practices, institutional logics, stakeholder salience

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Section: Introductionmentioning

confidence: 99%

The interaction between institutional and stakeholder pressures: Advancing a framework for categorising carbon disclosure strategies

et al. 2018

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“…Similarly, the awareness of environmental impact stemming from freight has increased [23][24][25] and logistics providers have introduced sustainable options. However, the various layers of subcontractors involved in typical transport processes make it difficult to verify environmentally friendly standards [26,27].…”

Section: Relative Advantagementioning

confidence: 99%

Blockchain for and in Logistics: What to Adopt and Where to Start

et al. 2018

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Abstract:Despite the claim that blockchain will revolutionise business and redefine logistics, existing research so far is limited concerning frameworks that categorise blockchain application potentials and their implications. In particular, academic literature in transport and logistics to date has not sufficiently distinguished between blockchain adoption ('what to adopt') and the identification of the right business opportunity ('where to start'). In response, this paper (1) uses Rogers' (2003) 'attributes of innovation framework' to identify potential blockchain applications and (2) presents a framework explicating four transformation phases to subsequently categorise the identified areas of application according to their effects on organisational structures and processes. Using academic and practitioner literature, we classify possible applications for adoption and provide a framework to identify blockchain opportunities in the logistics industry, thereby helping managers to systematically assess where to start building organisational capabilities in order to successfully adopt and deploy blockchain-based technology.

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“…Moreover, due to more efficient processes through automation and the electronic use of data transfer, various resources can be saved, resulting in ecological and economic benefits. Although one should not neglect IT-induced CO2 emissions, such as energy consumption or hardware production [56], intelligent processes, environmental applications and responsible resource consumption are enablers for CO2 emission reductions and capable of satisfying specific sustainability needs for internal and external stakeholders [57]. Data with improved quality therefore become more valuable and can be used for a multitude of (sustainability) purposes.…”

Section: Discussionmentioning

confidence: 99%

Innovative methods in European road freight transport statistics : A pilot study

Fürst

Oberhofer

Vogelauer

et al. 2019

Journal of Statistics and Management Systems

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By using innovative methods, such as the automated transfer of corporate electronic data to National Statistical Institutions, official transport data can be significantly improved in terms of reliability, costs and the burden on respondents. In this paper, we show that the automated compilation of statistical reports is possible and feasible. Based on previous findings, a new method and tool were developed in cooperation with two business partners from the logistics sector in Austria. The results show that the prototype could successfully be implemented at the partner companies. Improved data quality can lead to more reliable analyses in various fields. Compared to actual volumes of investments into transport, the costs of transport statistics are limited. By using the new and innovative data collection techniques, these costs can even be reduced in the long run; at the same time, the risk of bad investments and wrong decisions caused by analyses relying on poor data quality can be reduced. This results in a substantial value for business, research, the economy and the society.

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

Cited by 23 publications

References 38 publications

The interaction between institutional and stakeholder pressures: Advancing a framework for categorising carbon disclosure strategies

The interaction between institutional and stakeholder pressures: Advancing a framework for categorising carbon disclosure strategies

Blockchain for and in Logistics: What to Adopt and Where to Start

Innovative methods in European road freight transport statistics : A pilot study

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