Has Carbon Disclosure Become More Transparent in the Global Logistics Industry? An Investigation of Corporate Carbon Disclosure Strategies between 2010 and 2015

Global logistics companies are increasingly disclosing carbon related information due to institutional and stakeholder pressures. Existing research, however, is limited to categorizing these pressures and their influences on corporate carbon disclosure strategies. In particular, literature to date has not distinguished between different carbon disclosure strategies and how they may have changed over time. In response, this paper: (1) proposes a framework that depicts four different carbon disclosure responses and strategies based on internal and external pressures; and (2) subsequently analyzes and compares corporate carbon disclosure strategies between 2010 and 2015. Using a sample of 39 leading global logistics companies, carbon disclosure strategies are categorized based on the analysis of 25 applied carbon management practices from Bloomberg ESG to see if carbon management practices and the associated strategies have changed. The findings show overall shifts to more transparent corporate carbon disclosure strategies between 2010 and 2015 with an increase of applied carbon management practices in both internal and external actions

A Systematic Review of Blockchain Literature in Logistics and Supply Chain Management: Identifying Research Questions and Future Directions

Potential blockchain applications in logistics and supply chain (LSCM) have gained increasing attention within both academia and industry. However, as a field in its infancy, blockchain research often lacks theoretical foundations, and it is not clear which and to what extent organizational theories are used to investigate blockchain technology in the field of LSCM. In response, based upon a systematic literature review, this paper: (a) identifies the most relevant organizational theories used in blockchain literature in the context of LSCM; and (b) examines the content of the identified organizational theories to formulate relevant research questions for investigating blockchain technology in LSCM. Our results show that blockchain literature in LSCM is based around six organizational theories, namely: agency theory, information theory, institutional theory, network theory, the resource-based view and transaction cost analysis. We also present how these theories can be used to examine specific blockchain problems by identifying blockchain-specific research questions that are worthy of investigation

Bedeutung von Standards für Innovationen unter besonderer Berücksichtigung von Standards für Distributed Ledger Technologien in der Transportlogistik

Die Transportlogistik ist aufgrund ihres unternehmensübergreifenden Charakters oft durch eine sehr hohe Komplexität gekennzeichnet. Dem effizienten Austausch von Informationen entlang von Wert-schöpfungsketten und der Koordination der an der Leistungserstellung beteiligten Akteure kommt in diesem Kontext eine besondere Bedeutung zu. Blockchain- und Distributed-Ledger-Technologien können grundsätzlich dabei helfen, die interorganisationale Abstimmung zu erleichtern, die Effizienz und Qualität von Prozessen zu erhöhen und korrespondierende Kosten zu sparen. Zahlreiche Bei-spiele aus dem In- und Ausland demonstrieren eindrucksvoll das Potential von Blockchain-Lösun-gen im Supply Chain Management. Für viele Unternehmen der Transport- und Logistikbranche ist die Nutzung dieser neuen Technolo-gien zum aktuellen Zeitpunkt jedoch noch mit hohen Risiken verbunden. Besonders kritisch ist in diesem Zusammenhang das Fehlen von Standards zu beurteilen, das selbst technologieaffine Be-triebe mit entsprechendem Know-how und Investitionsmöglichkeiten vor große Herausforderungen stellt. Die Verfügbarkeit von (offenen) Standards und unternehmensübergreifend anwendbaren Re-ferenzlösungen bildet eine wesentliche Voraussetzung für den Abbau von Investitionsrisiken. Aus diesem Grund ist es erforderlich, die Rolle von Standards bei der Entwicklung und Diffusion von Blockchain-Lösungen zu untersuchen

Fare Evasion and Ticket Forgery in Public Transport: Insights from Germany, Austria and Switzerland

Local public transport companies provide important mobility services to the general public. Although these services are usually subsidised, companies rely on revenues generated by ticket sales. Therefore, fare evasion (i.e., people using a transport service without paying for it) and ticket forgery (the production of an illegal ticket facsimile) have considerable influence on the companies' economic sustainability. As existing research regarding the economic perspective is limited, this paper presents a Delphi study that investigates the phenomena with a survey of experts in public transport companies and transport associations in Germany, Austria, and Switzerland. The findings of the survey provide insights into the overall perception and discuss relevant aspects of both fare evasion and ticket forgery, thereby not only highlighting practical implications, but also helping policy makers shape adequate policies for public transport in societies

Banking on bullshit: indifferences towards truth in corporate social responsibility

Purpose: This study aims to identify and deconstruct bullshit in banks' corporate social responsibility (CSR) communication to advance the management rhetoric research space, which has been characterised by an indifference to truth and meaning. Design/methodology/approach: Based on the management rhetoric theory, the study provides a typology of bullshit phenomena overview in the banking sector and follows McCarthy et al.'s (2020) Currency, Reliability, Authority, and Purpose/Point of View (C.R.A.P.) framework to showcase how bullshit can be comprehended, recognised, acted against and prevented. Findings: This paper puts a spotlight on written and spoken language to detect bullshit in banks' CSR statements. It provides actionable insights into how stakeholders can act against and prevent bullshit statements from occurring in the future. Research limitations/implications: Future research is warranted to assess the use of still imagery, events and video materials in corporate communications and non-financial reporting. Further rigorous assessment of actual CSR initiatives must be undertaken to assess claimed contributions. Practical implications: Monitoring mechanisms and independent assurance statements prepared by authorised third parties may strengthen the motivation and ethicality of CSR activities. Originality/value: This viewpoint is the first to follow the C.R.A.P framework and critically assess indifferences towards truth in banks' CSR communications

Identifying Carbon Reduction Potentials in Road Transportation: Creating a Carbon-Tracking Tool for Small and Medium Enterprises (SMEs)

Improving environmental performance of road transport through carbon reduction initiatives can be a demand challenge, in particular for Small and Medium Enterprises (SMEs). Whether existing carbon reduction potentials are effectively and efficiently uncovered largely depends on the availability of information as well as on how to make use of it. An often-observed problem is the lack of tools for SMEs to obtain useful carbon-related information from road transport. Against the background of a case study of the carbon-tracking tool CO2-Tec, this paper highlights the importance of decision-making information and demonstrates how carbon reduction potentials in road transportation can be uncovered for SMEs. Particular attention is paid to the information needs of the SMEs and how these needs can be fulfilled. The analysis of the results suggests a pattern of action that increases the efficacy and efficiency of information management and use in corporate practice

The interaction between institutional and stakeholder pressures: Advancing a framework for categorising carbon disclosure strategies

Multiple institutional and stakeholder demands have led to different strategies in the measurement and disclosure of Carbon-related information. Although scholars acknowledge the prevalence of competing institutional logics as being a driver of different outcomes, existing research offers conflicting views on their implications, thus lacking clarity. In response, this paper proposes two frameworks (a) to clarify the institutional and stakeholder influences on carbon disclosure and (b) to depict four different types of carbon disclosure strategies to assess a company's "true" carbon position. We identify various concepts of institutional fields, organisations, and stakeholders that influence disclosure and combine the two critical concepts of logic centrality and stakeholder salience to categorise the multiple institutional and stakeholder pressures on carbon disclosure. Whereas the first framework proposes that institutional theory and stakeholder theory both provide, on different levels, a theoretical foundation to examine the influences on carbon disclosure, the second model categorises carbon disclosure outcomes in terms of logic centrality and stakeholder salience. Both frameworks advance the understanding of the interaction between firm-level agency and field-level pressures and synthesise the current literature to offer conceptual clarity regarding the varied implications and outcomes linked to carbon disclosure practices and strategies

Blockchain for and in Logistics: What to Adopt and Where to Start

Despite the claim that blockchain will revolutionise business and redefine logistics, existing research so far is limited concerning frameworks that categorise blockchain application potentials and their implications. In particular, academic literature in transport and logistics to date has not sufficiently distinguished between blockchain adoption ('what to adopt') and the identification of the right business opportunity ('where to start'). In response, this paper (1) uses Rogers¿ (2003) 'attributes of innovation framework' to identify potential blockchain applications and (2) presents a framework explicating four transformation phases to subsequently categorise the identified areas of application according to their effects on organisational structures and processes. Using academic and practitioner literature, we classify possible applications for adoption and provide a framework to identify blockchain opportunities in the logistics industry, thereby helping managers to systematically assess where to start building organisational capabilities in order to successfully adopt and deploy blockchain-based technology

Citylogistik Wien: Der Einfluss von Paketdienstleistern auf den Gesamtverkehr. Endbericht der Studie

In der öffentlichen Diskussion über die Citylogistik der Stadt Wien werden zunehmend Kurier-, Express und Paket (KEP)-Dienste für die Überlastung des Gesamtverkehrs verantwortlich gemacht. Jedoch gibt es kaum spezifische Erkenntnisse oder Studien darüber, in welchem Ausmaß KEP-Dienstleister im Vergleich zu anderen gewerblichen Branchen zum Gesamtverkehrsaufkommen in Wien beitragen. Um diese Diskussion zu versachlichen, wurde eine empirische Bestandsaufnahme durchgeführt, die sich mit drei Forschungsschwerpunkten befasst: 1. dem Anteil der Paketlogistik am Gesamtverkehr der Stadt Wien, 2. den Optionen für eine effiziente Gestaltung der Gesamtverkehrssituation in Wien, sowie 3. der potenziellen Schadstoff/CO2-Einsparung durch eine komplette Umstellung der Post-eigenen Paketzustellflotte auf E-Fahrzeuge