To report or not to report; corporate sustainability in the Dutch food packaging sector. A research on the driving forces for engagement with corporate sustainability and sustainability reporting
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2022-01-26
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en
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This research studies sustainability reporting in the Dutch food packaging sector, as this sector is subjected to the public debate on sustainability issues. Some of the businesses create extensive sustainability reports, others do not. Therefore, the research question is: How do the driving forces of businesses to engage with corporate sustainability influence sustainability reporting in the Dutch food packaging sector? Literature demonstrates several intrinsic, extrinsic, internal and external driving forces and determinants that influence the extent and quality of sustainability reporting. These are used to analyse sustainability reports, policy documents and interviews with parties across the food packaging chain. Literature and the analyses of the case study both indicate that mainly stakeholder management societal and regulatory pressure influence the engagement with sustainability reporting in the Dutch food packaging sector. The determinants of corporate size, type of ownership structure and visibility influence the extent and quality of sustainability reporting in the Dutch food packaging sector. Most intrinsic, extrinsic and internal motives such as moral duty, media reputation and human resource management are substantial driving forces for engagement with corporate sustainability strategies and activities, but lead in lesser degrees to sustainability reporting in the Dutch food packaging sector.
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Faculteit der Managementwetenschappen