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Sustainable Finance Exploration: Analyzing the Impact of Environmental, Social, Governance (ESG) Information Disclosure in the Supply Chain |
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| รหัสดีโอไอ | |
| Creator | Angela S.C. Yang |
| Title | Sustainable Finance Exploration: Analyzing the Impact of Environmental, Social, Governance (ESG) Information Disclosure in the Supply Chain |
| Publisher | Southeast Bangkok University |
| Publication Year | 2567 |
| Journal Title | Supply Chain and Sustainability Research (SCSR) |
| Journal Vol. | 3 |
| Journal No. | 1 |
| Page no. | 15-31 |
| Keyword | Supply Chain ESG, Information Disclosure, Environmental Image, Operational Risk Stakeholders |
| URL Website | https://so08.tci-thaijo.org/index.php/SCSR/index |
| Website title | https://so08.tci-thaijo.org/index.php/SCSR/index |
| ISSN | 2822-0412 |
| Abstract | This study explores the challenges and strategies related to Environmental, Social, Governance (ESG) information disclosure within supply chains. Initially, through case studies across various sectors, it was observed that businesses encounter issues such as inadequate energy management, insufficient efforts in energy saving and carbon reduction, and a lack of certified greenhouse gas inventories and certification management concerning environmental protection, sustainable operations, and risk management. Furthermore, addressing the gaps in supplier audits, the study suggests improvements in operational continuity management, supplier selection, and management, energy management and emission reduction initiatives, overtime control, and anti-discrimination practices, and emergency preparedness and chemical management. From a business benefits perspective, disclosing ESG information can enhance a company's environmental image, mitigate operational risks, foster social responsibility, and support corporate sustainability. Regarding stakeholder interactions, it is recommended that companies enhance their communication with stakeholders, understand their expectations, and establish an effective feedback mechanism. The study identifies the main challenges in ESG information disclosure as the authenticity of the information, stakeholder engagement, and regulatory uncertainties. It offers insights for practitioners, highlighting the critical role of ESG information technology applications, the influence of regulations and policies, and the verification and credibility of ESG information. The study concludes with suggestions for future research, including cross-industry comparative studies, long-term impact assessments of ESG information, and exploring stakeholder participation and feedback. These recommendations aim to deepen the understanding of ESG information disclosure in supply chains and provide more targeted guidance and advice for businesses. |
