https://analista.in/10.71182/aijmr.2606.0401.4004

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Abstract

To achieve sustainable transition in agrifood systems, it is pertinent that measurable and financially significant indicators be integrated into green management approaches. The purpose of this particular report is to emphasize the role played by Sustainability Accounting Standards Board (SASB) standards as an analytical approach in assessing and evaluating environmental and social performance across the agrifood value chain. Using corporate sustainability reports from prominent agrifood firms, it is found that agrifood SASB-related standards identify sector-level issues, such as water recycling (e.g., Nestle S.A.: 32%), adoption of renewable energy sources (e.g., Danone S.A.: 41.1%; General Mills Inc.: 99% renewable electricity), greenhouse gas reduction (e.g., Nestle S.A.: -13.58%; Danone S.A.: -13.96% Scope 1), and workforce safety (e.g., Tyson Foods Inc.: 0.42 cases per 200,000 hours). It is found that SASB standards have better application in activities such as processing, packaging, and distribution, whereas its application is emerging in primary production. The analysis highlights the value of SASB, which can be employed together with other standards like GRI and ESRS, generating a sense of alignment that goes beyond one-dimensional materiality and employs multi-dimensional reporting. Ultimately, the research asserts that the inclusion of SASB standards within agrifood operations is a positive force through its ability to promote transparency and resource efficiency, and to combat global issues like climate, water, and supply chain.

Keywords: SASB Standards, Agrifood Sector, Sustainability Accounting, ESG Performance, Green Management, Supply Chain Transparency

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