Abstract
PurposeThe objective of the paper is to assess food and beverage companies' levels of communication about their activities and sustainability performances, in terms of their compliance with the requirements of the Global Reporting Initiative (GRI) Standards and the consistency of the contents of the sustainability reports they publish on the Sustainable Development Goals (SDGs).Design/methodology/approachTo this end, a content analysis of the non-financial reports published by 102 food and beverage companies in the year 2018 has been conducted to identify the most adopted GRI guideline and the nature of the communicated SDGs. Finally, three t-tests have been used to understand how the presence on a listed market, the geographical settlement and nature of the company affects the corporate social responsibility (CSR) communication.FindingsThe study has revealed how the transition to the more recent GRI Standards guidelines is still on going. Also, it has emerged how food and beverage companies are supporting the pursuit of the SDGs through the reduction of work inequalities. At last, the analysis has showed how the presence on a listed market is a driver of CSR communication.Originality/valueThe findings of the present study provide a picture of the current CSR practices in the food and beverage sector and allow companies to effectively choose the most suitable non-financial indicators and GRI guidelines. Also, the present contribution has revealed the key SDGs considered by food and beverage companies.
Subject
Food Science,Business, Management and Accounting (miscellaneous)
Reference134 articles.
1. Aguinis, H. (2012), “What we know and don't know about corporate social responsibility: a review and research agenda”, Vol. 38 No. 4, doi: 10.1177/0149206311436079.
2. Food waste measurement toward a fair, healthy and environmental-friendly food system: a critical review;British Food Journal, Sdg,2020
3. Corporate sustainability: an integrative definition and framework to evaluate corporate practice and guide academic research;Journal of Cleaner Production,2014
4. Subpolitics and sustainability reporting boundaries. The case of working conditions in global supply chains;Accounting, Auditing and Accountability Journal,2020
5. Carrot or stick: CSR disclosures by Southeast Asian companies;Sustainability Accounting, Management and Policy Journal,2018
Cited by
29 articles.
订阅此论文施引文献
订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献