What is it about?
This paper measures the alignment of Spanish food retail companies with SDG 12 and their commitment to sustainable consumption and production based on reported sustainable information. We develop a scoring system based on the GRI disclosure requirements.
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Why is it important?
Due to its critical role as a bridge between producers and consumers, the food retail sector is particularly linked to the achievement of SDG 12, as it can promote sustainable consumption and production (SCP) through its internal operations and influence both suppliers and consumers. Our results suggest that, despite their increasing efforts towards sustainability, food retailers are more committed to sustainable production than to improving sustainable consumption, and that reporting on their actions should be improved. A greater commitment to SDG 12 implies prioritizing SCP actions and making them more transparent, so it is important for managers to further disclose SCP, especially aspects such as those related to the circular economy, product information or communication and promotion.
Perspectives
This work contributes to show the commitment of food retail companies to sustainable development, especially with SDG 12, as well as the long way they have to improve both in their direct impacts (positive and negative) and in their reporting.
Dra. TERESA VALLET-BELLMUNT
Universitat Jaume I
Read the Original
This page is a summary of: Reporting Sustainable Development Goal 12 in the Spanish food retail industry. An analysis based on Global Reporting Initiative performance indicators, Corporate Social Responsibility and Environmental Management, September 2022, Wiley,
DOI: 10.1002/csr.2382.
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