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

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  • Vincent G. Whitelock

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.

Suggested Citation

  • Vincent G. Whitelock, 2015. "Environmental social governance management: a theoretical perspective for the role of disclosure in the supply chain," International Journal of Business Information Systems, Inderscience Enterprises Ltd, vol. 18(4), pages 390-405.
    • Handle: RePEc:ids:ijbisy:v:18:y:2015:i:4:p:390-405
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    Cited by:

    1. Wilert Puriwat & Suchart Tripopsakul, 2022. "From ESG to DESG: The Impact of DESG (Digital Environmental, Social, and Governance) on Customer Attitudes and Brand Equity," Sustainability, MDPI, vol. 14(17), pages 1-15, August.
    2. Hee-Kyung Koh & Regina Burnasheva & Yong Gu Suh, 2022. "Perceived ESG (Environmental, Social, Governance) and Consumers’ Responses: The Mediating Role of Brand Credibility, Brand Image, and Perceived Quality," Sustainability, MDPI, vol. 14(8), pages 1-15, April.

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