Raportowanie zrównoważonego rozwoju a wsparcie
informacyjne interesariuszy w łańcuchach dostaw
produktów z oznaczeniami geograficznymi
Sustainability reporting and the information
support of stakeholders within the supply chains of products with geographical indications
Author(s): Kateryna Shymanska, Kateryna RomanchukSubject(s): Economy, Business Economy / Management, ICT Information and Communications Technologies
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: geographical indications; sustainability reporting; local development; value added; agriculture; GRI
Summary/Abstract: Purpose: The paper examines how sustainability reporting can enhance the informational support of stakeholders within Geographical Indication Product (GIP) supply chains through an empirical analysis of the Geographic Indications (GIs) developmental effects and the alignment of reporting frameworks to Protected Designation of Origin (PDO) and Protected Geographical Indication (PGI) schemes. Methodology/approach: The study is based on regression analysis of data taken from the World Bank and eAmbrosia to study the connection between GI, agricultural land, rural population size, agricultural employment levels, and value added; content analysis was then used to examine GRI as a sustainability reporting framework. Findings: The results show that the number of registered GIs positively affects added value in agriculture, forestry, and fisheries. The paper also suggests key performance indicators and reporting methods to improve sustainability in GI systems. Research limitations/implications: The study uses national-level data, which may not reflect local differences. Thus, the proposed indicators and reporting methods may need to be adjusted for different regions, products, or organisations. Originality/value: The study combines GI analysis, local development, and sustainability reporting. It develops a tailored sustainability reporting framework for PDO and PGI schemes, enhancing informational support for stakeholders in GIP supply chains.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 50/2026
- Issue No: 2
- Page Range: 133-161
- Page Count: 29
- Language: English
