摘要：Sustainability reports are tools for disseminating information to stakeholders and the public, serving the organizations in the dual purpose of communicating CSR and being accountable. The production of these reports has recently become more prevalent in the food industry, despite the fact this practice has received heavy criticism on two fronts: The quality of the tool for communication, and the extent of accountability. In addition to these criticisms, organizations must overcome the additional challenge of publishing sustainability reports that successfully meet the demands of a multi-stakeholder audience. In light of the importance of this practice, this paper presents a method to assess the communication and accountability characteristics of Spanish food companies’ sustainability reports. This method is based on the method Analytic Network Process (ANP) and adopts a multi-stakeholder approach. This research, therefore, provides a reference model for improving sustainability reports, with the aim of successfully meeting their communication objectives and the demands of all stakeholders.
