• Abbreviated Title: J. Adv. Manag. Sci.
  • Frequency: Semiannually
  • E-ISSN: 2810-9740  
  • DOI: 10.18178/joams
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Prof. Rajive Mohan Pant

North Eastern Regional Institute of Science & Technology, India
I am very excited to serve as the first Editor-in-Chief of the Journal of Advanced Management Science (JOAMS) and hope that the publication can enrich the readers’ experience.. ...  [Read More]

JOAMS 2025 Vol.13(1): 22-34
doi: 10.18178/joams.13.1.22-34

Sustainable Sourcing in Corporate Sustainability Reports: A Theoretical Analysis of Procurement Disclosures in German Companies

Wanja Wellbrock 1,* and Hannah Beyer 2, Daniela Ludin3
1. Faculty of Economics, Heilbronn University, Heilbronn, Germany
2. Faculty of Management and Sales, Heilbronn University, Heilbronn, Germany
Email: wanja.wellbrock@hs-heilbronn.de (W.W.); hannah.beyer@gmx.de (H.B.); daniela.ludin@hs-heilbronn.de (D.L.)
*Corresponding author

Manuscript received April 16, 2025; accepted May 19, 2025; published May 29, 2025.

Abstract—Companies face increasing challenges in procurement due to global crises, regulatory changes, and sustainability demands. Compliance with human rights and environmental standards has become essential, with sustainability reporting playing a key role in corporate transparency. This study examines how sustainable procurement is disclosed in the sustainability reports of German companies. In total, the procurement disclosures of five German companies from different industries are examined, with a focus on sustainability integration, supplier management and risk mitigation. The results show significant differences. While some companies embed sustainable procurement in their strategy, others treat it as a compliance obligation. Industries with higher sustainability risks provide disclosures that are more detailed. The study highlights the strategic role of procurement for corporate sustainability and the impact of regulatory frameworks on reporting. It emphasizes the need for transparent, risk-based supplier assessments and consistent reporting practices.

Keywords—sustainable procurement, corporate sustainability, supplier management, sustainability reporting, supply chain management

Cite: Wanja Wellbrock, Hannah Beyer, and Daniela Ludin, "Sustainable Sourcing in Corporate Sustainability Reports: A Theoretical Analysis of Procurement Disclosures in German Companies," Journal of Advanced Management Science, Vol. 13, No. 1, pp. 22-34, 2025.

Copyright © 2025 by the authors. This is an open access article distributed under the Creative Commons Attribution License (CC-BY-4.0), which permits use, distribution and reproduction in any medium, provided that the article is properly cited, the use is non-commercial and no modifications or adaptations are made.
 
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