The chapter enhances our understanding of the disclosure practices on the intangible asset constituted by relationships with the actors along the supply chains (Haywood, 2021), detailing what sustainability-related matters regarding the value chain are disclosed in relation to specific sustainability standards’ requirements (i.e., the GRI Standards). Thus, the chapter shows how organisations are facing reporting challenges associated with the increasing regulation of sustainability disclosures (Farooq and de Villiers, 2019; Lai and Stacchezzini, 2021). In particular, the chapter contributes to the current debate on the effects of EU regulation on the harmonisation of sustainability reporting and disclosure (Cordazzo et al., 2020; La Torre et al., 2018; Lombardi et al., 2021; Venturelli et al., 2020).
The relational capital along the supply chain: insights from sustainability reporting disclosures
mariella colantoni;alessandro lai;riccardo stacchezzini
2026-01-01
Abstract
The chapter enhances our understanding of the disclosure practices on the intangible asset constituted by relationships with the actors along the supply chains (Haywood, 2021), detailing what sustainability-related matters regarding the value chain are disclosed in relation to specific sustainability standards’ requirements (i.e., the GRI Standards). Thus, the chapter shows how organisations are facing reporting challenges associated with the increasing regulation of sustainability disclosures (Farooq and de Villiers, 2019; Lai and Stacchezzini, 2021). In particular, the chapter contributes to the current debate on the effects of EU regulation on the harmonisation of sustainability reporting and disclosure (Cordazzo et al., 2020; La Torre et al., 2018; Lombardi et al., 2021; Venturelli et al., 2020).
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
