Disclosing and Reporting Environmental Sustainability of Supply Chains
Disclosing and Reporting Environmental Sustainability of Supply Chains
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披露和报告供应链的环境可持续性
DOI：
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发表时间：
2017
期刊：
影响因子：
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通讯作者：
Y. Sheffi
中科院分区：
文献类型：
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作者：
A. H. Bateman;E. Blanco;Y. Sheffi
环境披露和报告可以广义地定义为企业用来向利益相关者传达其环境影响、责任和缓解活动的各种方法。披露内容和时间的决定因每种情况而异；公司在做出披露决定时会考虑内部目标、外部压力和监管要求。推动报告的动机通常是监管合规、风险缓解和品牌定位。报告公司以多种不同的方式披露环境信息：发布定量指标、将绩效与既定目标进行比较、通过第三方验证以及通过环境成本核算。一旦公司评估了其影响，企业决策者就可以选择仅通过个人报告进行报告，或通过各种平台披露其影响。在报告中，大多数公司只考虑自己的运营情况，而不考虑整个供应链。许多标准报告的批评者认为，针对公司层面的评估遗漏了太多内容，而且根本没有考虑到供应链。本章回顾了供应链商业环境披露和报告的现状、持续的挑战，并总结了报告的未来。
Environmental disclosure and reporting can be broadly defined as the various methods that businesses use to communicate their environmental impacts, responsibilities, and mitigation activities to stakeholders. The decision of what and when to disclose is specific to each setting; companies make disclosure decisions while considering internal objectives, external pressure, and regulatory requirements. The motivations that drive reporting are often regulatory compliance, risk mitigation, and brand positioning. Reporting companies disclose environmental information in several different ways: by publishing quantitative metrics, by comparing performance with set targets, through third-party verification, and by means of environmental cost accounting. Once a company has assessed its impacts, corporate decision makers can then choose to report solely through their individual reports or to disclose their impacts through a variety of platforms. In reporting, most companies only account for their own operations, not for the entire supply chain. Many critics of standard reporting suggest that assessments scoped at the company level misses far too much and does not account for the supply chain at all. This chapter reviews the current status of business environmental disclosure and reporting for supply chains, ongoing challenges, and concludes with the future of reporting.