Reporting on CSR and Ethical and Sustainable Management in Food Industry in Slovakia as an EU Member

Abstract

The food industry is an important sector in each country with regards to food self-sufficiency, and it is a subject of stricter monitoring compared to other sectors. Disclosure of non-financial information significantly compliments the image of each company and contributes very effectively to the decision making of their customers, not only from the supply chain. Interest in non-financial information as parts of CSR from the perspective of the ethical and sustainable supply chain management is increasing. In the social, environmental, and economic spheres, it is important to determine the specificities of food industry reporting in order to achieve sustainable development. The aim of this chapter is a theoretical analysis of the reporting of non-financial information according to their disclosure requirements in the food industry by enterprises in Slovakia and a quantitative analysis of their reporting in the structure of SK NACE for 2017 in the context of the ethics and sustainability. Slovakia has more requirements for company reporting in the annual report since 2017.