Filters
Poland
This V4 Grant project led by AKI aims chiefly to provide comprehensive knowledge about the current situation and future opportunities regarding the sustainability objectives and activities of the food, beverages and tobacco industries in the V4 countries from an EU Taxonomy perspective, with a view to promoting environmental-friendly solutions. The research team focused on strengthening macroregional and sectoral cooperation by means of a taxonomy- centred, qualitative and quantitative analysis of voluntary and mandatory sustainability reports of large companies in the food processing industries using a sectoral financial database. We accomplished this unique scientific study in order to provide new, high-quality information for key stakeholders (experts, companies, financiers, consumers, political decision makers) in order to help them realise more effective changes within the green transition process, with a particular focus on switching from NFRD to CSRD. Our analysis focused on the leading large companies in the food processing industries of the V4 countries. These groups were called financial samples in the research. We investigated the position of these financial samples in relation to the whole industry, country by country as well as within subsectors. The financial concentration of the food processing industries of the V4 countries was the first main assumption of the research. In the next step, sustainability samples of V4 region were identified country by country. For this purpose – within the financial samples – we selected those companies that had sustainability documents available online. The core of the comprehensive research was the detailed content analysis of the online sustainability documents of large food processing firms included in the sustainability samples along the objectives and activities of the EU Taxonomy, applying a unique relative scoring method. As a conclusion of the research, we highlighted the most important taxonomy objectives and activities obtained, based on the relative scoring method in each V4 country, and compared the results, emphasising both similarities and differences. In this study, we have presented an approach and a methodology that could be the basis for future follow-up research. At the same time, the presented approach and methodology could also be expanded and developed both geographically and methodologically. At the end of the book, we describe the novelty and limitations of our research and provide some ideas for further development.