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The effects of sustainable supply chain activities on profitability – An empirical analysis of the Euronext food industry

Open access

The effects of sustainable supply chain activities on profitability – An empirical analysis of the Euronext food industry

Open access

Samenvatting

This paper investigates the impact of sustainable supply chain activities on the profitability amongst 62 Euronext listed firms active in the food industry of nine European countries during 2019-20. We first define sustainability in the supply chain, and then outline KPIs to measure it with a focus on the food industry. A set of regression models are constructed based on the triple bottom line approach to examine the relationship among variables. This study shows that environmental practices in the supply chain positively affect financial performance, while social responsibility scores have a negative correlation with profitability. Also, it illustrates that the relationship between sustainability scores and the rate of return on share price is insignificant, while ROA positively influences the rate of return. Finally, two main recommendations are provided for firms active in the food industry to improve the impact of their sustainability policies on profitability.

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Gepubliceerd inEconomía, Empresa, Contabilidad y Sociedad, Vol. 4, pp. 56-62 University of Barcelona
Datum2023-02-01
Type
TaalOnbekend

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