IDEAS home Printed from https://ideas.repec.org/a/eme/sampjp/sampj-03-2022-0132.html
   My bibliography  Save this article

Rethinking sustainability in cocoa supply chain in light of SDG disclosure

Author

Listed:
  • Flávio P. Martins
  • André C.S. Batalhão
  • Minna Ahokas
  • Lara Bartocci Liboni Amui
  • Luciana O. Cezarino

Abstract

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.

Suggested Citation

  • Flávio P. Martins & André C.S. Batalhão & Minna Ahokas & Lara Bartocci Liboni Amui & Luciana O. Cezarino, 2023. "Rethinking sustainability in cocoa supply chain in light of SDG disclosure," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 14(7), pages 258-286, September.
  • Handle: RePEc:eme:sampjp:sampj-03-2022-0132
    DOI: 10.1108/SAMPJ-03-2022-0132
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/SAMPJ-03-2022-0132/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: no

    File URL: https://www.emerald.com/insight/content/doi/10.1108/SAMPJ-03-2022-0132/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: no

    File URL: https://libkey.io/10.1108/SAMPJ-03-2022-0132?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:sampjp:sampj-03-2022-0132. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.