Environmental, social, and governance disclosure in supply chains: a systematic literature review
这篇综述分析了2000至2024年间64篇同行评审文章，基于信念-行动-结果框架，梳理了供应链视角下企业ESG披露的驱动因素、具体做法、结果、促进因素和障碍，并提出了概念框架和研究议程。
Environmental, social, and governance (ESG) disclosure has garnered growing interest from both academia and practitioners. Despite this growing interest, significant gaps persist in understanding the motivations behind ESG disclosure, specific practices, and the consequences it causes from a supply chain management (SCM) perspective. To address this gap, we conducted a systematic literature review of 64 peer-reviewed journal articles published between 2000 and 2024. Using the belief–action–outcome framework, our review identified several SCM-related beliefs that drive firms’ ESG disclosures. We also detailed specific practices and outcomes at the supply chain level. Additionally, the review synthesized various SCM-related enablers and barriers to ESG disclosure. Finally, we integrated these insights into a conceptual framework and developed a research agenda to explore ESG further within the SCM context. This research represents the first comprehensive review to systematically analyze ESG disclosure with SCM, making a significant contribution to the ESG in the SCM research stream and laying a robust foundation for future studies.