Corporate social responsibility reporting in the food industry—Comparison of co‐operatives and investor‐owned dairies

Abstract

Corporate social responsibility (CSR) has become a central issue in the dairy industry. While it is well established that each company in a chain contributes to that chain's CSR, the role of co‐operatives as a predominant organizational form has been understudied. Due to specific characteristics of co‐operatives, one may hypothesize that these member‐based dairies put a higher value on sustainability than investor‐owned dairy firms. No previous study deals explicitly with the contents of CSR reports in the dairy industry, differentiating between co‐operative and investor‐owned dairies. We adapt an existing set of criteria to examine CSR reports from 13 German dairies and complete the picture by analyzing their websites. A comparison of formal, quality‐related, and content‐related criteria suggests that co‐operative dairies report in a higher quality and more extensively about sustainability. The results provide first insights into organizational form‐specific differences in sustainability reporting. Our findings highlight areas in which dairy companies can become more sustainable.

Is Corporate Social Responsibility Considered a Marketing Tool? Case Study from Customers’ Point of View in the Slovak Food Market

“…Corporate Social Responsibility (CSR) can be viewed as a set of responsible practices and behaviors that shift organizations towards more responsible behavior [9] and improve the quality of life of the local community. CSR has also become a central theme in the food industry, mainly regarding sustainability [10]. Other reasons exist for implementing CSR practices in the food industry [11,12].…”

Towards a sustainability management tool for food manufacturing small and medium‐sized enterprises—Insights from a Delphi study

“…The findings of Gallego-Álvarez and Pucheta-Martínez (2021) suggest, that the disclosure of sustainability aspects is 'a mechanism by which firms can gain visibility, legitimation and enhanced reputation and, as a result, improved firm performance' (p. 12). The often systematic way of disclosure, supported by frameworks such as the Global Reporting Initiative, is not of common use amongst SMEs (Steinhöfel et al, 2019) and not prevalent in parts of the food sector such as in German dairies (Westerholz & Höhler, 2021). Often, reports F I G U R E 1 Definition of terms used in the paper are not written according to a standard, which makes comparison difficult and threatens credibility (Westerholz & Höhler, 2021).…”

“…The often systematic way of disclosure, supported by frameworks such as the Global Reporting Initiative, is not of common use amongst SMEs (Steinhöfel et al, 2019) and not prevalent in parts of the food sector such as in German dairies (Westerholz & Höhler, 2021). Often, reports F I G U R E 1 Definition of terms used in the paper are not written according to a standard, which makes comparison difficult and threatens credibility (Westerholz & Höhler, 2021). Regarding more integrated approaches, new concepts combining measuring and reporting are evolving, as for example, dashboard technology that can be useful even for very small companies (Shields & Shelleman, 2020).…”

Sustainability performance and sustainability reporting in SMEs: a love affair or a fight?

“…The inclusion and progressive introduction of the dimensions of sustainability, however, are also relevant in SCs that are more mature and characterised by the extensive presence of small and medium-sized enterprises (SMEs) (Isensee, Teuteberg, Griese, & Topi, 2020). Distinguishing between manufacturing industries thus offers the opportunity to consider the food industry significantly relevant in this context (Almerico, 2014;Crenna, Sinkko, & Sala, 2019;Westerholz & Höhler, 2022). Several research perspectives suggest the crucial importance of pursuing a transition to more sustainable food production Jawaad, Hasan, Amir, & Imam, 2022).…”