Exploring SDG 2 disclosure of South African food and beverage companies

PurposeThis article explores the disclosure practices of South African JSE-listed food and beverage companies concerning the Sustainable Development Goal (SDG) 2, 'Zero Hunger'.MotivationCompanies are encouraged to adopt and integrate sustainability practices and SDGs reporting into their reporting cycle.Design/Methodology/ApproachA content analysis was performed using 40 SDG 2 evaluation question criteria to examine the integrated and sustainability reports of 12 South African-listed food and beverage companies for the financial period 2022.Main findingsThe study found a considerably low level of SDG 2 reporting in the South African food and beverage industry, particularly in aspects related to product health and nutrition, and food safety. However, there is a notable emphasis on disclosing energy utilisation to address South Africa's energy crisis.Practical implications/Managerial impactThe study provides valuable recommendations to the South African food and beverage industry on how to improve their SDG 2 disclosures and transparency regarding food practices.Novelty/ContributionThis study provides new evidence on SDG 2 reporting in the food and beverage industry. It offers valuable insights into how companies voluntarily adhere to guidance frameworks and standards.