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Integrating sustainability information through value chain disclosures: insights from the wood-based industries

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  • Atanasov, Atanas

Abstract

As sustainability increasingly shapes business strategy and stakeholder expectations, integrating sustainability information across the value chain has become essential. This paper examines the role of sustainability disclosures as a mechanism for integrating environmental, social, and governance (ESG) information within the wood-based industries in light of new reporting requirements. We analyze how value chain disclosures contribute to transparency, accountability, risk management, and sustainability performance. Companies that adopt a comprehensive approach to sustainability disclosure tend to demonstrate higher levels of stakeholder engagement and long-term strategic alignment with sustainability goals. However, challenges persist, including data fragmentation, limited supplier collaboration, and a lack of standardization in reporting formats. The paper also highlights the challenges faced by wood-based industries in maintaining effective supply chain collaborations and the need for innovative solutions to overcome barriers to sustainability. It advocates for a holistic approach that encompasses product design, recycling technologies, and waste management strategies to maximize resource utilization and minimize waste. Overall, the paper provides valuable insights into how wood-based industries can integrate sustainability information through value chain disclosures to achieve long-term sustainability and competitive advantage.

Suggested Citation

  • Atanasov, Atanas, 2025. "Integrating sustainability information through value chain disclosures: insights from the wood-based industries," MPRA Paper 126626, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:126626
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    References listed on IDEAS

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    1. Simone Pizzi, 2018. "The Relationship between Non-financial Reporting, Environmental Strategies and Financial Performance. Empirical Evidence from Milano Stock Exchange," Administrative Sciences, MDPI, vol. 8(4), pages 1-9, November.
    2. Sumit Paul & Syed Mithun Ali & Mohd Asif Hasan & Sanjoy Kumar Paul & Golam Kabir, 2022. "Critical Success Factors for Supply Chain Sustainability in the Wood Industry: An Integrated PCA-ISM Model," Sustainability, MDPI, vol. 14(3), pages 1-18, February.
    3. Burritt, Roger & Schaltegger, Stefan, 2014. "Accounting towards sustainability in production and supply chains," The British Accounting Review, Elsevier, vol. 46(4), pages 327-343.
    4. Robert G. Eccles & Ioannis Ioannou & George Serafeim, 2014. "The Impact of Corporate Sustainability on Organizational Processes and Performance," Management Science, INFORMS, vol. 60(11), pages 2835-2857, November.
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    Keywords

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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • 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

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