Propuesta metodológica mediante ANP para la evaluación de las memorias de sostenibilidad del sector agroalimentario español

Abstract

Sustainability reports are jointly used as a communication tool of CSR and accountability to all stakeholders and society. However, they receive heavy criticism on both fronts. In light of the importance of this practice, a methodology for assessing the communication capabilities of the sustainability reports of companies in the Spanish food sector is developed using the Analytical Network Process (ANP). The results allow identifying weaknesses and opportunities for improvement of these reports, as well as of the relationship of the company with their respective stakeholders.