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This paper aims to assess how cocoa supply chain companies disclose sustainable development goals (SDGs) information in their sustainability reports. This assessment highlights strategic aspects of sustainable supply chain management and reveals leveraging sustainability points in the cocoa industry.

The two-step qualitative approach relies on text-mining company reports and subsequent content analysis that identifies the topics disclosed and relates them to SDG targets.

This study distinguishes 18 SDG targets connected to cocoa traders and 30 SDG targets to chocolate manufacturers. The following topics represent the main nexuses of connections: decent labour promotion and gender equity (social), empowering local communities and supply chain monitoring (economic) and agroforestry and climate action (environmental).

By highlighting the interconnections between the SDGs targeted by companies in the cocoa supply chain, this paper sheds light on the strategic SDGs for this industry and their relationships, which can help to improve sustainability disclosure and transparency. One interesting input for companies is the improvement of climate crisis prevention, focusing on non-renewable sources minimisation, carbon footprint and clear indicators of ecologic materiality.

This study contributes to policymakers to enhance governance and accountability of global supply chains that are submitted to different regulation regimes.

To the best of the authors’ knowledge, no previous study has framed the cocoa industry from a broader SDG perspective. The interconnections identified reveal the key goals of the cocoa supply chain and point to strategic sustainability choices for companies in an important global industry.

This paper examines the potential of “biomarkers” to provide immutable identification for food products (chocolate), providing traceability and visibility in the supply chain from retail product back to farm.

This research uses qualitative data collection, including fieldwork at cocoa farms and chocolate manufacturers in Ecuador and the Netherlands and semi-structured interviews with industry professionals to identify challenges and create a supply chain map from cocoa plant to retailer, validated by area experts. A library of biomarkers is created using DNA collected from fieldwork and the International Cocoa Quarantine Centre, holders of cocoa varieties from known locations around the world. Matching sample biomarkers with those in the library enables identification of origins of cocoa used in a product, even when it comes from multiple different sources and has been processed.

Supply chain mapping and interviews identify areas of the cocoa supply chain that lack the visibility required for management to guarantee sustainability and quality. A decoupling point, where smaller farms/traders’ goods are combined to create larger economic units, obscures product origins and limits visibility. These factors underpin a potential boundary condition to institutional theory in the industry’s fatalism to environmental and human abuses in the face of rising institutional pressures. Biomarkers reliably identify product origin, including specific farms and (fermentation) processing locations, providing visibility and facilitating control and trust when purchasing cocoa.

The biomarker “meta-barcoding” of cocoa beans used in chocolate manufacturing accurately identifies the farm, production facility or cooperative, where a cocoa product came from. A controlled data set of biomarkers of registered locations is required for audit to link chocolate products to origin.

Where biomarkers can be produced from organic products, they offer a method for closing visibility gaps, enabling responsible sourcing. Labels (QR codes, barcodes, etc.) can be swapped and products tampered with, but biological markers reduce reliance on physical tags, diminishing the potential for fraud. Biomarkers identify product composition, pinpointing specific farm(s) of origin for cocoa in chocolate, allowing targeted audits of suppliers and identifying if cocoa of unknown origin is present. Labour and environmental abuses exist in many supply chains and enabling upstream visibility may help firms address these challenges.

By describing a method for firms in cocoa supply chains to scientifically track their cocoa back to the farm level, the research shows that organizations can conduct social audits for child labour and environmental abuses at specific farms proven to be in their supply chains. This provides a method for delivering supply chain visibility (SCV) for firms serious about tackling such problems.

This paper provides one of the very first examples of biomarkers for agricultural SCV. An in-depth study of stakeholders from the cocoa and chocolate industry elucidates problematic areas in cocoa supply chains. Biomarkers provide a unique biological product identifier. Biomarkers can support efforts to address environmental and social sustainability issues such as child labour, modern slavery and deforestation by providing visibility into previously hidden areas of the supply chain.

The purpose of this paper is to examine the self-declared sustainability initiatives of the world’s four largest chocolate manufacturers (Ferrero, Mars, Mondelez and Nestlé) and the measures they take to tackle social problems within the context of establishing sustainable sourcing of cocoa in Ghana and the Ivory Coast. Global cocoa supply chains are under continuous media and public scrutiny. Recent incidents of malpractice in supply chain management have left global chocolatiers vulnerable in terms of how they deal with social issues across their global supply chain networks. Critics have argued that there is a lack of consistency and transparency between what companies say and do in upholding sustainable practices across their supply chains.

The authors draw from the sustainable supply chain literature to develop our theoretical parameters and undertake a case-based analysis of the existing sustainability practices of these chocolatiers. Using the insights from this analysis, the authors propose a conceptual framework for a rigorous comparative assessment of self-declared sustainable sourcing initiatives of global agricultural supply chains. The methodology is qualitative and the research method is a secondary-data case study.

Four main parameters were identified and used to compare self-declared initiatives, namely: social sustainability certification from respectable bodies; code of conduct for suppliers; partnerships with the primary supply chain stakeholders; and supplier collaboration programme and improvement initiatives. The case companies chosen have implemented several initiatives, but the most prominent seem to indicate the reliance on third-party certification. Not all companies adopted a supplier code of conduct. The partnerships and collaboration programmes with different associations are presented as efficient for companies as well as farmers. Improvements in the conditions of farmers are advocated as a key result.

This paper is based on self-declared secondary data. Subsequently, it is possible that the case companies did not document some practices; or that companies do not do what they claim.

This paper provides a comprehensive framework for agricultural businesses to compare their sustainability efforts and improve the performance of their supply chains, particularly those who belong to the cocoa supply chains. The proposed framework allows an assessment of initiatives at policy, strategic, tactical and operational levels to improve social sustainability of supply chains.

This paper may help companies to think more clearly about greater transparency and provide the impetus for dealing more effectively with serious social issues in agricultural supply chains such as: child labour, child trafficking, modern slavery, etc. It may also instruct consumers to better understand what companies do as part of their sustainability agenda, alongside the communication of other features of their products, such as quality.

The framework adds value by providing a novel way to systematically compile and analyse data around self-declared sustainable initiatives. Actors within agricultural supply chains can use the framework to assess and drive their sustainability efforts and practices, leading to ways to improve the social performance of their global supply chains.

Change in the economic status of a low-income country is accompanied by an expected increase in investment and economic activities along with land degradation and biodiversity loss. This study aims to explore Ghana's transition from a low-income to a lower-middle income economy, and the impact of the accompanying rise in extractive activities on the upstream cocoa supply chain (CSC) and its supporting ecosystem.

The author conducted interviews and made critical observations on Ghana's upstream CSC. Grounded theory (GT) and system dynamics (SD) methodologies were employed to extract and analyze themes from the data gathered. Causal loop diagrams were derived from the analyzed data to provide insight into the possible long-term structural behavior of the upstream CSC due to the change in Ghana's economic status.

The findings suggest that continuous increase in land capture by open-cast mining and logging concessionaires, poor environmental law enforcement and farmer discontentment could cause a decline in cocoa production and biodiversity.

This research could stimulate the identification of a most effective alternative policy (such as agroecological farming) to improve the living standards of upstream CSC partners and reduce biodiversity loss. The models herein could serve as a learning/demonstration tool for researchers, academia and policymakers when brainstorming students, or during stakeholder (community/society) engagement/consultation sessions, to discuss policy decisions and their consequences. The model approach could also be helpful when designing strategic land-use policies. This could improve understanding of the complex interdependent relationships and the consequences of land degradation, loss of biodiversity and rural livelihood from a system thinking perspective.

The inclusiveness of smallholder cocoa farmers in the international cocoa value chain is addressed in the context of institutional voids through linkages with different business models in the region of Bali, West-Sumatra and West-Sulawesi. Being the third highest producer of cocoa, local farmers have a high dependency on cocoa cultivation; however, they lack policies that foster and reward sustainable high-quality cocoa according to international standards. The paper aims to discuss these issues.

An explanatory multiple-case study design assessed the relevance of partnerships in contributing to sustainable local development and inclusiveness for smallholder farmers. The selected business models, business supported, NGO supported and government supported, are evaluated through improved access to finance, training, technology, subsidized inputs and markets.

The paper found that a linkage with a business-supported model, here BT COCOA, achieves the best results in terms of improved yields, quality and farmer’s welfare, indicating improved inclusiveness via successful process upgrading. Yet, future cooperation between stakeholders should improve on access to information and finance.

The research is a relative research, comparing three models of inclusiveness within one sector (cocoa) in predefined regions of Indonesia. Future research should test the proposed propositions in other agricultural sectors.

The paper showcases the effect of support model affiliation for smallholder farmer inclusiveness and the circumvention of institutional voids. It selects the business model as best suitable to achieve smallholder inclusiveness, as well a need to prioritize institutional voids.

The research is assessing three models addressing inclusiveness applying value chain assessment tools to measure inclusiveness.

To understand the context surrounding the sustainable supplier management (SSM) process (i.e. selection, development and evaluation), this paper aims to explore institutional logics existing in the Ecuadorian cocoa supply chain (SC). By considering local characteristics and sustainability practices, this study illustrates how competing logic influences SSM.

This paper uses a multiple-case study method for which the authors interviewed different cocoa SC members in Ecuador and used a ground-up approach to analyse the data and reveal singularities influencing sustainability management.

The analysis uncovered two main logics operating within the Ecuadorian cocoa SC SSM process: a commercial logic (e.g. potential for market access, product traceability) and a sustainability logic (e.g. local development and traditions/cultural issues). These logics address market demand requirements; however, some local producers’ needs that impact SSM remains unexplored such as the existence of a regional ancestral culture that poses sustainability as a dominant logic with meaning beyond the triple bottom line. While the two logics have influenced supplier sustainability performance, this paper finds that, of the three SSM sub-processes (selection, development and evaluation), supplier development was the most relevant sub-process receiving attention from SC managers in the studied context.

By understanding the differences in logic and needs, SC managers can better develop strategies for SSM.

The study highlighted in this paper investigated the underexplored topic of the effects that competing logic may have on SSM. This paper focusses on the supplier’s point of view regarding sustainability requirements, addressing a consistent research gap in the literature.

The purpose of this paper is to examine the macro-, meso- and micro-level approaches to building sustainability in Ghana's timber, cocoa and goldmining industries s Ghana works to align sustainability efforts with the sustainable development goals proposed by the United Nations.

Using qualitative content analysis, a synthesis of contemporary literature on Ghana's timber, cocoa and gold mining industries was conducted to provide a descriptive evaluation of sustainability efforts in those industries.

At the macro-level, Ghana continues to invest in infrastructure, privatize industries and develop an urban development agenda to encourage foreign direct investment (FDI); improved forest management and green building policies and reduction of galamsey are also implemented. At the meso-level, the timber industry encourages land reclamation and green building technologies; the cocoa industry works to replenish lost trees, develop supply-chain partnerships, and encourage certifications; the goldmining industry works to regulate informal mining and reduce galamsey and the use of toxins in exploration. At the micro-level, alignment has developed between the micro- and meso-levels in the timber and cocoa industries, whereas micro-level players in the timber industry are less successful, given its large, unregulated informal sector.

Existing literature is missing discussion on the alignment of macro-, meso- and micro-level approaches to sustainability in Ghana's timber, cocoa and gold mining industries with attention to the United Nations' Sustainable Development Goals as the premise for the work.

With the initial focus on the extreme end of the work conditions continuum where, in the last decade, legislation has been introduced to combat illegal and illegitimate practices, this issue's lead paper provides an overview on key topics of extreme work conditions of modern slavery and accounting. The paper introduces the Special Issue on “Accounting for modern slavery, employees and work conditions in business” and its selected papers.

The method adopted is a wide-ranging literature review exploring the continuum of work conditions and their relationship to accounting, especially extreme exploitation of workers through modern slavery.

Employment and workplace conditions and practices in business can be viewed as a continuum ranging from the illegal and illegitimate practices of modern slavery, through unethical and often illegal practices such as wages theft, to decent work. Given this continuum, in this Special Issue avenues are identified for accounting research to provide an account of the effectiveness of actions taken to eliminate modern slavery and overcome grey areas of work conditions.

The paper helps to create an improved understanding of different types of exploitation in work conditions in different industries and the role accounting might play in research and practice.

Slavery did not end with abolition in the 19th century. Instead, it changed its forms and continues to harm people in every country in the world especially in certain industries, of which several are discussed and accounting advice proffered. Likewise, as reflected in Special Issue papers, the role of accounting in reducing less extreme forms of poor work conditions is also considered.

The paper provides an overview of different forms and degrees of exploitation in work conditions and identifies the need for and areas of accounting research in this emerging area.

This chapter contrasts the representation of Third World farmers in Fair Trade marketing campaigns with data drawn from long-term fieldwork involving cocoa producers in Ghana and evidence provided by older anthropological monographs on these communities. In doing so, it practically illustrates the disparity between global assumptions and local perspectives on production and consumption. The key contention underlying this chapter is that the representation of producers as needy, helpless, and disgruntled with multinational corporations is deeply problematic. Such a representation reveals a significant and somewhat concerning discrepancy between the lives of farmers and the narratives displayed in Western campaigns for trade justice. By using fieldwork data and earlier anthropological literature showing the determination, ingenuity, and far-sighted strategies of cocoa farmers in Ghana, this chapter demonstrates that producers in the Third World are not the passive and helpless individuals they are sometimes portrayed as.