This paper focuses on how companies from the cocoa supply chain disclose Sustainable Development Goals (SDGs) in their sustainability reports. The transformation imposed by implementing the SDGs Agenda forces the companies to develop new sustainability accounting methods, mainly concentrating on stakeholder engagement and societal impact. Thus, we ask: which SDGs stand out in the reports of the cocoa supply chain? Identifying the SDGs interconnections can bring to the surface new strategic aspects in Sustainable Supply Chain Management (SSCM) and reveal the main concerns and topics of interest to leverage sustainability in the cocoa industry.
Rethinking sustainability in cocoa supply chain in light of SDG disclosure
Luciana Oranges Cezarino
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2023-01-01
Abstract
This paper focuses on how companies from the cocoa supply chain disclose Sustainable Development Goals (SDGs) in their sustainability reports. The transformation imposed by implementing the SDGs Agenda forces the companies to develop new sustainability accounting methods, mainly concentrating on stakeholder engagement and societal impact. Thus, we ask: which SDGs stand out in the reports of the cocoa supply chain? Identifying the SDGs interconnections can bring to the surface new strategic aspects in Sustainable Supply Chain Management (SSCM) and reveal the main concerns and topics of interest to leverage sustainability in the cocoa industry.I documenti in ARCA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.