Acta Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(2), 539-552 | DOI: 10.11118/actaun201563020539

Determinants of Sustainability Reporting in Food and Agriculture Sectors

Jiří Hřebíček, Oldřich Faldík, Edward Kasem, Oldřich Trenz
Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic

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
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This paper is supported by the Czech Science Foundation. Name of the Projects: Construction of Methods for Multifactor Assessment of Company Complex Performance in Selected Sectors. [Nr. P403/11/2085] and Measuring corporate sustainability performance in selected sectors [Nr. 14-23079S].

Prepublished online: May 10, 2015; Published: April 1, 2015  Show citation

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Hřebíček, J., Faldík, O., Kasem, E., & Trenz, O. (2015). Determinants of Sustainability Reporting in Food and Agriculture Sectors. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 63(2), 539-552. doi: 10.11118/actaun201563020539
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