Comparative Study of Key Supply Chain Management Elements in Sustainability Reports

For the evaluation of enterprise value and investment decision-making, firms must demonstrate their commitment to the Sustainable Development Goals (SDGs).  For this, several factors are considered, including supply chain management (SCM), human rights, climate change, safety, and environmental risks.  This study analyzed sustainability reports and revealed several factors that are critical for effective supply chain management.  While the study identified common categories, the variations imply a need for global standards for comparative analysis.  As businesses are required to demonstrate their commitment to the SDGs, the study highlights the importance of sustainability, its effective measurement, and global standards for sustainability reports.