Title: Environmental social governance management: a theoretical perspective for the role of disclosure in the supply chain

Authors: Vincent G. Whitelock

Addresses: Department of Information Operations and Technology Management, College of Business and Innovation, The University of Toledo, 2801 W. Bancroft Street, Toledo, Ohio 43606-3390, USA

Abstract: This study proposes to examine the empirical association and relationship between voluntary disclosure of environmental, social, and governance management activity/practices and business performance, by investigating their causal effects. More specifically, employing data for the largest and most valued US stock-listed corporations, this study proposes to examine both the impact of voluntary disclosure of environmental, social, and governance management activity/practices on business performance, and the impact of business performance on voluntary disclosure of environmental, social, and governance management activity/practices, using a lag of E, S, G, ESG and BP variables. Stakeholder theory, institutional theory, and resource-based view (RBV) theory of the firm suggest that differentiation in capabilities and in resources, developed through inter-organisational workings among supply chain members, is a primary source of improved performance and sustained competitive advantage. This working together, or collaboration among supply chain members, can equally benefit other domains, including environmental, social, and governance areas, and their voluntary disclosures.

Keywords: environmental disclosure; social disclosure; governance disclosure; ESG disclosure; ESG reporting; supply chain management; SCM; business performance; voluntary disclosure; supply chain collaboration; stakeholder theory; institutional theory; resource-based view; RBV.

DOI: 10.1504/IJBIS.2015.068477

International Journal of Business Information Systems, 2015 Vol.18 No.4, pp.390 - 405

Published online: 22 Apr 2015 *

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