Sustainability Reporting in Agro-Food Segment -Case-Study Using Content Analysis

Kód výsledku v 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>

Výsledek na webu

<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

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Jazyk výsledku

angličtina

Název v původním jazyce

Sustainability Reporting in Agro-Food Segment -Case-Study Using Content Analysis

Popis výsledku v původním jazyce

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&apos;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&apos;s activity in sufficient detail. Accents are given on burning issues in particular context in order to maintain it&apos;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.

Název v anglickém jazyce

Sustainability Reporting in Agro-Food Segment -Case-Study Using Content Analysis

Popis výsledku anglicky

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&apos;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&apos;s activity in sufficient detail. Accents are given on burning issues in particular context in order to maintain it&apos;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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Conference Proceedings7th International Scientific ConferenceIFRS: GLOBAL RULES &amp; LOCAL USE- BEYOND THE NUMBERS

ISBN

978-80-87956-96-0

ISSN

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e-ISSN

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Počet stran výsledku

16

Strana od-do

36-51

Název nakladatele

Metropolitan University Prague Press &amp; Anglo-American University, Prague

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

10. 10. 2019

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000649685400003