Sustainability, Materiality and Independent External Assurance

Jones, Peter and Bown, Robin and Hillier, David and Comfort, Daphne (2017) Sustainability, Materiality and Independent External Assurance. In: Sustainability Challenges in the Agrofood Sector. Wiley-Blackwell, pp. 227-254. ISBN 978-1119072768

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Abstract

This chapter offers a preliminary examination of how the UK's leading food retailers are reporting on sustainability and of the role of materiality and external assurance in their reporting processes. Food retailing is by far the largest, and arguably the most fiercely competitive, sector within the UK retail economy. The chapter examines the current sustainability issues being addressed by the UK's leading food retailers, if and how they embraced materiality and commissioned independent external assurance, rather than a systematic and detailed comparative evaluation of the sustainability reporting policies of these retailers. The selected food retailers addressed a variety of environmental issues throughout the supply chain, namely climate change, carbon emissions, energy consumption energy efficiency and renewable energy, waste management, packaging, water consumption and water stewardship, natural resource conservation, environmentally friendly products and the land and property holdings. Waste reduction and recycling are important components of food retailers’ sustainability commitments.

Item Type: Book Section
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5001 Business
H Social Sciences > HF Commerce > HF5001 Business > HF5387 Business Ethics
Divisions: Schools and Research Institutes > Business School > Business and Human Resource Management
Research Priority Areas: Applied Business Research
Depositing User: Anne Pengelly
Date Deposited: 21 Feb 2017 10:55
Last Modified: 02 Oct 2017 18:18
URI: http://eprints.glos.ac.uk/id/eprint/4355

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