Sustainability practices disclosure of top logistics firms in Australia

Purpose This study explores the scope, materiality and extent of environmental social sustainability disclosure – as benchmarked against Global Reporting Initiatives (GRI-G4) top 10 logistics firms operating in Australia. It also investigates relationships between these their actual financial performance. Design/methodology/approach The authors adopted an inductive case approach for in-depth investigation among concepts. A content analysis firms' reports was performed to determine pattern GRI framework. disclosure–performance (DPA) matrix employed relate with performance (i.e. return on assets [ROA] total revenue growth). Findings found that reporting relatively high labour practices decent work subgroup, followed by dimension GRI-G4 However, it low society, human rights product responsibility subgroups DPA revealed “Leaders” (firms higher levels) achieved significantly ROA. “Opportunists” lower levels returns ROA growth) less attention issues, which contradicts win-win view disclosure–financial relationship. Originality/value First, this contributes review Second, using DPA, identifies novel effects sheds further light potential effect investments beyond substantial profitability growth corporate governance