IDEAS home Printed from https://ideas.repec.org/a/vrs/ngooec/v71y2025i1p34-49n1004.html
   My bibliography  Save this article

Opportunities and Challenges of Supply Chain Sustainability Reporting: The Case of Slovenian Multinational Manufacturing Companies

Author

Listed:
  • Juhart Sergeja

    (University of Maribor, Faculty of Economics and Business, Slovenia)

  • Vide Romana Korez

    (University of Maribor, Faculty of Economics and Business, Slovenia)

Abstract

This article explores reporting on supply chain sustainability from the perspective of opportunities and challenges for multinational manufacturing companies, considering the evolved European Union (EU) regulations and the scope and complexity of international supply chains. In the theoretical part, we examine corporate sustainability reporting, focusing on EU regulatory framework, sustainability in international supply chain management, and reporting on supply chain sustainability. The empirical analysis is based on the secondary and primary data gathered from a non-random sample of Slovenian multinational manufacturing companies from B2B industry. The analysis shows that the companies discussed included information on supply chain sustainability in their sustainability reports; however, they weren’t very well-prepared for the requirements of the new EU sustainability reporting directives. We found they perceived opportunities and challenges in supply chain sustainability reporting similarly. Our research findings have several implications for corporate sustainability management and national institutional business support.

Suggested Citation

  • Juhart Sergeja & Vide Romana Korez, 2025. "Opportunities and Challenges of Supply Chain Sustainability Reporting: The Case of Slovenian Multinational Manufacturing Companies," Naše gospodarstvo/Our economy, Sciendo, vol. 71(1), pages 34-49.
    • Handle: RePEc:vrs:ngooec:v:71:y:2025:i:1:p:34-49:n:1004
    DOI: 10.2478/ngoe-2025-0004
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/ngoe-2025-0004
    Download Restriction: no
    File URL: https://libkey.io/10.2478/ngoe-2025-0004?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. ManMohan S. Sodhi & Christopher S. Tang, 2019. "Research Opportunities in Supply Chain Transparency," Production and Operations Management, Production and Operations Management Society, vol. 28(12), pages 2946-2959, December.
    2. Uche Okongwu & Risako Morimoto & Matthieu Lauras, 2013. "The maturity of supply chain sustainability disclosure from a continuous improvement perspective," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 62(8), pages 827-855, October.
    3. Uche Okongwu & Risako Morimoto & Matthieu Lauras, 2013. "The maturity of supply chain sustainability disclosure from a continuous improvement perspective," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 62(8), pages 827-855, October.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Leonardo de Assis Santos & Leonardo Marques, 2022. "Big data analytics for supply chain risk management: research opportunities at process crossroads," Post-Print hal-03766121, HAL.
    2. Maximilian Klöckner & Christoph G. Schmidt & Stephan M. Wagner, 2022. "When Blockchain Creates Shareholder Value: Empirical Evidence from International Firm Announcements," Production and Operations Management, Production and Operations Management Society, vol. 31(1), pages 46-64, January.
    3. Jamalnia, Aboozar & Gong, Yu & Govindan, Kannan, 2023. "Sub-supplier's sustainability management in multi-tier supply chains: A systematic literature review on the contingency variables, and a conceptual framework," International Journal of Production Economics, Elsevier, vol. 255(C).
    4. Li Chen & Hau L. Lee & Christopher S. Tang, 2022. "Supply chain fairness," Production and Operations Management, Production and Operations Management Society, vol. 31(12), pages 4304-4318, December.
    5. Morgan, Tyler R. & Roath, Anthony S. & Glenn Richey, Robert, 2023. "How risk, transparency, and knowledge influence the adaptability and flexibility dimensions of the responsiveness view," Journal of Business Research, Elsevier, vol. 158(C).
    6. Guilherme Frederico, 2017. "Supply Chain Management Maturity: A Comprehensive Framework Proposal from Literature Review and Case Studies," International Business Research, Canadian Center of Science and Education, vol. 10(1), pages 68-76, January.
    7. Rameshwar Dubey & David J. Bryde & Cyril Foropon & Gary Graham & Mihalis Giannakis & Deepa Bhatt Mishra, 2022. "Agility in humanitarian supply chain: an organizational information processing perspective and relational view," Annals of Operations Research, Springer, vol. 319(1), pages 559-579, December.
    8. Abdüssamet Polater, 2024. "In pursuit of increasing supply chain innovation performance through suppliers’ promotive voice: the moderating role of unlearning and transparency," Operations Management Research, Springer, vol. 17(1), pages 55-74, March.
    9. Feryal Erhun & Tim Kraft & Sytske Wijnsma, 2021. "Sustainable Triple‐A Supply Chains," Production and Operations Management, Production and Operations Management Society, vol. 30(3), pages 644-655, March.
    10. Shubhangini Rajput, 2024. "Analysis of Industry 4.0 technological enablers for sustainable supply chain transparency in a fuzzy environment," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 8616-8636, December.
    11. Vincent Mak & Rami Zwick, 2024. "Fairness and Transparency in One-to-Many Bargaining with Complementarity: An Experimental Study," Games, MDPI, vol. 15(4), pages 1-29, June.
    12. Burritt, Roger & Schaltegger, Stefan, 2014. "Accounting towards sustainability in production and supply chains," The British Accounting Review, Elsevier, vol. 46(4), pages 327-343.
    13. Chen, Jen-Yi & Slotnick, Susan A., 2015. "Supply chain disclosure and ethical sourcing," International Journal of Production Economics, Elsevier, vol. 161(C), pages 17-30.
    14. Choi, Tsan-Ming & Wen, Xin & Sun, Xuting & Chung, Sai-Ho, 2019. "The mean-variance approach for global supply chain risk analysis with air logistics in the blockchain technology era," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 127(C), pages 178-191.
    15. Stephanie Lu Wang & Yejee Lee & Dan Li, 2024. "Smart disclosure: an enabler for multinationals to reduce human rights violations in global supply chains," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 55(4), pages 450-469, June.
    16. Wang, Yibo & Liu, Bai & Chan, Hing Kai & Zhang, Tiantian, 2023. "Who pays buyers for not disclosing supplier lists? Unlocking the relationship between supply chain transparency and trade credit," Journal of Business Research, Elsevier, vol. 155(PB).
    17. Oussama Abidi & Jean-Loup Richet & Claudio Vitari, 2022. "What are the types of interactions between digital transformation and resilience? [Quels sont les types d’interactions entre transformation numérique et résilience ?]," Post-Print hal-03876770, HAL.
    18. Chen, Jen-Yi, 2022. "Responsible sourcing and supply chain traceability," International Journal of Production Economics, Elsevier, vol. 248(C).
    19. Li, Lixu & Liu, Yaoqi & Jin, Yong & Cheng, T.C. Edwin & Zhang, Qianjun, 2024. "Generative AI-enabled supply chain management: The critical role of coordination and dynamism," International Journal of Production Economics, Elsevier, vol. 277(C).
    20. Muhammad Khan & Gohar Saleem Parvaiz & Abbas Ali & Majid Jehangir & Noor Hassan & Junghan Bae, 2022. "A Model for Understanding the Mediating Association of Transparency between Emerging Technologies and Humanitarian Logistics Sustainability," Sustainability, MDPI, vol. 14(11), pages 1-23, June.

    More about this item

    Keywords

    ;

    JEL classification:

    • M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:ngooec:v:71:y:2025:i:1:p:34-49:n:1004. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.