This study seeks to examine the interconnections and potential influencing factors between firms' sustainability initiatives and the pressures exerted by industry associations for sustainability reporting. Given the reluctance of many firms to disclose their sustainability efforts, particular attention is directed toward the Italian meat and cured meat industry, with a focus on uncovering the drivers that link firms' sustainability actions to the level of engagement by industry associations in promoting sustainability reporting. Employing a multiple case study design, this research adopts a qualitative and interpretative methodology, leveraging semi‐structured interviews to elucidate pertinent strengths and weaknesses associated with both external and internal factors, as well as managerial strategies. Encompassing various stages of the supply chain, from genetic selection and animal husbandry to processing and distribution, this study aims to bridge a gap in the existing literature on sustainability reporting by shedding light on firms' approaches to both reporting and action. Furthermore, it offers novel insights into the often‐overlooked meso‐level factors influencing firms' propensity for sustainability reporting, including the role played by trade associations.

中文翻译：

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行业协会在促进企业可持续发展转型和报告中的作用：食品供应链案例研究

本研究旨在探讨企业可持续发展举措与行业协会对可持续发展报告施加的压力之间的相互联系和潜在影响因素。鉴于许多公司不愿披露其可持续发展努力，因此特别关注意大利肉类和腌肉行业，重点是揭示将公司可持续发展行动与行业协会在促进可持续发展报告方面的参与程度联系起来的驱动因素。本研究采用多案例研究设计，采用定性和解释方法，利用半结构化访谈来阐明与外部和内部因素以及管理策略相关的优势和劣势。这项研究涵盖了供应链的各个阶段，从基因选择和畜牧业到加工和分销，旨在通过阐明企业的报告和行动方法来弥补现有可持续发展报告文献中的空白。此外，它还对影响企业可持续发展报告倾向的经常被忽视的中观因素（包括行业协会所扮演的角色）提供了新颖的见解。