Let the Sunshine in: Building a Theory of Supply Chain Information Disclosure

This paper reviews the literature on the growing phenomenon of voluntary public supply chain information disclosure. Out of approximately 1500 papers we find 123 papers relating to supply chain transparency with 17 papers... [ view full abstract ]

This paper reviews the literature on the growing phenomenon of voluntary public supply chain information disclosure. Out of approximately 1500 papers we find 123 papers relating to supply chain transparency with 17 papers dealing directly with voluntary supply chain information disclosure. These papers provide multiple constructs on the drivers, methods and outcomes of disclosure. These constructs are grouped into themes and further divided into orientations. Two distinct orientations are present in the current literature: the competitive orientation and the sustainability orientation. Different theories and philosophies underpin these orientations. Although there are overlaps, according to the literature, specific drivers of disclosure appear to determine outcomes and orientation: cost and business type, accountability, competitive advantage, resource scarcity and ethical values. Based on this review we present a model of supply chain disclosure and provide propositions for further research based on the five theories leading to five supply chain disclosure typologies.

Transparency, supply chain disclosure, sustainable supply chains. [ view full abstract ]

Transparency, supply chain disclosure, sustainable supply chains.