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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 ( IF 8.464 ) Pub Date : 2022-09-13 , DOI: 10.1002/csr.2382
Teresa Vallet‐Bellmunt 1 , Iluminada Fuertes‐Fuertes 2 , María Luisa Flor 1
Affiliation  

Companies play a significant role in addressing the challenges of the Sustainable Development Goals (SDGs), and sustainability reporting is a strategic tool for decision making and impact disclosure. This study assesses food retailers' contribution to SDG 12, its targets and its business themes as a way to examine their level of engagement with sustainable consumption and production (SCP). Specifically, we measure Spanish food retailing companies' SDG 12 disclosures under Global Reporting Initiative standards. To this end, we develop a scoring system based on the compulsory disclosure requirements. Our findings show that, in general terms, food retailers perform poorly in communicating their SDG 12 achievements. Companies mainly focus on internal actions aimed at decreasing environmental impact and disclose very few actions linked to the circular economy and responsible consumption. In terms of SCP, these findings suggest that food retailers are more committed to sustainable production than to enhancing sustainable consumption.

中文翻译:

报告西班牙食品零售业的可持续发展目标 12。基于全球报告倡议绩效指标的分析

公司在应对可持续发展目标 (SDG) 的挑战方面发挥着重要作用,而可持续性报告是决策制定和影响披露的战略工具。本研究评估食品零售商对可持续发展目标 12、其具体目标和业务主题的贡献,以此作为检查他们参与可持续消费和生产 (SCP) 的水平的一种方式。具体来说,我们根据全球报告倡议标准衡量西班牙食品零售公司的 SDG 12 披露情况。为此,我们开发了一个基于强制披露要求的评分系统。我们的研究结果表明,总体而言,食品零售商在宣传其 SDG 12 成就方面表现不佳。公司主要关注旨在减少环境影响的内部行动,很少披露与循环经济和负责任消费相关的行动。就 SCP 而言,这些发现表明食品零售商更致力于可持续生产而不是促进可持续消费。
更新日期:2022-09-13
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