Sustainability Reporting in Agro-Food Segment -Case-Study Using Content Analysis
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F19%3AN0000150" target="_blank" >RIV/26482789:_____/19:N0000150 - isvavai.cz</a>
Result on the web
<a href="https://www.aauni.edu/data/files/2019-ifrs-conference-proceedings-v5.pdf" target="_blank" >https://www.aauni.edu/data/files/2019-ifrs-conference-proceedings-v5.pdf</a>
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
Sustainability Reporting in Agro-Food Segment -Case-Study Using Content Analysis
Original language description
Agricultural and food sector is socially and environmentally exposed. Sustainability in agrofood 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. 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. 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.
Czech name
—
Czech description
—
Classification
Type
D - Article in proceedings
CEP classification
—
OECD FORD branch
50205 - Accounting
Result continuities
Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Conference Proceedings7th International Scientific ConferenceIFRS: GLOBAL RULES & LOCAL USE- BEYOND THE NUMBERS
ISBN
978-80-87956-96-0
ISSN
—
e-ISSN
—
Number of pages
16
Pages from-to
36-51
Publisher name
Metropolitan University Prague Press & Anglo-American University, Prague
Place of publication
Praha
Event location
Praha
Event date
Oct 10, 2019
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000649685400003