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<p>The growing emphasis on circular and sustainable economies has elevated green purchasing (GP) as a strategic mechanism for integrating environmental accountability within supply chain operations. While green purchasing is a well-established component of green supply chain management (GSCM), this study positions it within the broader sustainable supply chain management (SSCM) framework. This study acknowledges these foundational contributions. However, a persistent gap remains between sustainability disclosure and its substantive implementation. This study conceptualizes green purchasing as encompassing both environmental and social dimensions, operationalized through supplier selection (GRI 308, GRI 414), collaboration (GRI 204, GRI 413), development (GRI 404), and evaluation (GRI 308-2, GRI 414-2). This study proposes an Integrated GRI-SCOR framework, supported by NVivo-based content analysis, to assess the alignment between reported sustainability practices and operational execution among Indonesian manufacturing firms. The framework integrates the Global Reporting Initiative (GRI) for disclosure transparency, the Supply Chain Operation Reference Digital Standard (SCOR DS) for process-based implementation, and NVivo 15 for mixed-method content analysis and scoring. Four major manufacturing firms including Company A, B, C, and D were analyzed to evaluate how sustainability reports reflect aunthentic green purchasing practices across supplier selection, collaboration, development, and evaluation dimensions. The integrated framework reveals a multidimensional linkage between symbolic reporting and substantive operational maturity, offering a replicable model to bridge the disclosure and implementation divide. Methodologically, it advances sustainability assessment by transforming qualitative narratives into quantitative insights, while conceptually contributing to circular supply chain theory by positioning green purchasing as both governance mechanism and dynamic capability for sustainable industrial transformation.</p>

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An Integrated GRI-SCOR Framework for Assessing Green Purchasing Disclosure and Implementation in Manufacturing: A NVivo-Based Content Analysis

  • 期刊论文

  • 发表日期：

    2026年3月30日

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  • Elisa Kusrini,
  • Putri Dwi Annisa,
  • Duta Nanda Rusmana,
  • Muhammad Irfan Mumtaza,
  • Rangga Primadasa

摘要

The growing emphasis on circular and sustainable economies has elevated green purchasing (GP) as a strategic mechanism for integrating environmental accountability within supply chain operations. While green purchasing is a well-established component of green supply chain management (GSCM), this study positions it within the broader sustainable supply chain management (SSCM) framework. This study acknowledges these foundational contributions. However, a persistent gap remains between sustainability disclosure and its substantive implementation. This study conceptualizes green purchasing as encompassing both environmental and social dimensions, operationalized through supplier selection (GRI 308, GRI 414), collaboration (GRI 204, GRI 413), development (GRI 404), and evaluation (GRI 308-2, GRI 414-2). This study proposes an Integrated GRI-SCOR framework, supported by NVivo-based content analysis, to assess the alignment between reported sustainability practices and operational execution among Indonesian manufacturing firms. The framework integrates the Global Reporting Initiative (GRI) for disclosure transparency, the Supply Chain Operation Reference Digital Standard (SCOR DS) for process-based implementation, and NVivo 15 for mixed-method content analysis and scoring. Four major manufacturing firms including Company A, B, C, and D were analyzed to evaluate how sustainability reports reflect aunthentic green purchasing practices across supplier selection, collaboration, development, and evaluation dimensions. The integrated framework reveals a multidimensional linkage between symbolic reporting and substantive operational maturity, offering a replicable model to bridge the disclosure and implementation divide. Methodologically, it advances sustainability assessment by transforming qualitative narratives into quantitative insights, while conceptually contributing to circular supply chain theory by positioning green purchasing as both governance mechanism and dynamic capability for sustainable industrial transformation.