Vital Industry: Supplier Selection, Monitoring, and Reporting Based on Sustainability Standards
DOI:
https://doi.org/10.17524/repec.v19.e3652Keywords:
supply chain, ESG, sustainability standardsAbstract
Objective: This case aims to develop students’ ability to reflect on and propose mechanisms for selecting, monitoring, and reporting on suppliers, considering sustainability standards.
Method: The case study is designed to be applied in undergraduate and graduate programs in Accounting and Business Administration, particularly in courses that address ESG topics, such as Environmental Accounting, Contemporary Topics, ESG Reporting, and Sustainability, among others. This case is structured into three 90-minute classes and can be implemented using different teaching methodologies, such as mood boards, videos, Padlet, and written reports.
Results: Students are expected to discuss the importance of organizations maintaining a good reputation through their Environmental, Social, and Governance (ESG) performance. The case also addresses the disclosure of information and the adoption of IFRS S1/ CBPS 01, IFRS S2/CBPS 02, and GRI standards, and is aligned with the Sustainable Development Goals (SDGs). These disclosures are important because they add value to the business, and the discussions place students in a context where suppliers must adhere to stringent requirements regarding the services and products they provide.
Contributions: The case offers a practical perspective and encourages students’ critical reflection on the complexity and relevance of decisions involving environmental and social aspects in the product supply chain, as well as on how such information must be reported.
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