SUSTAINABILITY REPORTING IN AGRO-FOOD SEGMENT CASE-STUDY USING CONTENT ANALYSIS

被引:0
作者
Jindrichovska, Irena [1 ]
机构
[1] Metropolitan Univ Prague, Prague, Czech Republic
来源
7TH INTERNATIONAL SCIENTIFIC CONFERENCE IFRS: GLOBAL RULES AND LOCAL USE - BEYOND THE NUMBERS | 2019年
关键词
Sustainability report; CSR; content analysis; agriculture; food industry; local community; CORPORATE SOCIAL-RESPONSIBILITY; INITIATIVES; STRATEGY; CHAINS;
D O I
暂无
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Idea: Agricultural and food sector is socially and environmentally exposed. Sustainability in agro-food segments is connected with two major issues social and environmental issues. In this paper we explore Sustainability CSR issues in one of the oldest food and agriculture companies: US multinational Cargill. Data: In this study we analyse narrative information in Sustainability reports of Cargill, from years 2014 and 2018 to see whether there are any imminent issues with direct impact on natural environment, society and local community. We also assess whether there are any changes in sustainability issues over the years. Tools: Our principal method is content analysis using predefined CSR keywords for food and agriculture sector. The analysis is performed at two different time periods, 2014 and 2018, allowing time comparison. What's New: We analyse the specific approach of companies towards sustainability and the way the company deals with the traditional three CSR dimensions in agro-food industry. We can expect also some issues in local community and issues in environmental problem concerning the whole planet. So, what: As a private company Cargill does not have to publish sustainability reports for their shareholders, however it has become its practice quite early. This company started its involvement in ethical and CSR related activities very early, already in 1934. Contribution: Through this research we establish that dominant companies in agro-food business react to challenges of outside environment and change their attitude using innovations and new technology to keep up with current development. Sustainability reporting is elaborated and covering all aspects of company's activity in sufficient detail. Accents are given on burning issues in particular context in order to maintain it's their leading position in the respective segment. This attitude is not always appreciated by all stakeholders, but the company tries to find the ways how to satisfy them.
引用
收藏
页码:36 / 51
页数:16
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