Research on Sustainability Reporting of Belarusian Brewing Company: On the Example of Alivaria Brewery

Abstract

As sustainable development has been widely recognized as an essential topic in the continuous advancement of human history, a wide variety of organizations around the world, including companies, have integrated sustainability into their development paths. A typical example of the integration of sustainability with a company's growth path is the company's sustainability report (SR). However, notwithstanding more and more companies are joining the sustainability reporting cohort, the standards for reporting are not uniform and the quality of reporting is uneven, which ultimately affects the quality of the organizational sustainability and the sustainability of the world as a whole. The purpose of this study is to investigate the nature and extent of sustainability reporting practices of a brewing company located in Minsk, Belarus. Data were collected from the company’s latest 2019 SR. Deductive content analysis was used to analyse the data, and the coding scheme used for content analysis was developed based on indicators from the Global Reporting Initiative (GRI). The results indicate a lack of disclosure of the SR of Belarusian brewing companies in terms of the content of biodiversity conservation and environmental complaint mechanisms. The results provide several practical implications for Belarusian brewing companies, regulators, and policymakers This study is one of the first to investigate the nature and extent of sustainability reporting practices in Belarusian brewing companies.