Sustainability reporting as a tool for fostering sustainable growth in the agri-food sector: the case of Spain
Autor
Anguiano-Santos, Carlos
Salazar-Ordóñez, Melania
Editor
Taylor & FrancisFecha
2022Materia
Sustainability reportingSocial and environmental accounting
Corporate Social Responsibility
Agri-food sector
Directive 2014/95/EU
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The impact of business activity is of increasing concern to the European Union citizens. In response, Directive 2014/95/EU becomes the first supranational regulation that requires companies reporting business impacts on social and environmental sustainability using sustainability reports (SR). This study aims to analyse the quantity of sustainability information disclosed by Spanish agri-food companies with respect to the requirements established in Directive 2014/95/EU. In order to do so, a content analysis is applied to 30 SR following Global Reporting Initiative – GRI – Standards and published after the transposition of the Directive into Spanish regulation. Our findings show a generally low level of reporting, and most of the analysed SR fails to reliably document the information at indicator level. Indeed, the level of disclosure slightly increases for less material information, such as that related to social local communities and employees. Consequently, Spanish agri-food companies should start to make more of an effort to ensure that the information disclosed is complete and of high quality.