Determinants of Sustainability Reporting in Food and Agriculture Sectors

Jiří Hřebíček, Oldřich Faldík, Edward Kasem and Oldřich Trenz
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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

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015, vol. 63, issue 2, 539-552

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.

Keywords: sustainability; corporate sustainability reporting; integrated reporting; performance indicators; food and agriculture sector; GRI; SAFA; IIRC (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:mup:actaun:actaun_2015063020539

DOI: 10.11118/actaun201563020539

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