Sustainability in the chocolate industry: a scoping review of accounting journals and the development of a research agenda

Abstract

Purpose

Chocolate production and cocoa supply chains are rife with social and environmental challenges. Chocolate companies commonly make claims that their products are “sustainable”, giving little guidance on what this means. The aim of this paper is to conduct a scoping review to synthesise the accounting literature related to the chocolate industry and sustainability and develop a research agenda for accounting scholarship.

Design/methodology/approach

The scoping review followed Arksey and O’Malley’s (2005) five-stage framework for a scoping review. Nineteen accounting journals were searched for literature on “chocolate OR cocoa AND sustainability” from 2000 to 2023. A total of 171 papers were identified through the search, of which 18 were deemed relevant and included for thematic analysis. The themes are analysed using a conceptual framework on accountability.

Findings

Analysis of the relevant literature revealed three distinct perspectives on sustainability in the chocolate industry. These include critique on the problems related to top-down accountability approaches in the chocolate industry; that accountability mechanisms have fallen short in managing sustainability challenges; and that sustainability interventions are driven by profit motives. The themes further reveal a lack of accountability in the industry for marginalised voices.

Originality/value

The scoping review methodology used in this study offers insights into the diverse perspectives on sustainability in the chocolate industry. This research adds valuable knowledge to the field by uncovering nuanced issues around accountability and sustainability and highlighting the need for future research for accountability for sustainable chocolate production.

Citation

Harris, C., Perkiss, S. and Tanima, F.A. (2024), "Sustainability in the chocolate industry: a scoping review of accounting journals and the development of a research agenda", Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-05-2024-2477