[Autom. eng. transl.] The regulation of the food sector presents traits of extreme complexity, resulting from interventions issued both at EU and national level, aimed at regulating the different aspects concerning the characteristic activity. In line with the evolution of collective sensitivity, the subject of jurisprudence are areas directly attributable to both the social and environmental spheres, whose pivot is given by the health and safety of both products and work, pursued through hygiene and control along the entire supply chain. With specific reference to corporate transparency, the provisions in force relate exclusively to the labeling of products, in order to allow consumers to acquire information relating to the nature and composition of the same. In this sense, although no provision specifically aimed at reporting on financial statements is envisaged, the public attention paid to companies in the sector at the same time contributes and is the result of the requests of a wide range of stakeholders, highlighting the relevance CSR practices for the survival of the companies that operate in it. The food sector therefore presents peculiar characteristics with regard to articulation, types of product and reference market. Specifically, the relationship maintained by food companies with the territory to which they belong, the practices of social responsibility and the levels of information transparency are conditioned by key resources and raw materials, characteristics of the products, configuration of the value chain.
|Translated title of the contribution||[Autom. eng. transl.] Businesses in the food sector|
|Title of host publication||Livelli di disclosure e scelte di integrated reporting nelle grandi imprese Italiane|
|Number of pages||31|
|Publication status||Published - 2015|
|Name||ACCOUNTING & BUSINESS STUDIES|
- Imprese alimentari
- Rendicontazione integrata