Quotation Herold, David Martin. 2018. How transparent is carbon disclosure in the global logistics industry? An investigation of internal and external carbon management practices and disclosure strategies. 5th International Workshop on Sustainable Road Freight Transport, Cambridge, Großbritannien, 29.11.-30.11.


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Abstract

As a result of institutional and stakeholder pressures, companies have increasingly implemented various internal and external carbon management practices, reflecting different carbon disclosure strategies. Existing research, however, is limited to distinguish between different types of carbon disclosure strategies and to explain the dynamic interaction between internal and external pressures. In response, drawing from institutional and stakeholder theory, this study (1) proposes a framework that depicts different carbon disclosure strategies based on internal and external pressures, and (2) using a sample of 40 leading global logistics companies, subsequently categorises the companies based on the extent of applied internal and external carbon management practices. Using data from Bloomberg ESG and the Carbon Disclosure Project (CDP) reports, the analysis and the categorisation is based 26 specific carbon management practices during the timeframe from 2012 to 2014. The findings show that the majority of companies align internal and external carbon management practices, reflecting a consistent strategic approach towards carbon disclosure. However, most companies follow either a transparent or a symbolic approach, indicating these companies either are engaged in both internal and external practices or in neither. We found that the key internal drivers are the companies’ policies and procedures, while key external drivers include high engagement with policy makers and NGOs.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Paper presented at an academic conference or symposium
Language English
Title How transparent is carbon disclosure in the global logistics industry? An investigation of internal and external carbon management practices and disclosure strategies
Event 5th International Workshop on Sustainable Road Freight Transport
Year 2018
Date 29.11.-30.11.
Country United Kingdom
Location Cambridge
URL http://www.csrf.ac.uk/event/1120/

Associations

People
Herold, David Martin (Details)
Organization
Institute for Transport and Logistics Management (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5332 Transport economics (Details)
5333 Business management (Details)
5354 Business logistics (Details)
5368 Sustainable development, sustainable economics (Details)
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