Non-Financial Information and CSR Strategies in the Food Sector: A Systematic Literature Network Analysis
Keywords:
Non-financial reporting, Corporate social responsibility, Sustainability reporting, Food sector, Systematic literature reviewAbstract
This study aims to investigate the role of non-financial information (NFI) in shaping Corporate Social Responsibility (CSR) strategies in the food sector. It seeks to map the intellectual structure of the field and identify the main research streams and emerging trends. A Systematic Literature Network Analysis (SLNA) is applied to 688 academic articles published between 1975 and 2024, integrating systematic literature review techniques with bibliometric and network analysis tools in order to provide a structured overview of the research domain. The findings highlight the central role of NFI in supporting sustainability performance through Environmental, Social and Governance (ESG) indicators, including carbon emissions, resource use and supply chain transparency. The results also show that structured and reliable non-financial disclosure enhances corporate legitimacy, strengthens consumer trust and supports strategic innovation aligned with stakeholder expectations. The study contributes to the literature by providing a comprehensive and network-based mapping of research on NFI in the food sector, identifying key thematic clusters and emerging research directions. From a practical perspective, the findings underline the importance of robust non-financial reporting frameworks to improve transparency, comparability and informed decision-making.
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