Rethinking sustainability in cocoa supply chain in light of SDG disclosure

Detalhes bibliográficos
Autor(a) principal: Martins, Flávio P.
Data de Publicação: 2023
Outros Autores: Batalhão, André C. S., Ahokas, Minna, Liboni Amui, Lara Bartocci, Cezarino, Luciana O.
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/164438
Resumo: Publisher Copyright: © 2023, Flávio P. Martins, André C.S. Batalhão, Minna Ahokas, Lara Bartocci Liboni Amui and Luciana O. Cezarino.
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spelling Rethinking sustainability in cocoa supply chain in light of SDG disclosureCocoaReportingSustainable development goals (SDGs)Sustainable supply chainAccountingRenewable Energy, Sustainability and the EnvironmentBusiness, Management and Accounting(all)SDG 2 - Zero HungerSDG 5 - Gender EqualitySDG 7 - Affordable and Clean EnergySDG 8 - Decent Work and Economic GrowthSDG 9 - Industry, Innovation, and InfrastructureSDG 10 - Reduced InequalitiesSDG 12 - Responsible Consumption and ProductionSDG 13 - Climate ActionSDG 17 - Partnerships for the GoalsPublisher Copyright: © 2023, Flávio P. Martins, André C.S. Batalhão, Minna Ahokas, Lara Bartocci Liboni Amui and Luciana O. Cezarino.Purpose: This paper aims to assess how cocoa supply chain companies disclose sustainable development goals (SDGs) information in their sustainability reports. This assessment highlights strategic aspects of sustainable supply chain management and reveals leveraging sustainability points in the cocoa industry. Design/methodology/approach: The two-step qualitative approach relies on text-mining company reports and subsequent content analysis that identifies the topics disclosed and relates them to SDG targets. Findings: This study distinguishes 18 SDG targets connected to cocoa traders and 30 SDG targets to chocolate manufacturers. The following topics represent the main nexuses of connections: decent labour promotion and gender equity (social), empowering local communities and supply chain monitoring (economic) and agroforestry and climate action (environmental). Practical implications: By highlighting the interconnections between the SDGs targeted by companies in the cocoa supply chain, this paper sheds light on the strategic SDGs for this industry and their relationships, which can help to improve sustainability disclosure and transparency. One interesting input for companies is the improvement of climate crisis prevention, focusing on non-renewable sources minimisation, carbon footprint and clear indicators of ecologic materiality. Social implications: This study contributes to policymakers to enhance governance and accountability of global supply chains that are submitted to different regulation regimes. Originality/value: To the best of the authors’ knowledge, no previous study has framed the cocoa industry from a broader SDG perspective. The interconnections identified reveal the key goals of the cocoa supply chain and point to strategic sustainability choices for companies in an important global industry.DCEA - Departamento de Ciências e Engenharia do AmbienteRUNMartins, Flávio P.Batalhão, André C. S.Ahokas, MinnaLiboni Amui, Lara BartocciCezarino, Luciana O.2024-03-05T00:17:57Z20232023-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/article29application/pdfhttp://hdl.handle.net/10362/164438eng2040-8021PURE: 84482671https://doi.org/10.1108/SAMPJ-03-2022-0132info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T05:52:17Zoai:run.unl.pt:10362/164438Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T04:00:10.604727Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Rethinking sustainability in cocoa supply chain in light of SDG disclosure
title Rethinking sustainability in cocoa supply chain in light of SDG disclosure
spellingShingle Rethinking sustainability in cocoa supply chain in light of SDG disclosure
Martins, Flávio P.
Cocoa
Reporting
Sustainable development goals (SDGs)
Sustainable supply chain
Accounting
Renewable Energy, Sustainability and the Environment
Business, Management and Accounting(all)
SDG 2 - Zero Hunger
SDG 5 - Gender Equality
SDG 7 - Affordable and Clean Energy
SDG 8 - Decent Work and Economic Growth
SDG 9 - Industry, Innovation, and Infrastructure
SDG 10 - Reduced Inequalities
SDG 12 - Responsible Consumption and Production
SDG 13 - Climate Action
SDG 17 - Partnerships for the Goals
title_short Rethinking sustainability in cocoa supply chain in light of SDG disclosure
title_full Rethinking sustainability in cocoa supply chain in light of SDG disclosure
title_fullStr Rethinking sustainability in cocoa supply chain in light of SDG disclosure
title_full_unstemmed Rethinking sustainability in cocoa supply chain in light of SDG disclosure
title_sort Rethinking sustainability in cocoa supply chain in light of SDG disclosure
author Martins, Flávio P.
author_facet Martins, Flávio P.
Batalhão, André C. S.
Ahokas, Minna
Liboni Amui, Lara Bartocci
Cezarino, Luciana O.
author_role author
author2 Batalhão, André C. S.
Ahokas, Minna
Liboni Amui, Lara Bartocci
Cezarino, Luciana O.
author2_role author
author
author
author
dc.contributor.none.fl_str_mv DCEA - Departamento de Ciências e Engenharia do Ambiente
RUN
dc.contributor.author.fl_str_mv Martins, Flávio P.
Batalhão, André C. S.
Ahokas, Minna
Liboni Amui, Lara Bartocci
Cezarino, Luciana O.
dc.subject.por.fl_str_mv Cocoa
Reporting
Sustainable development goals (SDGs)
Sustainable supply chain
Accounting
Renewable Energy, Sustainability and the Environment
Business, Management and Accounting(all)
SDG 2 - Zero Hunger
SDG 5 - Gender Equality
SDG 7 - Affordable and Clean Energy
SDG 8 - Decent Work and Economic Growth
SDG 9 - Industry, Innovation, and Infrastructure
SDG 10 - Reduced Inequalities
SDG 12 - Responsible Consumption and Production
SDG 13 - Climate Action
SDG 17 - Partnerships for the Goals
topic Cocoa
Reporting
Sustainable development goals (SDGs)
Sustainable supply chain
Accounting
Renewable Energy, Sustainability and the Environment
Business, Management and Accounting(all)
SDG 2 - Zero Hunger
SDG 5 - Gender Equality
SDG 7 - Affordable and Clean Energy
SDG 8 - Decent Work and Economic Growth
SDG 9 - Industry, Innovation, and Infrastructure
SDG 10 - Reduced Inequalities
SDG 12 - Responsible Consumption and Production
SDG 13 - Climate Action
SDG 17 - Partnerships for the Goals
description Publisher Copyright: © 2023, Flávio P. Martins, André C.S. Batalhão, Minna Ahokas, Lara Bartocci Liboni Amui and Luciana O. Cezarino.
publishDate 2023
dc.date.none.fl_str_mv 2023
2023-01-01T00:00:00Z
2024-03-05T00:17:57Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/164438
url http://hdl.handle.net/10362/164438
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 2040-8021
PURE: 84482671
https://doi.org/10.1108/SAMPJ-03-2022-0132
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 29
application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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