Conceptualising and Operationalising Sustainable Supply Chain Management: A Content Analysis of ESG and Supply Chain Policy Disclosures in Nordic Corporations

Abstract

The thesis focuses on how the Sustainable Supply Chain Management (SSCM) is represented and put into practice in corporate disclosures such as the Environmental, Social and Governance (ESG) reports, sustainability reports, and supply chain governance documents. The study takes place in a business context of increasing institutional pressure and stakeholder demands for embedding sustainability into supply chain activities, and the growing demand for formal sustainability reporting. With sustainability disclosures gaining more traction and visibility, it remains unclear how much sustainability reporting is actually put into practice when it comes to supply chain operations.

The purpose of the study is to discuss the presentation of SSCM in corporate disclosure and to discuss the connection between formal sustainability commitments and their implementation in supply chains. Theoretically, the research is guided by the Triple Bottom Line framework, stakeholder theory and institutional theory. These are the angles used to understand the structuring, communication, governance and legitimation of sustainability in organisational settings.

A qualitative research design was used, the main method being document analysis. The empirical material comprises ESG reports, sustainability reports, codes of conduct from suppliers, and policies on governance from companies in the Nordic region, which are related to industries with expansive and complex supply chains. The analysis was deductive and was organised by the three categories of the sustainability dimensions: environmental, social and governance.

The findings suggest that SSCM has firmly entrenched in the disclosure practice of companies. Climate strategies, emissions reduction plans and resource-efficiency projects are the main methods of communication for environmental sustainability. Social sustainability is demonstrated by labour standards, requirements for labour responsibility and ethical sourcing commitments of suppliers. The governance tools of supplier standards, sustainability monitoring systems, procurement governance processes and compliance frameworks are introduced as key instruments for achieving sustainability goals across supply chains.

Meanwhile, the results show gaps between the reporting of sustainability and practice. Organisations generally publish their sustainability statements, but not all are equally comprehensive, transparent and consistent with how they put them into practice. Thus, the role of the disclosure is not just as a communication tool, but also as a governance, legitimacy and institutional alignment tool.

The study finds that the application of sustainability in supply chains is uneven and SSCM has become very formalised in ESG reporting and governance. The study also helps to advance the understanding of communication, governance and institutionalisation of sustainability in modern organizations and the need for critical reading of corporate disclosures as representations of actions rather than as representations of action.