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Sustainable supply chain management in the oil and gas industry: A review of corporate sustainability reporting practices

机译：石油和天然气行业的可持续供应链管理：企业可持续性报告实践的回顾

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Purpose - The purpose of this paper is to assess the sustainability reporting practices of oil and gas (O&G) companies and the integration of sustainability in the management of their supply chain. Design/methodology/approach - A content analysis of sustainability report of 30 companies was conducted based on the Pacific Sustainability Index that contains 21 topics on social and environmental reporting. An analysis was also conducted on supply chain management (SCM) topics related to supplier management, product stewardship and logistics management. Findings - There is inconsistency in the sustainability reporting practices among the O&G companies studied. While 63 percent of the companies expressed higher environmental intent compared to social intent, their reporting of environmental performance is lagging behind social performance reporting. There is also a lack of supply chain indicators in the sustainability reporting guidelines. This affects the companies ability to report their supply chain practices objectively. Practical implications - The findings of this study can be used as a guideline to improve the sustainability reporting practices and to identify relevant supply chain indicators that can be incorporated in a sustainability reporting index. Originality/value - There is a lack of research on sustainability reporting practices in the O&G industry context, especially in terms of SCM. Previous studies focussed on companies in specific countries and/or do not incorporate all sustainability dimensions, namely, economic, environmental and social factor. We think that this is the first comprehensive study on the sustainability reporting practices and the integration of sustainability in SCM in the O&G industry.
机译：目的-本文的目的是评估石油和天然气（O＆G）公司的可持续性报告做法，以及将可持续性纳入其供应链管理中。设计/方法/方法-根据太平洋可持续发展指数对30家公司的可持续发展报告进行了内容分析，其中包含21个有关社会和环境报告的主题。还对与供应商管理，产品管理和物流管理有关的供应链管理（SCM）主题进行了分析。调查结果-所研究的O＆G公司之间的可持续性报告做法不一致。尽管有63％的公司表达了高于社会意图的环境意图，但其环境绩效报告却落后于社会绩效报告。可持续性报告指南中也缺少供应链指标。这影响了公司客观地报告其供应链实践的能力。实际意义-这项研究的结果可以用作改善可持续性报告实践的指南，并确定可以纳入可持续性报告指数的相关供应链指标。原创性/价值-在O＆G行业中，尤其是在SCM方面，缺乏关于可持续性报告实践的研究。先前的研究集中于特定国家/地区的公司，并且/或者没有考虑到所有可持续性方面，即经济，环境和社会因素。我们认为，这是关于可持续性报告实践以及O＆G行业中SCM中可持续性整合的首次全面研究。

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