The role of trade associations in promoting corporate sustainability transition and reporting: A case study in the food supply chain

Abstract

AbstractThis study seeks to examine the interconnections and potential influencing factors between firms' sustainability initiatives and the pressures exerted by industry associations for sustainability reporting. Given the reluctance of many firms to disclose their sustainability efforts, particular attention is directed toward the Italian meat and cured meat industry, with a focus on uncovering the drivers that link firms' sustainability actions to the level of engagement by industry associations in promoting sustainability reporting. Employing a multiple case study design, this research adopts a qualitative and interpretative methodology, leveraging semi‐structured interviews to elucidate pertinent strengths and weaknesses associated with both external and internal factors, as well as managerial strategies. Encompassing various stages of the supply chain, from genetic selection and animal husbandry to processing and distribution, this study aims to bridge a gap in the existing literature on sustainability reporting by shedding light on firms' approaches to both reporting and action. Furthermore, it offers novel insights into the often‐overlooked meso‐level factors influencing firms' propensity for sustainability reporting, including the role played by trade associations.