A Set of Sustainability Indicators for Brazilian Small and Medium-Sized Non-Alcoholic Beverage Industries

Alexandre André Feil (), Angie Lorena Garcia Zapata, Mayra Alejandra Parada Lazo, Maria Clair da Rosa, Jordana de Oliveira and Dusan Schreiber
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Alexandre André Feil: Department of Accounting Science, University of Vale do Taquari-Univates, Lajeado 95914-014, Rio Grande do Sul, Brazil
Angie Lorena Garcia Zapata: Department of Accounting Sciences at Uniminuto (Colombia), University of Vale do Taquari-Univates, Lajeado 95900-014, Rio Grande do Sul, Brazil
Mayra Alejandra Parada Lazo: Department of Accounting Sciences at Uniminuto (Colombia), University of Vale do Taquari-Univates, Lajeado 95900-014, Rio Grande do Sul, Brazil
Maria Clair da Rosa: Department of Pedagogy, University of Vale do Taquari-Univates, Lajeado 95914-014, Rio Grande do Sul, Brazil
Jordana de Oliveira: Department of Environmental Quality, Feevale University, Novo Hamburgo 93510-235, Rio Grande do Sul, Brazil
Dusan Schreiber: Department of Environmental Quality, Feevale University, Novo Hamburgo 93510-235, Rio Grande do Sul, Brazil

Sustainability, 2025, vol. 17, issue 15, 1-21

Abstract: Sustainability in the non-alcoholic beverage industry requires effective metrics to assess environmental, social, and economic performance. However, the lack of standardised indicators for small and medium-sized enterprises (SMEs) hinders the implementation of sustainable strategies. This study aims to select a set of sustainability indicators for small and medium-sized non-alcoholic beverage industries in Brazil. Seventy-four indicators were identified based on the Global Reporting Initiative (GRI) guidelines, which were subsequently evaluated and refined by industry experts for prioritisation. Statistical analysis led to the selection of 31 final indicators, distributed across environmental (10), social (12), and economic (9) dimensions. In the environmental dimension, priority indicators include water management, energy efficiency, carbon emissions, and waste recycling. The social dimension highlights working conditions, occupational safety, gender equity, and impacts on local communities. In the economic dimension, key indicators relate to supply chain efficiency, technological innovation, financial transparency, and anti-corruption practices. The results provide a robust framework to guide managers in adopting sustainable practices and support policymakers in improving the environmental, social, and economic performance of small and medium-sized non-alcoholic beverage industries.

Keywords: sustainability indicators; triple bottom line; sustainable management; beverage industry; small and medium-sized enterprises (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2025
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