An exploratory Analysis of Supply Chain Risk Disclosure in annual Reports

2016 ◽  
pp. 137-159
Author(s):  
Michael Westerburg ◽  
Christoph Bode
2016 ◽  
Vol 7 (1) ◽  
pp. 84-97
Author(s):  
Rodley Pineda

Purpose Although businesses face various types of risks because of climate change, the level of concern among managers seem to lag behind the institutional pressure to deal with the climate change issue. This paper aims to bridge this gap in perceptions by presenting a framework to assist business leaders in translating the climate change issue into a format that managers can appreciate. Design/methodology/approach Drawing from the supply chain literature, this paper presents a model that shows how climate change-related policy and resource risks affect a firm’s supply, operations and demand domains and the risk management approaches appropriate for each type of risk. Excerpts from 10-K annual reports filed by US automotive and food retailers are used to show how the model works. Findings Although majority of companies examined do not report climate change-related risks, the evidence from those that do affirm the framework’s ability to translate these risks into manager-friendly supply chain terminology. Originality/value Managers can participate in sustainability actions by focusing on the risks and effects of climate change. Business leaders, researchers and policymakers can adopt supply chain risk management terminology to connect with otherwise indifferent managers.


2013 ◽  
pp. 81-120 ◽  
Author(s):  
Susanne Durst

Intangibles are viewed as the key drivers in most industries, and current research shows that firms voluntarily disclose information about their investments in intangibles and their potential benefits. Yet little is known of the risks relating to such resources and the disclosures firms make about such risks. In order to obtain a more balanced and complete picture of firms' activities, information about the risky side of their intangibles is also needed. This exploratory study provides some descriptive insights into intangibles-related risk disclosure in a sample of 16 large banks from the United States (US), United Kingdom (UK), Germany and Italy. Annual report data is analyzed using the three Intellectual Capital dimensions. Study findings illustrate the variety of intangibles-related risk disclosure as demonstrated by the banks involved.


2012 ◽  
Vol 6-7 ◽  
pp. 773-777 ◽  
Author(s):  
Yan Ling Wang

The intense competition of global markets and consumers' high expectations forced enterprises to invest and concentrate on the relationship with their customers and suppliers. The growing interest in supply chain management, both in developed and developing countries in the fisheries. With the catastrophic events in the fisheries supply chain, the diversity of the fisheries risk and insurance issues become increasingly important. However, participants in the supply chain is a separate and independent economic entities, and only consider their own interests. In this article, the fisheries supply chain insurance contract on the basis of the model and the diversity of the fisheries risk and insurance policy issues, the behavior of each participant. In this article, the diversity of the fisheries supply chain risk and insurance process, the lack of sufficient knowledge of the fisheries supply chain contract signing or the exact probability of the insured event, the fisheries supply chain risk insurance companies use the information provided by the fisheries supply chain contract signature the signing of the contract or the behavior of the fisheries supply chain insurers of people insured or fisheries supply chain and fisheries supply chain in order to establish the parameters of the insurance contract of the fisheries supply chain.


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