Background: The need for sustainable supply chain management has become a necessity given the growing impact of climate change and global warming. The South African (SA) government is planning to implement a carbon tax in the future, which will present financial challenges for organisations already facing social and environmental difficulties. Objectives: The main objective of this article was to investigate the current sustainability reporting practices in supply chains of SA organisations. The focus was specifically on the supply chain sustainability practices of organisations listed in selected sectors on the Johannesburg Stock Exchange (JSE). A secondary objective was to investigate preparation efforts by SA companies for the impending carbon tax. Method: Data collected from sustainability and integrated annual reports of organisations in the sample were analysed using non-parametric statistical tests to compare sectors on the JSE and to compare companies listed on the socially responsible investment (SRI) Index with those that are not. Results: The results showed that there is insufficient data for some of the sectors; however, there are differences in the supply chain and sustainability practices for the remaining sectors. There are also differences in these practices between SRI and non-SRI companies. The research also showed that companies are discussing important concepts relating to the implementation of the impending carbon tax. Research impact: SA organisations need to increase their focus on sustainable supply chain practices. Further investigation into the preparation efforts of companies to reduce their emissions and/or footprint and mitigate the impact of the impending carbon tax is necessary.

中文翻译：

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调查南非组织的供应链可持续性

背景：鉴于气候变化和全球变暖的影响越来越大，对可持续供应链管理的需求已成为必需。南非（SA）政府计划在未来实施碳税，这将给已经面临社会和环境困难的组织带来财务挑战。目标：本文的主要目的是调查SA组织供应链中的当前可持续性报告实践。重点特别放在约翰内斯堡证券交易所（JSE）特定部门中列出的组织的供应链可持续性实践上。第二个目标是调查SA公司为即将发生的碳税所做的准备工作。方法：使用非参数统计测试对从样本中的组织的可持续性和综合年度报告中收集的数据进行了分析，以比较JSE上的部门，并将未列入社会责任投资（SRI）指数的公司进行比较。结果：结果显示某些部门的数据不足；但是，其余行业的供应链和可持续性实践存在差异。在SRI和非SRI公司之间，这些做法也存在差异。研究还表明，公司正在讨论与即将实施的碳税有关的重要概念。研究影响：SA组织需要更加关注可持续供应链实践。