 Why researches about environmental: 

 Due to increasing concerns about social (i.e. human rights) and

environmental (i.e. global warming) issues, corporate social responsibility
(CSR) has become the focus of the business community.
 The extensive use of the logistics network that results in high greenhouse
gas emissions leads to pressures from stakeholders on companies to reduce
their negative environmental impacts (Herold and Lee, 2017b).
 Why researches about environmental reporting: socio-political theories (political
economy, legitimacy, stakeholder theory) posit that companies with poor social
and environmental performance will be more likely to voluntarily disclose their
CSR initiatives because they face greater public pressure to do so (Patten, 2002)
 Following the argument that social and environmental reporting is a
function of the social and political pressures (Patten, 2002)
 Explain trend in providing environmental reporting: greenwashing and relevant: 
 Relevant: 
 For signaling purposes, companies with greater CSR performance
are more likely to publish CSR reports as a means of emphasizing
their good CSR efforts.
 Regarding empirical evidence, Patten (2002) documented that
companies with poor environmental performance (i.e. higher levels
of toxic releases) are more likely to disclose a greater level of
environmental information. Likewise, Clarkson et al. (2011)
determined that higher polluting companies disclose a greater level
of environmental information. Following the argument that social
and environmental reporting is a function of the social and political
pressures (Patten, 2002), we expect that companies with poor CSR
performance are more likely to publish CSR reports compared to
firms with superior CSR performance.
 Greenwashing:
 For greenwashing purposes, companies with poor CSR performance
are more likely to engage in CSR reporting to change stakeholder
perceptions about their actual CSR performance (Clarkson et al.,
2008).
 If companies consider their social legitimacy is threatened, they have
an incentive to engage in the policy process (Patten, 2002), such as
social and environmental reporting. Socio-political theories (political
economy, legitimacy, stakeholder theory) argue that since poor
social and environmental performers face intense social and political
pressure and threatened legitimacy, they will tend to publish
discretionary disclosures to change stakeholder perceptions about
their actual performance (Clarkson et al., 2008, 2011), to alter their
public image (Clarkson et al., 2011), to shape the impressions of the
 relevant public (Neu et al., 1998), and to deflect stakeholders’
attention from the perceived problem areas (i.e. poor environmental
performance) to other accomplishments (Lindblom, 1994).
 Objective of report: The objective of this study is to investigate the association
between corporate social responsibility (CSR) performance and CSR reporting in
the logistics sector.
 The important of the CSR for environment and social: 
 Further, much of the existing research on sustainability in the logistics
discipline has focused on environmental performance as a subset of CSR
(Wu and Dunn, 1995; Pazirandeh and Jafari, 2013; Lee and Wu, 2014;
Oberhofer and Dieplinger, 2014; Abbasi and Nilsson, 2016; Bjorklund et
al., 2016 € ; Van den Berg and Langen, 2017; Aldakhil et al., 2018; Khan et
al., 2018)  and/or has mainly examined a specific logistics process,
including sustainable transportation (Ciliberti et al., 2008; Van den Berg
and Langen, 2017), sustainable warehousing (Ciliberti et al., 2008),
sustainable purchasing (Carter and Jennings, 2002, 2004), and reverse
logistics (van Hoek, 1999; Nikolaou et al., 2013). A significant number of
papers have particularly concentrated on topics associated with carbon
emissions, such as carbon management in the logistics sector (He et al.,
2017), the link between the level of carbon emissions and logistics
performance (Mariano et al., 2017), and the extent and scope of carbon
disclosures (Herold and Lee, 2017a, 2018; Herold, 2018).
 Besides environmental responsibility, social responsibility is also an
important area of concern for maintaining a sustainable logistics system
(Rashidi and Cullinane, 2019).

- What is relevant information about the environment: this study investigates

whether logistics companies engage in CSR reporting to signal their superior CSR
performance or to change perceptions about their actual CSR performance. While
signaling theory assumes that companies tend to honestly report their social and
environmental impacts, socio-political theories assume that voluntary corporate
disclosures are prone to interpretation.

+ 3 Advantages of providing relevant information about environment => Evidence

of providing relevant information about environment 

 Adv1: competitive advantages (author) => why provide environmental

information create competitive advantages + what competitive advantages created:
disclosing voluntary information through various channels (Spence, 1973;
Connelly et al., 2011). This theory posits that if customers and stakeholders do not
learn about the environmental and social efforts of the logistics companies,
 companies cannot gain any differentiation and competitive advantage (Maas et al.,
2014).
 Adv2: companies with superior CSR performance have incentives to engage in
credible proactive CSR reporting (i.e. GRI reporting) that poor performing
companies would find it difficult to mimic (Clarkson et al., 2008, 2011). 

Why?  if CSR reporting is undertaken in a specific year as a fashion or mimicry, it is

unlikely to maintain it in the subsequent years. However, if it is undertaken as corporate
policy and strategy, it is likely to maintain in the coming years.

 Adv3: CRS reports are useful means to enhance corporate legitimacy(Herold and
Lee,2017a,2018) in America

- Greenwashing information
             + What is greenwashing information about environment:
   Companies engage in CSR reporting to change perceptions.
             + Advantages: 
   Adv 1: Changing stakeholders perceptions about their actual performance,
 Altering their public image,
 Shaping the impressions of the relevant public.
 
   Adv 2: Deflecting stakeholders’ attention from the perceived problem areas.
 
+ What is greenwashing information about the environment: logistics
companies engage in CSR reporting to change perceptions about their actual
CSR performance (i.e. greenwashing purposes).
 
+ Advantages of providing greenwashing information about environment:
 
Adv 1: Socio-political theories (political economy, legitimacy, stakeholder
theory) argue that since poor social and environmental performers face intense
social and political pressure and threatened legitimacy, they will tend to
publish discretionary disclosures to change stakeholder perceptions about their
actual performance (Clarkson et al., 2008, 2011), to alter their public image
(Clarkson et al., 2011), to shape the impressions of the relevant public (Neu et
al., 1998).
 
Adv 2:  to deflect stakeholders’ attention from the perceived problem areas (i.e.
poor environmental performance) to other accomplishments (Lindblom, 1994).
+ Evidence of providing greenwashing information about the environment:
Regarding empirical evidence, Patten (2002) documented that companies with
poor environmental performance (i.e. higher levels of toxic releases) are more
likely to disclose a greater level of environmental information. 
 Likewise, Clarkson et al. (2011) determined that higher polluting companies
disclose a greater level of environmental information.
 

INTRODUCTION: 
- Why researches about environmental: 
+ Due to increasing concerns about social (i.e. human rights) and
environmental (i.e. global warming) issues
+ Pressures on companies to reduce negative environmental impacts
- Why research about environmental reporting: Companies with poor social and
environmental performance voluntarily disclose CSR initiatives. 
- Explain trend in providing environmental reporting: greenwashing and
relevant: 
+ Relevant: 
 Companies with greater CSR performance publish CSR reports as a
means of emphasizing their good CSR efforts.
 Companies with poor environmental performance disclose a greater
level of environmental information.
+ Greenwashing: 
 Companies with poor CSR performance engage in CSR reporting to
change stakeholder perceptions about their actual CSR performance 
 If companies consider their social legitimacy is threatened, they
engage in the policy process, such as social and environmental
reporting.
- Objective of report: The objective of this study is to investigate the association
between CSR performance and CSR reporting in the logistics sector.
- The important of the CSR for environment and social: 
 Focused on environmental performance as a subset of CSR: examined a
specific logistics process, including sustainable transportation, sustainable
warehousing, sustainable purchasing, and reverse logistics.
 Social responsibility is also an important area of concern for maintaining a
sustainable logistics system
Because of environmental and social issues, CSR is always the topic of attention of the
corporate world (Main article). Companies also always feel pressure about the problem of
how to reduce the negative impact on the environment (Herold and Lee, 2017b).
Therefore, the following report explores the relationship between CSR performance and
CSR reporting in the environmental and social sector (Main article). For relevant, firms
with strong CSR performance highlight their successful CSR activities in CSR reports
meanwhile for greenwashing, poor-performing firms use CSR reporting to alter
stakeholders' views of their true CSR performance (Clarkson et al., 2008). Corporations
have to be aware of the significance of CSR for the environment and society (Main
article).

CONCLUSION
- Restate research topic: environmental reporting: relevant information
- Main findings:
 Part 1: Introduction to characteristics of environmental reporting and
advantages.
 Part 2: Environmental reporting: relevant information.
 Evidence
 Benefit of CSR

This report answered the question is corporate social responsibility reporting a tool of
signaling or greenwashing. The answer for environmental reporting is relevant
information. It has three advantages: competitive advantages, corporations actively
participate in CSR reporting, increasing company's credibility. Evidences have been
verified by authors: Ali Uyar, Abdullah S. Karaman, and Merve Kilic; S.Prakash Sethi,
Terrence F. Martell, Mert Demir; and Lin Liao, Teng (Philip) Lin, and Yuyu Zhang.
Therefore the benefits of CSR can be drawn: raising stakeholder confidence and
information quality, increasing the stock market’s efficiency, reducing the cost of equity,
more efficiency for decision makers. If CSR reporting is used alone, it may not accurately
reflect CSR activities. Therefore, this viewpoint could inspire prospective future
academic study ideas. Future research may be able to examine rules, culture, and ethics
affect how companies engage in CSR activities. Lastly, future studies may delve deeper
into analyses to see if CSR performance and reporting habits between businesses that
employ reverse logistics or green logistics strategies (Main article).