评估和管理农业食品公司的环境、社会和治理风险

IF 8.3 2区 管理学 Q1 BUSINESS Corporate Social Responsibility and Environmental Management Pub Date : 2024-06-21 DOI:10.1002/csr.2884
Olivier Boiral, Marie‐Christine Brotherton, David Talbot, Laurence Guillaumie
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引用次数: 0

摘要

本文旨在分析农业食品公司面临的环境、社会和治理(ESG)风险,以及它们为管理这些风险而采取的各种做法。通过对 135 家相对致力于 ESG 风险管理的农业食品公司的可持续发展报告进行分析,可以看出这些公司所考虑的 ESG 风险多种多样,而且在公司披露中对这些风险的覆盖也很不均衡。本文提出了一个综合模型,以描述农业食品公司如何基于四个主要议题处理风险管理:评估和监控环境、社会和公司治理风险;风险管理内部化;实施标准、方法和具体工具;以及通过创新和利益相关者伙伴关系预防风险。本文对有关农业食品行业环境、社会和公司治理风险管理及企业可持续性的新兴文献做出了重要贡献,特别是通过对这些风险的描绘以及对农业食品公司用于管理这些风险的主要做法的总结。
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Assessing and managing environmental, social, and governance risks in agri‐food companies
The objective of this article is to analyze the environmental, social, and governance (ESG) risks to which agri‐food companies are exposed and the various practices they adopt to manage them. An analysis of the sustainability reporting produced by 135 agri‐food companies that are relatively committed to ESG risk management shows the wide diversity of ESG risks they consider as well as the very uneven coverage of these risks in corporate disclosures. This article proposes an integrative model to describe how agri‐food companies handle risk management based on four main topics: assessing and monitoring ESG risks; internalizing risk management; implementing standards, approaches, and specific tools; and preventing risks through innovation and stakeholder partnerships. This article makes important contributions to the emerging literature on ESG risk management and corporate sustainability in the agri‐food industry, notably by mapping such risks and by summarizing the main practices used by agri‐food companies to manage them.
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来源期刊
CiteScore
17.20
自引率
16.30%
发文量
189
期刊介绍: Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.
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