The Spread of Sustainability Reporting in the Italian Food Manufacturing Context

Andrea Caccialanza*, Marco Angelo Marinoni

*Corresponding author

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

The current evolution of EU regulation in terms of sustainability of prac-tices and reporting are now imposing to a greater number of operators reports on their sustainability performance. The recently approved of the Corporate Sustainability Reporting Directive, based on the 2021 EU Commission proposal, implement prior regulation, both at European (Directive 2014/95/EU) and national level (Legislative Decree 254/2016), and extending the requirements in terms of non-financial disclosure. This chapter investigate and maps the diffusion of sustainability report-ing within the Italian food manufacturing sector in order to contextualize the current level of disclosure for each category of food products. The dimensions involved regards namely: the number of sustainability re-ports available, the presence/absence of external assurance, the mate-rial topics identified, the identification of qualitative and quantitative targets and their association to the goals of the UN 2030 agenda, the presence of (products or processes) certifications, DPO or PGI products in their portfolio, the reference to a written Ethical Code or the model 231/2001.
Original languageEnglish
Title of host publicationSustainable Transition of Meat and Cured Meat Supply Chain
EditorsAnna Maria Fellegara, Riccardo Torelli, Andrea Caccialanza
Pages243-264
Number of pages22
DOIs
Publication statusPublished - 2023

Publication series

NameCSR, SUSTAINABILITY, ETHICS & GOVERNANCE

Keywords

  • Food production
  • Italy
  • Sustainability reporting

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