Search results

This paper aims to assess how cocoa supply chain companies disclose sustainable development goals (SDGs) information in their sustainability reports. This assessment highlights strategic aspects of sustainable supply chain management and reveals leveraging sustainability points in the cocoa industry.

The two-step qualitative approach relies on text-mining company reports and subsequent content analysis that identifies the topics disclosed and relates them to SDG targets.

This study distinguishes 18 SDG targets connected to cocoa traders and 30 SDG targets to chocolate manufacturers. The following topics represent the main nexuses of connections: decent labour promotion and gender equity (social), empowering local communities and supply chain monitoring (economic) and agroforestry and climate action (environmental).

By highlighting the interconnections between the SDGs targeted by companies in the cocoa supply chain, this paper sheds light on the strategic SDGs for this industry and their relationships, which can help to improve sustainability disclosure and transparency. One interesting input for companies is the improvement of climate crisis prevention, focusing on non-renewable sources minimisation, carbon footprint and clear indicators of ecologic materiality.

This study contributes to policymakers to enhance governance and accountability of global supply chains that are submitted to different regulation regimes.

To the best of the authors’ knowledge, no previous study has framed the cocoa industry from a broader SDG perspective. The interconnections identified reveal the key goals of the cocoa supply chain and point to strategic sustainability choices for companies in an important global industry.

This paper aims to explore whether formal, non-formal, and informal learning experiences contribute to developing sustainable development competencies (SDCs) among students in a Principles of Responsible Management Education (PRME) signatory business school.

An online survey based on the students’ learning experiences and a questionnaire on sustainability competencies already validated in the literature were given to a sample of 274 bachelor students at a PRME signatory business school. Nominal variables representing students’ categories were created to test a set of hypotheses developed according to the literature. Because the data was not normally distributed, non-parametric independent-samples Mann–Whitney U test was conducted, and descriptive statistics was used to help the analysis.

The results suggest that a hybrid format with a combination of formal, non-formal and informal learning experiences is essential to maximising the development of SDCs and raising students’ sustainability literacy.

This study is one of the first attempts to understand the importance of a hybrid approach in developing sustainable competencies (SDCs). Future studies could adopt longitudinal analysis to check the development of these competencies over time, assess students from different PRME signatory schools or comparing students to those in non-signatory business schools.

This study provides insight into how business schools could address challenges in developing sustainable competencies through redirecting their educational systems by balancing formal, informal and non-formal learning approaches to educate future responsible leaders.

This research provides evidence on how a hybrid learning approach could maximise the development of sustainable development competencies and, therefore, generating insights for educational policies.

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.

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.

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.

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.