2026-05-18T10:48:57Zhttps://keep.lib.asu.edu/oai/request

oai:keep.lib.asu.edu:node-2007432025-06-05T17:24:58Zoai_pmh:alloai_pmh:repo_items

200743 https://hdl.handle.net/2286/R.2.N.200743 http://rightsstatements.org/vocab/InC/1.0/ http://creativecommons.org/licenses/by-nc-sa/4.0 2025-05 72 pages Searle, Jarrod Wiedmer, Robert Hagen, Bjoern Barrett, The Honors College Department of Marketing Department of Supply Chain Management Dean, W.P. Carey School of Business This thesis investigates the "transparency gap" in corporate sustainability reporting, defined as the disparity between companies' potential and actual investment in, and disclosure of, supply chain sustainability metrics. Through a comprehensive literature review of ESG reports, industry trends, and regulatory landscapes, combined with qualitative interviews with supply chain professionals and a broad employee survey across various industries, this research explores the root causes and manifestations of this gap. The literature review establishes the growing importance of sustainability measurement, examines enabling technologies and reporting frameworks, and highlights the influence of regulations and consumer demand. Qualitative interviews then provide internal perspectives on sustainability tracking and reporting processes, while a larger survey analyzes employee perceptions of both internally and externally facing sustainability initiatives. The findings reveal that companies demonstrate varying levels of commitment and utilize diverse technologies for internal sustainability management, on all levels. However, significant inconsistencies and a lack of comprehensive disclosure, particularly concerning supplier sustainability, persist externally. This research concludes that industry-specific characteristics, varying levels of regulatory pressure, and strategic communication priorities contribute to the observed transparency gap, hindering a comprehensive understanding of true supply chain sustainability performance. Further analysis emphasizes the need for more standardized, verifiable, and comprehensive reporting mechanisms to bridge this gap and lead to greater accountability and informed decision-making among stakeholders. Supply Chain Sustainability ESG Environmental Social Governance Supply Chain Management Business Sustainability Transparency Reporting Measurement The Transparency Gap: Assessing Corporate Measurement and Disclosure of Supply Chain Sustainability Metrics