Rendicontazione di sostenibilità nell’industria agroalimentare: un’analisi della letteratura

This study implements a systematic literature review focusing on sustainability reporting in the agricultural and food sector. Based on Scopus and Web of Science databases, the chapter investigates archival studies in the fields of economics, management and accounting that focus on three main areas: sustainability performance, structure and content of sustainability reporting, determinants and consequences of sustainability reporting. Although academic literature on this topic is still limited, the implementation of the Corporate Sustainability Reporting Directive (CSRD) offers an opportunity to gather further empirical evidence.