Il CSR reporting per i centri logistici: una dashboard di KPIs per la valutazione della sostenibilità

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CSR evaluation and reporting in the logistics industry have received little attention from scholars. The paper aims to contribute to the academic debate in this field by exploring the adoption of KPIs to measure, report and disclose CSR performance by the Italian intermodal centres. A conceptual model based on the concept of the triple bottom line and a dashboard of 58 KPIs to monitor the impact of logistics activities is suggested. The paper also performs an empirical analysis of 26 Italian intermodal centres to examine the rate of disclosure of CSR performance. Then, it applies the conceptual model to 4 prominent cases that voluntary publish non-mandatory information on their CSR and corporate sustainability performance. The results show only a limited number of indicators of the proposed dashboard are used by Italian logistics nodes. The paper debates the implication of improving CSR disclosure in logistics under the lens of stakeholder management.