Corporate reporting on non-financial information has been currently gaining much
more interest compared to the past. Most food enterprises believe that performing
responsibly and showing an interest in society and the environment will produce
a profit and benefit them as well as society. Such cases, in which enterprises report on
non-financial information, were the subject of this research. The study aims to discover
the managerial reporting of 2017 on the social and environmental effects of food
companies in Slovakia to better understand problems in this regard. 2017 was the first
year when enterprises were required to draft annual reports containing non-financial
information following the amendment to the Slovak law that resulted from the
European Union requirements. Across the world, reporting on non-financial
information is regulated by voluntary guidelines. The paper presents conclusions of
a content analysis of annual food business reports in the Slovak Republic in the context
of G4 (GRI) directives from social and environmental points of view as key elements in
social responsibility reporting. Individual social and environmental aspects of the
research are disclosed by an enterprise if the information in its annual report conforms
to defined G4 activities (GRI). All the food enterprises operating in Slovakia that
compiled annual reports for 2017 were included in the research. Therefore, 142 annual
reports with economic activities in 26 subclasses in the food industry sector were
selected. The results present a current and comprehensive (full) reporting overview of
this industry in Slovakia and reveal several shortcomings in executive reporting. The
analysis of the environmental information in the annual reports shows that food
enterprises reporting on environmental protection mainly focus on waste, product
services, wastewater, materials and energy, evidenced by information about ongoing
monitoring of the environmental impacts of production. In the social category, the G4
(GRI) directive defines four main aspects: (i) labour relations and the environment, (ii)
human rights, (iii) society and (iv) liability for products.
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