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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
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    References listed on IDEAS

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    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.
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    8. 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.
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    Cited by:

    1. 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.
    2. 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.

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