Sustainability disclosure in agro-processing enterprises: A case study of ANTESCO in the period 2021–2025
Published: August 3, 2026
doi:10.62831/nckh.2026.352.v1
Abstract
This study analyzes sustainability disclosure practices of An Giang Fruit-Vegetable and Foodstuff Joint Stock Company (ANTESCO) during 2021–2025. The research applies a case study approach combined with content analysis of five annual reports. The results show that sustainability disclosure has significantly improved since 2023. Governance information achieves the highest and most stable level of disclosure, while sustainable agricultural supply chains represent a distinctive feature. However, some environmental and social information still lacks quantitative data. The study suggests that enterprises should enhance data quantification and align with sustainability reporting standards.
ANTESCO (2021-2025). Báo cáo thường niên 2021-2025. https://finance.vietstock.vn/ANT/tai-tai-lieu.htm?doctype=2
2.
Carter, C. R., & Rogers, D. S. (2008). A framework of sustainable supply chain management: Moving toward new theory. International Journal of Physical Distribution & Logistics Management, 38(5), 360-387. https://doi.org/10.1108/09600030810882816
Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman.
4.
Global Reporting Initiative - GRI (2021). GRI 1: Foundation 2021. https://www.globalreporting.org/standards/
5.
IFRS Foundation. (2023). IFRS S1: General requirements for disclosure of sustainability-related financial information. IFRS Foundation, https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements/
6.
Seuring, S., & Müller, M. (2008). From a literature review to a conceptual framework for sustainable supply chain management. Journal of Cleaner Production, 16(15), 1699-1710. https://doi.org/10.1016/j.jclepro.2008.04.020
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571-610. https://doi.org/10.5465/amr.1995.9508080331
