Collana | Studi e ricerche
Miscellanea | Traiettorie di sviluppo per le imprese agroalimentari: sfide, management e innovazione
Capitolo | Rendicontazione di sostenibilità nell’industria agroalimentare: un’analisi della letteratura
Rendicontazione di sostenibilità nell’industria agroalimentare: un’analisi della letteratura
Abstract
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.
Presentato: 08 Aprile 2024 | Accettato: 20 Agosto 2024 | Pubblicato 07 Novembre 2024 | Lingua: it
Keywords Corporate Sustainability Reporting Directive (CSRD • Performance • Regulation • Sustainability • Reporting • Systematic Literature Review
Copyright © 2024 Marisa Agostini, Carlo Marcon. This is an open-access work distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction is permitted, provided that the original author(s) and the copyright owner(s) are credited and that the original publication is cited, in accordance with accepted academic practice. The license allows for commercial use. No use, distribution or reproduction is permitted which does not comply with these terms.
Permalink http://doi.org/10.30687/978-88-6969-835-4/003
