IDEAS home Printed from https://ideas.repec.org/a/mup/actaun/actaun_2015063020539.html
   My bibliography  Save this article

Determinants of Sustainability Reporting in Food and Agriculture Sectors

Author

Listed:
  • Jiří Hřebíček

    (Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic)

  • Oldřich Faldík

    (Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic)

  • Edward Kasem

    (Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic)

  • Oldřich Trenz

    (Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic)

Abstract

Since the end of the 1990s, sustainability reporting (SR) has become an increasingly relevant topic in business and academia. However, it is still limited in food and agriculture sector in the Czech Republic and the European Union and only little information of the latest developments have thus far been presented. This paper provides current information dating from 2010 to 2014 from publications related to food and agriculture sector. The objective of the paper is to identify what determinants of SR are examined in the world initiatives to identify (in) consistencies, gaps, and opportunities for our future research of this field. The paper focuses to new G4 Guidelines of the Global Reporting Initiative (GRI) and the Sustainability Assessment of Food and Agriculture (SAFA) systems of the Food and Agriculture Organization (FAO) of the United Nation. Finally, possible future research of SR including SR information systems are discussed by illuminating gaps and underexposed themes in the area of regulation and governance as well as stakeholder perception.

Suggested Citation

  • Jiří Hřebíček & Oldřich Faldík & Edward Kasem & Oldřich Trenz, 2015. "Determinants of Sustainability Reporting in Food and Agriculture Sectors," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(2), pages 539-552.
    • Handle: RePEc:mup:actaun:actaun_2015063020539
    DOI: 10.11118/actaun201563020539
    as

    Download full text from publisher

    File URL: http://acta.mendelu.cz/doi/10.11118/actaun201563020539.html
    Download Restriction: free of charge
    File URL: http://acta.mendelu.cz/doi/10.11118/actaun201563020539.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.11118/actaun201563020539?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. José V. Frias‐Aceituno & Lazaro Rodriguez‐Ariza & I.M Garcia‐Sanchez, 2013. "The Role of the Board in the Dissemination of Integrated Corporate Social Reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(4), pages 219-233, July.
    2. Michal Hodinka & Michaela Štencl & Jiří Hřebíček & Oldřich Trenz, 2012. "Current trends of corporate performance reporting tools and methodology design of multifactor measurement of company overall performance," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(2), pages 85-90.
    3. Hansen, J. W., 1996. "Is agricultural sustainability a useful concept?," Agricultural Systems, Elsevier, vol. 50(2), pages 117-143.
    4. J. Emil Morhardt, 2010. "Corporate social responsibility and sustainability reporting on the Internet," Business Strategy and the Environment, Wiley Blackwell, vol. 19(7), pages 436-452, November.
    5. Kolk, Ans, 2010. "Trajectories of sustainability reporting by MNCs," Journal of World Business, Elsevier, vol. 45(4), pages 367-374, October.
    6. Jiří Hřebíček & Ondřej Popelka & Michael Štencl & Oldřich Trenz, 2012. "Corporate performance indicators for agriculture and food processing sector," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(4), pages 121-132.
    7. Wendy Stubbs & Colin Higgins & Markus Milne, 2013. "Why Do Companies Not Produce Sustainability Reports?," Business Strategy and the Environment, Wiley Blackwell, vol. 22(7), pages 456-470, November.
    8. Jiří Hřebíček & Jana Soukopová & Michael Štencl & Oldřich Trenz, 2011. "Integration of economic, environmental, social and corporate governance performance and reporting in enterprises," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 59(7), pages 157-166.
    9. Stefan Schaltegger & Marcus Wagner, 2011. "Sustainable entrepreneurship and sustainability innovation: categories and interactions," Business Strategy and the Environment, Wiley Blackwell, vol. 20(4), pages 222-237, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Bonisoli, Lorenzo & Piedra-Muñoz, Laura & Galdeano-Gómez, Emilio & Pérez Mesa, Juan Carlos, 2019. "Benchmarking agri-food sustainability certifications: evidences from applying SAFA in the Ecuadorian banana agri-system," MPRA Paper 119956, University Library of Munich, Germany.
    2. Christof Falkenberg & Carina Schneeberger & Siegfried Pöchtrager, 2023. "Is Sustainability Reporting Promoting a Circular Economy? Analysis of Companies’ Sustainability Reports in the Agri-Food Sector in the Scope of Corporate Sustainability Reporting Directive and EU Taxo," Sustainability, MDPI, vol. 15(9), pages 1-21, May.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Colin Higgins & Wendy Stubbs & Markus Milne, 2018. "Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field," Journal of Business Ethics, Springer, vol. 147(2), pages 309-326, January.
    2. Wendy Stubbs & Colin Higgins, 2018. "Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting," Journal of Business Ethics, Springer, vol. 147(3), pages 489-508, February.
    3. Laura Sierra-Garcia & Maria Antonia Garcia-Benau & Helena Maria Bollas-Araya, 2018. "Empirical Analysis of Non-Financial Reporting by Spanish Companies," Administrative Sciences, MDPI, vol. 8(3), pages 1-17, July.
    4. Francesco Rosati & Lourenço Galvão Diniz Faria, 2019. "Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(3), pages 588-597, May.
    5. Gonçalves, Tiago & Gaio, Cristina & Costa, Eva, 2020. "Committed vs opportunistic corporate and social responsibility reporting," Journal of Business Research, Elsevier, vol. 115(C), pages 417-427.
    6. Zuzana Chvátalová & Iveta Šimberová, 2012. "Analysis and identification of joint performance measurement indicators: social and corporate governance issues," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(7), pages 127-138.
    7. Diego Pérez‐López & Ana Moreno‐Romero & Ralf Barkemeyer, 2015. "Exploring the Relationship between Sustainability Reporting and Sustainability Management Practices," Business Strategy and the Environment, Wiley Blackwell, vol. 24(8), pages 720-734, December.
    8. Colin Higgins & Markus Milne & Bernadine Gramberg, 2015. "The Uptake of Sustainability Reporting in Australia," Journal of Business Ethics, Springer, vol. 129(2), pages 445-468, June.
    9. Johann Meckenstock & Ana Paula Barbosa‐Póvoa & Ana Carvalho, 2016. "The Wicked Character of Sustainable Supply Chain Management: Evidence from Sustainability Reports," Business Strategy and the Environment, Wiley Blackwell, vol. 25(7), pages 449-477, November.
    10. Petra F. A. Dilling & Sinan Caykoylu, 2019. "Determinants of Companies that Disclose High-Quality Integrated Reports," Sustainability, MDPI, vol. 11(13), pages 1-31, July.
    11. Nurlan Orazalin & Mady Baydauletov, 2020. "Corporate social responsibility strategy and corporate environmental and social performance: The moderating role of board gender diversity," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1664-1676, July.
    12. Chin‐jung Luan & Chengli Tien & Pei‐hua Wu, 2013. "Strategizing Environmental Policy and Compliance for Firm Economic Sustainability: Evidence from Taiwanese Electronics Firms," Business Strategy and the Environment, Wiley Blackwell, vol. 22(8), pages 517-546, December.
    13. Muhammad Farooq Islam & Ozge Can, 2024. "Integrating digital and sustainable entrepreneurship through business models: a bibliometric analysis," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 14(1), pages 1-18, December.
    14. Merriam Haffar & Cory Searcy, 2018. "Target‐setting for ecological resilience: Are companies setting environmental sustainability targets in line with planetary thresholds?," Business Strategy and the Environment, Wiley Blackwell, vol. 27(7), pages 1079-1092, November.
    15. Nosheena Yasir & Nasir Mahmood & Hafiz Shakir Mehmood & Osama Rashid & An Liren, 2021. "The Integrated Role of Personal Values and Theory of Planned Behavior to Form a Sustainable Entrepreneurial Intention," Sustainability, MDPI, vol. 13(16), pages 1-21, August.
    16. Anna Adamik & Michał Nowicki, 2019. "Pathologies and Paradoxes of Co-Creation: A Contribution to the Discussion about Corporate Social Responsibility in Building a Competitive Advantage in the Age of Industry 4.0," Sustainability, MDPI, vol. 11(18), pages 1-38, September.
    17. Manpreet Rajpal & Bindu Singh, 2024. "How to drive sustainable entrepreneurial intentions: Unraveling the nexus of entrepreneurship education ecosystem, attitude and orientation," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1705-1721, May.
    18. van Calker, Klaas Jan & Antink, Rudi H.J. Hooch & Beldman, Alfons C.G. & Mauser, Anniek, 2005. "Caring Dairy: A Sustainable Dairy Farming Initiative in Europe," 15th Congress, Campinas SP, Brazil, August 14-19, 2005 24234, International Farm Management Association.
    19. Davide Giacomini & Paola Zola & Diego Paredi & Mario Mazzoleni, 2020. "Environmental disclosure and stakeholder engagement via social media: State of the art and potential in public utilities," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1552-1564, July.
    20. Patrycja Hąbek & Radosław Wolniak, 2016. "Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(1), pages 399-420, January.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mup:actaun:actaun_2015063020539. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ivo Andrle (email available below). General contact details of provider: https://mendelu.cz/en/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.