An Investigation of Environmental Disclosures of Global Logistics Firms Using Social Network Analysis

Aim/Purpose: This study examines the characteristics of environmental reporting of global logistics firms and investigates the links between these firms to work together for the facilitation of an improved reporting system. Design/ Methodology/ Approach: A sample of seventy-one global logistics firms who report environmental aspects using Global Reporting Initiative (GRI) are selected from the sustainability disclosure database. Social network analysis (SNA) is used to investigate the characteristics of environmental reports. Findings: Results demonstrate that European firms are active in reporting most of the Environmental aspects followed by Asian firms. On the other hand, North American firms are reporting minimum amount of environmental aspects. Among environmental aspects energy and emissions have a higher degree, closeness, and betweenenss centrality values. Centrality value suggests that energy and emissions aspects are mostly reported by the sample firms from all the geographical regions. Furthermore, results of the network density, core and periphery analyses demonstrate that more than 40 per cent of the sample firms are connected to each other. Originality/ Value: The use of SNA is unique in the context of reporting. This study is the first of its kind research to examine the nature and characteristics of environmental reporting using the social network analysis. By examining the firm's relationship with environmental aspects, this study provides an important basis for environmental reporting research in the field of logistics. Research Limitations/ Implications: Major limitation of this study is the generalization of the findings. This study is conducted in the context of logistics industry, so the results may not be generalizable to other industries. Therefore, future research should consider environmental reporting from other industry sector samples and compare the findings. Practical Implications: Results of this study assists managers to learn from th