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The purpose of this paper is to identify the sustainability indicators disclosed by ten British Coffee Association corporate members in their sustainability reporting and examine whether the indicators correspond to the sustainability challenges faced by the coffee industry, as identified in the literature.

A normative account of sustainability challenges was developed based on a review of extant literature. A content analysis of the sustainability reports and/or Webpages of the companies was conducted to identify quantitative and qualitative sustainability indicators. Frequency and thematic analysis enabled the subsequent examination.

A total of 94 sustainability indicators (44 environmental, 30 social and 20 economic) were identified in company reporting. The indicators correspond to the sustainability challenges identified in the literature. In addition to broad challenges, indicators are used to communicate specific issues. A significant number (47) of single-use indicators were identified, communicating less frequently reported challenges. Some companies account for sustainability from bean to cup, attributed to crucial differences in organisational characteristics (degree of vertical integration). Furthermore, the findings highlight the discretionary nature of sustainability reporting, finding considerable variance in indicators disclosed.

As this paper relies on self-reported corporate disclosures, it critically examines the reporting practices of organisations, as opposed to verifying the activities associated with their claims. The authors minimised subjectivity by reducing the interpretation of what constituted “an indicator” using a clearly agreed definition and multiple rounds of coding.

This paper examines the reporting practices of organisations, providing a useful insight and a competitor benchmark. By comprehensively examining the sustainability challenges faced by the coffee industry, it offers “sustainability context” that can be used by organisations to improve their accounting and reporting practices.

This paper acknowledges and addresses social initiatives that call for the systematic development of practical and appropriate sustainability indicators that can become embedded in policy and decision-making, affecting the measurement of progress and responses to important sustainability challenges.

This paper presents the first systematic review of sustainability indicator disclosure in an industry that faces significant sustainability challenges.

This paper aims to analyse the adoption of sustainable development goals (SDGs) disclosure via the lens of the diffusion of innovations theory, legitimacy theory and the theory of planned behaviour and presents insights into perceptions held by preparers on their decision to adopt or reject SDG disclosure.

This paper uses a mixed-methods approach, combining content and statistical analysis as well as interviews, to examine SDG disclosure and preparer perceptions.

The analysis reveals low, but growing SDG disclosure. Although SDG disclosure is perceived as relatively advantageous for a variety of reasons, perceptions of incompatibility and complexity may limit diffusion of SDG disclosure. Trialability and observability of SDG disclosure, on the other hand, may support or hinder the decision to adopt or reject SDG disclosure.

Findings generated may not be generalisable across all populations. A smaller sample of companies were interviewed.

This paper offers insight into attitudes which must be altered if greater diffusion of SDG disclosure is to be achieved by the United Nations 2030 deadline.

Sustainability reporting (SR) has a pivotal role to play in supporting the achievement of the SDGs, and innovations in accounting and reporting are particularly needed. This paper raises issues that should be considered by both preparers and practitioners, if innovations are to succeed.

This paper contributes the application of an underutilised theoretical framework in SR research, the first longitudinal analysis of the diffusion of SDG disclosure to provide evidence of adoption over time and an extension of similar studies on diffusion of reporting innovations.