DOI: 10.11118/978-80-7701-030-6-0182

ESG PRINCIPLES IN FOOD INDUSTRY ENTERPRISES: EMPIRICAL EVIDENCE ON THE APPLICATION FRAMEWORK, SPECIFICS AND CHALLENGES RELATED TO FOOD SAFETY / ZÁSADY ESG V PODNICÍCH POTRAVINÁŘSKÉHO PRŮMYSLU: EMPIRICKÉ DŮKAZY O RÁMCI PRO UPLATŇOVÁNÍ, SPECIFIKA A VÝZVY TÝKAJÍCÍ SE BEZPEČNOSTI POTRAVIN

Jan Vavřina ORCID...¹, Veronika Žišková¹, Oksana Dubanych¹

¹ Department of Business Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno

The issue of social and environmental risks and overall corporate governance disclosure needs will have to be taken into account in the implementation of the activities of economic entities and other institutions due to the legislative conditions of the EU member states. In the given context in order to identify their influence with respect to the relevant sets of elements of the external environment, specifically the elements of social, environmental and related reporting for external stakeholders. The system of independent assessment of the degree of achievement of the stated principles in individual sub-areas offers the possibility of a robust public relationship. This article aims at businesses active in food processing industry, where it uses empirical data of Food and Agriculture Benchmark provided by World Benchmarking Alliance. It uses evaluation data in the partial assessment areas to identify the influence of business “Environmental”, “Social” and “Governance” attributes on food safety level as the inevitable part of the sustainable production concept.

Keywords: environmental, social and governance (ESG) principles, food safety, benchmarking

pages: 182-188, Published: 2025, online: 2025