Track: Sustainability in Supply Chain, Enterprise Operations and Strategies including Food Supply Chain

Abstract

The formulation and development of sustainability reports represent an effort by companies to manage social and environmental impacts of increasingly global supply chains. Indeed, economic globalization has increased the risk of moving productive activity to countries with much less stringent labor and environmental laws and regulations. In view of this, the importance of establishing sustainable supply chains in the world market of agroindustry products is highlighted, especially supported in the establishment of reports that include indicators aimed at assessing the social and environmental impact in each of the links in the chain.

For this reason, the preparation of sustainability reports significantly influences the development of sustainable practices within agribusiness companies and their supply chains, as they allow them to better respond to consumer expectations for accessing products that have less impact on the society and the environment.

In this sense, the main objective is to identify the main factors that influence the formulation of sustainability reports and their implications to guarantee the sustainable supply chains of agribusiness companies by analyzing content based on scientific articles selected through equations of search developed according to the review of literature in the field.

The predominant findings highlight the growing trend in the use and application of sustainability reports as a form of global trade assurance, especially in agroindustry products. Likewise, the limitations of its implementation are raised, which come mainly from its voluntary nature that does not have an agglutinating nature, the low levels of standardization in the preparation of the reports and its high implementation costs.