Martins, Flávio P.; Batalhão, André C.S.; Ahokas, Minna - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 7, pp. 258-286
Purpose This paper aims to assess how cocoa supply chain companies disclose sustainable development goals (SDGs … and reveals leveraging sustainability points in the cocoa industry. Design/methodology/approach The two-step qualitative … them to SDG targets. Findings This study distinguishes 18 SDG targets connected to cocoa traders and 30 SDG targets to …