Abstract

AbstractWe investigate the availability and extent of environmental performance and objectives data reported in corporate social responsibility (CSR) reports published by the world largest food companies. Methods for content analysis that recognize two types of environmental information were implemented for reviewing 75 sustainability reports. Plant‐ and animal‐origin food companies responded to requirements of the Global Reporting Initiative (GRI) standards to communicate about their sustainable development. It was found that plant‐origin food companies' reporting was more compliant with GRI requirements. Information gaps within greenhouse gas (GHG) emissions data have been identified as a common characteristic for both food sectors. The most frequent performance indicators reported by companies were about water withdrawal. Average annual reductions in four major environmental dimensions such as energy consumption, GHG emissions, water withdrawal, and total waste were calculated. These results reveal patterns of food companies' behavior in CSR reporting.

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