Corporate Supply Chain Disclosures and Factors Determining the Disclosure Approaches: A Palm Oil Case Study
Name
Disclosure_Draft1_20180928_ForSharing.pdf
Size
816.49 KB
Format
Adobe PDF
Checksum (MD5)
8e830a465ea9bbb45e67d8b98b07f9e9
Author(s)
Lee, Yin Jin
Bateman, Alexis H
Date Issued
September 29, 2019
Series/Report no.
SCALE Working Paper Series;2019-mitscale-ctl-02
Abstract
Palm oil is one of four big commodities contributing to rapid deforestation. Companies face stakeholder
pressure to produce and source palm oil sustainably and to disclose their commitments and actions. This
study analyses companies' disclosures to understand the state of disclosure practice, identify typical
disclosure profiles, examine the complementarity between commitments and sustainable sourcing
practices, understand the factors influencing companies' disclosure profiles, and identify ways to
encourage companies to act sustainability and disclose their supply chain information. Data were collected
from publicly available documents such as websites, annual reports, and sustainability reports. Methods
used include content analysis, means clustering and multinomial logit regression. The resulting disclosure
profiles can be used as a guide for companies towards to understand the state of disclosures and ideally,
select more aggressive supply chain sustainability approaches. The estimated model quantified the
importance of media influence and regulations in encouraging greater corporate supply chain sustainability
and disclosures.
Subjects
sustainable supply chain
disclosures
palm oil
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