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This study examines how accounting tools and techniques are used to create and support membership and reporting boundaries for a multi-entity sustainability scheme. It also considers whether boundary setting for this initiative helps to connect corporate activity with planetary boundaries and the SDGs.

A case study of a national agrifood sustainability scheme, analysing extensive documentary data and multi-entity sustainability reports. The concept of partial organising is used to frame the analysis.

Accounting, in the form of planning, verification, target setting, annual review and reporting, can be used to create a membership and a reporting boundary. Accounting tools and techniques support the scheme's standard-setting and monitoring elements. The study demonstrates that the scheme offers innovation in how sustainability reporting is managed. However, it does not currently provide a cumulative assessment of the effect of the sector's activity on ecological carrying capacity or connect this activity to global sustainability indicators.

Future research can build on this study's insights to further develop our understanding of multi-entity sustainability reporting and accounting's role in organising for sustainability. The authors identify several research avenues including: boundary setting in ecologically significant sectors, integrating global sustainability indicators at sectoral and organisational levels, sustainability controls in multi-entity settings and the potential of multi-entity reporting to provide substantive disclosure.

This paper provides insight into accounting's role in boundary setting for a multi-entity sustainability initiative. It adds to our understanding of the potential of a multi-entity reporting boundary to support connected measurement between corporate activity and global sustainability indicators. It builds on work on partial organising and provides insight into how accounting can support this form of organising for sustainability.

The paper aims to define a model for rural development, able to stimulate collaborations between actors involved in the agrifood chain and based on digital technologies as enabling factors for such collaborations.

An exploratory research, based on a qualitative approach, is conducted, using both constructivist grounded theory and Gioia methodology. Data were collected through semi-structured interviews and roundtables administered to Italian key players.

The authors identify five actions (definition of territorial identity, involvement of internal and external supply chain actors, definition of quality standards, cooperation intra and infra supply chains, communication through technology) for collaboration in the development of rural areas that policymakers should encourage and actors in the supply chains must implement. The paper also entails both theoretical and practical implications. From the theoretical point of view, this study contributes to the literature on the relationship between agrifood, local development and the role of technologies. From the managerial point of view, this paper provides insights for policymakers to define strategies and actions aimed at developing collaborations between actors involved in the agrifood chain and leveraging digital technologies to support rural development.

The paper proposes a framework for the collaboration of the actors of the agrifood sector and related food tourism that could be the basis for the development of a digital platform able to connect all the subjects involved in rural development.

Over the last five years, N8 AgriFood has united the expertise of food systems thinkers across the eight most research intensive universities in the North of England, in a programme working to address key issues around food systems resilience across the themes of food production, supply chains and consumer health. As the programme moves towards focusing the results of its research and combined multidisciplinary expertise into policy guidance, the authors of this paper from within N8 AgriFood take an overview of the work undertaken across the programme's eight member institutions. It explores work around linking communities to food, and the vital potential of the research to inform new policy that encapsulates societal sustainability into food systems thinking.

The aim of this article is to identify the issues of short food supply chains (SFSCs) in three countries of Central and Eastern Europe, i.e. Lithuania, Latvia and Poland, to compare the barriers to shortening food supply chains and to indicate business models for short supply chains.

Within the AgroBRIDGES project, the authors organized local co-creation workshops from August to September 2021 in 12 European regions and countries, engaging 150+ agrifood stakeholders of the project’s local communities.

The development potential of SFSCs in Lithuania, Latvia and Poland is high and seems to be growing every year. Currently, the development potential of SFSCs in Lithuania, Latvia and Poland is stimulated more by social trends than by public support. Traditional business models based on the distribution of food products through local and regional markets have a definitely diminishing potential.

Although this article covers an existing gap in the literature, it also has several limitations that may serve as an inspiration for future research. First, the results draw on a sample of agrifood value chain stakeholders in Lithuania, Latvia and Poland; hence, the findings might be industry specific. Therefore, future studies should explore this topic on wider target groups or different industries. Moreover, the method is qualitative and could be supplemented with additional quantitative analysis of similar tools or the experience of other agrifood companies from European countries.

The article seeks to build bridges between consumers and producers by supporting SFSCs through a systemic, holistic and multi-actor approach.

The study elaborates on the under-researched topic of SFSCs in the context of barriers to shortening food supply chains and business models for short supply chains in Lithuania, Latvia and Poland.

This study analyses income inequality and distribution patterns among key actors in the cassava value chain. The study also identifies factors that influence profit of key actors in the cassava value chain.

The study was conducted in Oyo State, Nigeria, using primary data from 620 actors, consisting of 400 farmers, 120 processors and 100 traders in the cassava value chain. The Gini coefficient was used to estimate income inequalities within and between actors. Multiple linear regression was applied to identify factors that influence the profit of the actors in the cassava value chain.

The result shows a gender pattern in the participation in the cassava value chain: men dominate in the production, whereas women mostly engage in processing and marketing of processed cassava products. We also find that incomes are unequally distributed among actors, favouring traders and processors more than farmers in the value chain. Women are better off in processing and trading of value-added products than in the raw cassava production. Spatial differences also contribute to income inequality among farmers in the cassava value chain. An increase in farmers and processors’ incomes reduces inequality in the value chain while an increase in traders’ income widens inequality. Age is significantly negatively correlated with actors’ profit at 1%, while educational level significantly increases their profit at 5%. Processors and traders with large households have a higher profit. We also find that farm size, experience and labour input have significant positive effects on farmers’ profit only at 5%. Membership in an association increases farmers and processors’ profit at 1 and 10%, respectively.

The study recommends that agricultural policies that promote agrifood value chains should aim at minimizing income inequality by targeting vulnerable groups, particularly female farmers to achieve sustainable development in rural communities.

Existing studies recognise income inequality in agricultural value chains in sub-Saharan Africa. However, there are few rigorous quantitative studies that address this pressing issue. Our paper fills this knowledge gap and suggests ways to minimise income inequality in the agri-food value chain, using the example of the cassava value chain in Nigeria.

Effective and flexible organizational models have become an avenue for driving smallholder competitiveness in the agricultural sector. However, little is understood about the processes by which resource-constrained actors deploy their organizational networks to generate and retain value in rapidly changing agrifood environments. This study examines the moderating effects of business contingencies on the interplay between organizational relationships and the resource-based performance of small-scale farmers in a developing country.

The authors propose a novel conceptual framework grounded in the relational view, netchain and contingency theories. Cross-sectional data obtained from 330 maize farmers in rural Zambia were analyzed using variance-based structural equation modeling, which involves mediation-moderation analysis.

The results show that all relational networks – vertical, horizontal and lateral – positively mediate the effects farm resources and social capital have on farmers' performance. However, these effects change depending on the predominant agency situations. Specifically, asymmetric power from customers and reputable competitors weakens the positive effect of closer horizontal relationships on business performance, while the positive effect of tighter informal vertical relationships on farmers' performance weakens under conditions of high affective trust. Moreover, the gender-based multigroup analyses highlight variations in the contingent relational view of men- and women-headed households.

The study relies on cross-sectional data from one agribusiness sector in Zambia, thus generalizations should be cautious.

The uniqueness of this study lies in the proposed theoretical framework and new empirical insights, which extend the scope of the relational view to small-scale farming households in developing countries.

The study aims to understand how dynamic capabilities (DCs) contribute to business model innovation (BMI) in sustainable family farming. The agrifood sector has been seeking solutions for the development of agroecological markets. Thus, the authors have analyzed the challenges imposed to innovation and sustainability strategic management and the value proposition to sustain the business over the years.

Considering the complexity of organizations and through an exploratory multiple case study of initiatives identified in the Organic Fair of Curitiba’s Passeio Público, it was possible to analyze the evolution of the business models (BMs) and the fair itself. Furthermore, it was possible to identify the DCs within the influence of agroecosystem elements on the innovation development.

Analyzing each case individually, the authors understood the different dimensions of the evolution of BMs considering the organizational complexity. The authors conclude that the balance between organizational practices and changes in the environment, engagement and learning plays a significant role in the developing competitive advantage. The same applies to the patterns that precede the development of DCs and BMs.

The article investigates innovation in agroecological BMs from a dynamic capability perspective. The agroecological BM is a subject that is still little discussed in the literature. In addition, the authors chose a context that includes socioenvironmental aspects and a few specificities of family farming in Brazil.

In this article, we offer a contribution to the ongoing study of food by advancing a conceptual framework and interdisciplinary research agenda – what we term “food system resilience”. In recent years, the concept of resilience has been extensively used in a variety of fields, but not always consistently or holistically. Here we aim to theorise systematically resilience as an analytical concept as it applies to food systems research. To do this, we engage with and seek to extend current understandings of resilience across different disciplines. Accordingly, we begin by exploring the different ways in which the concept of resilience is understood and used in current academic and practitioner literatures – both as a general concept and as applied specifically to food systems research. We show that the social-ecological perspective, rooted in an appreciation of the complexity of systems, carries significant analytical potential. We first underline what we mean by the food system and relate our understanding of this term to those commonly found in the extant food studies literature. We then apply our conception to the specific case of the UK. Here we distinguish between four subsystems at which our “resilient food systems” can be applied. These are, namely, the agro-food system; the value chain; the retail-consumption nexus; and the governance and regulatory framework. On the basis of this conceptualisation we provide an interdisciplinary research agenda, using the case of the UK to illustrate the sorts of research questions and innovative methodologies that our food systems resilience approach is designed to promote.

Agricultural workers represent an important part of the population exposed to high heat-related health and productivity risks. This study aims to estimate the heat-related productivity loss (PL) for moderate work activities in sun and shady areas and evaluating the economic cost locally in an Italian farm and generally in the whole province of Florence. Benefits deriving by working in the shade or work-time shifting were provided. Comparisons between PL estimated in Mediterranean (Florence, Italy) and subtropical (Guangzhou, China) areas were also carried out.

Meteorological data were collected during summers 2017–2018 through a station installed in a farm in the province of Florence and by two World Meteorological Organization (WMO)‐certified meteorological stations located at the Florence and Guangzhou airports. These data were used to calculate the wet-bulb globe temperature and to estimate the hourly PL and the economic cost during the typical working time (from 8 a.m. to 5 p.m.) and by advancing of 1 h and 2 h the working time. Significant differences were calculated through nonparametric tests.

The hourly PL and the related economic cost significantly decreased (p < 0.05) by working in the shade and by work-time shifting. Higher PL values were observed in Guangzhou than in Florence. The decrease of PL observed by work-time shifting was greater in Florence than in Guangzhou.

Useful information to plan suitable heat-related prevention strategies to counteract the effects of heat in the workplace are provided. These findings are essential to quantify the beneficial effects due to the implementation of specific heat-related adaptation measures to counter the impending effects of climate change.

Amid the current global crisis, biodiversity remains a topic that is often relegated to a few disciplines. Many issues related to the relationship between organizations and the ecosystem remain unexplored. This study aims to fill this gap by examining the characteristics of the interrelationship between these two complex and dynamic systems.

This research is conducted using a constructivist approach, with an interpretivist perspective and a case study methodology. Through this research perspective and an exploratory multiple case study (holistic), the authors assess the implications related to the concept of biodiversity and the impacts that organizational choices could have on the consideration and management of this complex concept.

The desire of these entrepreneurs to change their ways of doing things and try to produce in a way that respects the ecosystem and enhances natural genetic diversity, while simultaneously drawing value from it in a healthy and sustainable manner, is evident. The orientation toward a sustainable and ecologically innovative business brings the concept of profit into the background on several occasions, leading these bakery entrepreneurs to be visionary green entrepreneurs (or ecopreneurs). The desire to be sustainable and to change the ways of “business as usual” makes these companies and their entrepreneurs an example of “sustainability-as-flourishing.”

By adopting the systems thinking approach and multiple case studies, this study examines the interrelation between some innovative small companies (bakeries) and biodiversity, their motivations to actively engage in biodiversity protection and their roles in protecting agrobiodiversity as well as the natural wealth of the ecosystem.