Managers are being challenged by multiple (and diverse) stakeholders, which have variety of expectations and informational needs about their firm’s supply chains. Collectively, these expectations and needs form a multi‐faceted view of stakeholder accountability, namely the extent to which a firm justifies behaviors and actions across its extended supply chain to stakeholders. To date, sustainable supply chain management research has largely focused on monitoring as a self‐managed set of narrowly defined evaluative activities employed by firms to provide stakeholder accountability. Nevertheless, evidence is emerging that firms have developed a wide variety of monitoring systems in order to align with stakeholders’ expectations and leverage accountability to stakeholders. Drawing from the accounting literature, we synthesize a model that proposes how firms might address accountability for sustainability issues in their supply chain. At its core, the construct of sustainable evaluation and verification (SEV) captures three interrelated dimensions: inclusivity, scope, and disclosure. These dimensions characterize how supply chain processes might identify key measures, collect and process data, and finally, verify materiality, reliability and accuracy of any data and resulting information. As a result, the concept of monitoring is significantly extended, while also considering how different stakeholders can play diverse, active roles as metrics are established, audits are conducted, and information is validated. Also, several antecedents of SEV systems are explored. Finally, the means by which an SEV system can create a competitive advantage are investigated.

Purpose: – The aim of this paper is to explore the impact that sustainable supply chain management (SSCM) has on company’s sustainability performance (both environmental and social), the direct and the indirect impacts that traditional supply management (SM) has on such performance and the effect that global sourcing exerts on the relationships involving SM, SSCM and firm sustainability performance.Design/methodology/approach: – Empirical data were obtained from the fifth edition of the International Manufacturing Strategy Survey. The sample consists of 336 assembly manufacturing companies from 21 countries. Data were collected in 2009. The authors apply a moderated mediation analysis to analyse the role of SM and SSCM, and also perform a multi-group analysis to verify the moderation effect played by global sourcing.Findings: – First, SSCM improves sustainability performance (both environmental and social) of the company that implements it. Then, SM plays a complex role, as it fosters the adoption of SSCM and makes SSCM more effective. Interestingly, these results are valid for bothLocals(i.e. companies sourcing mainly within their continent) andGlobals(i.e. companies that have relevant international supply relationships). However, forLocalsonly, SM also produces a direct effect on sustainability performance of the company.Originality/value: – Findings provide empirical evidence that supports previous theoretical works. Furthermore, this paper expands the literature by shedding light on the multifaceted role of SM and on the moderating role of global sourcing. Results are useful to practitioners and researchers interested in developing their understanding of how sustainability at the company level is related to supply chain management.