Performance Indicators for Responsible Agrifood Supply Chains: An Analysis of the Technical Reports from the “Big Four” Global Accounting Firm

With the growing importance of Agrifood Supply Chains (AFSC), it is crucial to develop indicators capable of measuring the sustainability performance of these chains. This research aims to propose a comprehensive framework of performance indicators for AFSC, integrating economic, social, environmental, responsibility, openness and traceability dimensions. To achieve this objective, the methodology involved a documental analysis of 16 reports published online by four major accounting firms, the “big four”: Deloitte, PricewaterhouseCoopers (PwC), Ernst & Young (EY), and KPMG. As a result, 95 indicators were identified. In terms of categorization, environmental indicators (49%) emerged as the most prevalent, followed by economic indicators (18%). These findings underscore the strong emphasis on environmental sustainability within AFSCs, highlighting the need for responsible resource management, carbon footprint reduction, and food waste minimization. The significant presence of economic indicators reflects the importance of financial performance and innovation in the sector. However, social, responsibility, openness, and traceability dimensions received comparatively less attention, suggesting areas for further exploration and development. This research contributes to the advancement of sustainable management by providing a structured set of indicators that can help organizations and policymakers assess and improve the sustainability of AFSCs.