Identifying sector-specific indicators enables assessing the impact of sustainability issues on value creation and performance comparison among similar organizations. This study aims to identify sector-specific sustainability indicators and priorities based on the material issues of the logistics sector. Qualitative content analysis was performance using Leximancer software to identify key themes and material concepts of sustainability reports. The results showed that the most important indicators of the logistics sector are economic performance and energy, yet sustainability reports appear to focus more on reporting social sustainability information. This study is beneficial in ensuring consistency of sustainability reporting, which is a prerequisite for policy making in sustainable logistics.

B.C.P. Jayarathna, D. Agdas, L. Dawes and M. Miska

European Business Review

Abstract :- https://doi.org/10.1108/EBR-02-2021-0047