Environmental, social, and governance disclosure in supply chains: a systematic literature review

Fangxu Yan; Lujie Chen; Jeff Jia

doi:10.1080/09537287.2024.2434147

Environmental, social, and governance disclosure in supply chains: a systematic literature review

Fangxu Yan, Lujie Chen, Jeff Jia

The York Management School

Research output: Contribution to journal › Article › peer-review

Abstract

Environmental, social, and governance (ESG) disclosure has garnered growing interest from both academia and practitioners. Despite this growing interest, significant gaps persist in understanding the motivations behind ESG disclosure, specific practices, and the consequences it causes from a supply chain management (SCM) perspective. To address this gap, we conducted a systematic literature review of 64 peer-reviewed journal articles published between 2000 and 2024. Using the belief–action–outcome framework, our review identified several SCM-related beliefs that drive firms’ ESG disclosures. We also detailed specific practices and outcomes at the supply chain level. Additionally, the review synthesized various SCM-related enablers and barriers to ESG disclosure. Finally, we integrated these insights into a conceptual framework and developed a research agenda to explore ESG further within the SCM context. This research represents the first comprehensive review to systematically analyze ESG disclosure with SCM, making a significant contribution to the ESG in the SCM research stream and laying a robust foundation for future studies.

Original language	English
Number of pages	22
Journal	Production Planning and Control
Early online date	5 Dec 2024
DOIs	https://doi.org/10.1080/09537287.2024.2434147
Publication status	E-pub ahead of print - 5 Dec 2024

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10.1080/09537287.2024.2434147

Cite this

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title = "Environmental, social, and governance disclosure in supply chains: a systematic literature review",

abstract = "Environmental, social, and governance (ESG) disclosure has garnered growing interest from both academia and practitioners. Despite this growing interest, significant gaps persist in understanding the motivations behind ESG disclosure, specific practices, and the consequences it causes from a supply chain management (SCM) perspective. To address this gap, we conducted a systematic literature review of 64 peer-reviewed journal articles published between 2000 and 2024. Using the belief–action–outcome framework, our review identified several SCM-related beliefs that drive firms{\textquoteright} ESG disclosures. We also detailed specific practices and outcomes at the supply chain level. Additionally, the review synthesized various SCM-related enablers and barriers to ESG disclosure. Finally, we integrated these insights into a conceptual framework and developed a research agenda to explore ESG further within the SCM context. This research represents the first comprehensive review to systematically analyze ESG disclosure with SCM, making a significant contribution to the ESG in the SCM research stream and laying a robust foundation for future studies.",

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