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Purpose: The main goal of the conducted research was to acquire knowledge and analyze the official information on fulfilment of food safety and quality culture, as well as management systems aspects reported by food organizations listed on the Polish Stock Exchange. Design/methodology/approach: In order to address the research questions, the research team conducted a content analysis of management board reports on the activities of food organizations. The sample of 18 organizations with statements from 2021 and 20 organizations with 2024 statements was used. Findings: With regard to quality and safety culture, as well as top management's involvement in its continuous improvement, only indirect elements are communicated through official statement reports and channels. Supplier standards such as BRC and IFS are referenced more frequently by organizations than quality and food safety management systems based on ISO standards. Comparing the samples from 2021 and 2024 a noticeable decline is observed in the prevalence of the communicational content related to quality and safety issues. Originality/value: The importance of food safety and quality culture in the communication with organizational owners and investors was analyzed offering a new perspective considering both the source of information as well as the recipients of communication.
Rocznik
Tom
Strony
147--159
Opis fizyczny
Bibliogr. 30 poz.
Twórcy
autor
- Department of Quality Management, Krakow University of Economics
autor
- Department of Quality Management, Krakow University of Economics
Bibliografia
- 1. Ali, K. (2024). Total quality management in manufacturing firms: current and future trends. Foresight, Vol. 26, No. 3, pp. 505-530. DOI: 10.1108/FS-09-2023-0180
- 2. Bek-Gaik, B., Krasodomska, J. (2018). Informacje niefinansowe jako obszar współczesnej sprawozdawczości przedsiębiorstw - definicja, źródła i proponowane kierunki badań. Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie, 2(974), pp. 25-40. DOI: 10.15678/ZNUEK.2018.0974.0202
- 3. Błażyńska,J. (2018). Standaryzacja raportowania niefinansowego. Studia i Prace Kolegium Zarządzania i Finansów, 169, pp. 9-18. doi.org/10.33119/SIP.2018.169.1
- 4. BRCGS (2022). Global Standard Food safety, iss. 9, August. BRCGS, Second Floor, 7 Harp Lane, London EC3R 6DP
- 5. Castillo-Díaz, F.J., Belmonte-Ureña, L.J., López-Serrano, M.J., Camacho-Ferre, F. (2023). Assessment of the sustainability of the European agri-food sector in the context of the circular economy. Sustainable Production and Consumption, 40, pp. 398-411. doi.org/10.1016/j.spc.2023.07.010
- 6. Delfino, P.M.V., Peixinho, R.M.T., Cândido, C.J.F., Serra Coelho, L.M. (2024). A survey on ISO 9001 decertified companies: the three stages leading to withdrawal. Total Quality Management & Business Excellence, 1-28. https://doi.org/10.1080/14783363.2024.2399699
- 7. EU (2014). Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups Text with EEA relevance. Official Journal of the European Union, L 330/1
- 8. Ferreira, L.M., Cândido, C.J. (2021). Factors influencing firm propensity for ISO 9001 withdrawal: Evidence on decertification tendency and antecedents. International Journal of Production Economics, 233, 108024. DOI: 10.1016/j.ijpe.2020.108024
- 9. Grunig, J.E., Hunt, T. (1984). Managing Public Relations. New York: CBS College Publishing.
- 10. Hines, P. (1996). Network Sourcing. A Discussion of Causality Within the Buyer-Supplier Relationship. European Journal of Purchasing & Supply Management, 2(1), pp. 7-20.
- 11. Huda, M. (2024). Trust as a key element for quality communication and information management: insights into developing safe cyber-organisational sustainability. International Journal of Organizational Analysis, 32(8), pp. 1539-1558. DOI: 10.1108/IJOA-12-2022-3532
- 12. ISO (2015). ISO 9000 Quality management systems. Fundamentals and vocabulary.
- 13. ISO (2024). ISO 9001:2015/Amd 1:2024(en) Quality management systems - Requirements - AMENDMENT 1: Climate action changes. Geneva: International Standard Organization.
- 14. Kafel, P., Nowicki, P. (2021). Quality and food safety management systems in official statements selected food sector organizations operating on the polish stock market. In: H. Śmigielska (ed.), Current Trends in Quality Science - consumer behavior, logistic, product management. Radom: Research Network, pp. 322-332. ISBN: 978-83-7789-669-3.
- 15. Maehle, N., Iversen, N., Hem, L., Otnes, C. (2015). Exploring consumer preferences for hedonic and utilitarian food attributes. British Food Journal, 117(12), 3039-3063. doi.org/10.1108/BFJ-04-2015-0148
- 16. Martyniuk, O., Gostkowska-Drzewicka, M. (2022). Non-financial information reporting of Polish family and non-family companies. A comparative analysis. Zeszyty Teoretyczne Rachunkowości, 46(4), 69-91. DOI: 10.5604/01.3001.0016.1303
- 17. Munro, R.A. (2024). Greenhouse Gases Related to ISO 9001 Amendment 1 Clause 4.2-and other Management System Standards (MSS). Quality, 63(11), 16-16.
- 18. Rourke, L., Anderson, T., (2004). Validity in quantitative content analysis, Educational Technology Research and Development, vol. 52, No. 1, pp. 5-18.
- 19. Sharma, Y.K., Mangla, S.K., Patil, P.P. (2021). Risks in sustainable food supply chain management. In: Research Anthology on Food Waste Reduction and Alternative Diets for Food and Nutrition Security. pp. 265-280. DOI: 10.4018/978-1-7998-5354-1.ch013
- 20. Skoczylas-Tworek, A. (2020). Non-financial reporting in economic practice. Acta Scientiarum Polonorum. Oeconomia, 19(2), pp. 79-86. DOI: 10.22630/ASPE.2020.19.2.20
- 21. Słoniec, J., Motyka, S., Kaczorowska, A. (2017). Generations of the development of it outsourcing in Poland. Acta Scientarium Polonorum. Oeconomia, 17(4), pp. 141-150. DOI: 10.22630/ASPE.2018.17.4.61
- 22. Smith, D.L. (2019). Global Food Safety Initiative scheme audit requirements regarding cleaning tool and utensil selection and maintenance-a review. Quality Assurance and Safety of Crops & Foods, 11(7), pp. 603-611. DOI 10.3920/QAS2018.1409
- 23. Spadoni, R., Lombardi, P., Canavari, M., Hingley, M. (2014). Private food standard certification: analysis of the BRC standard in Italian agri-food. British Food Journal, 116(1), pp. 142-164.
- 24. Spagnoli, P., Jacxsens, L., Vlerick, P. (2023). Towards a food safety culture improvement roadmap: diagnosis and gap analysis through a conceptual framework as the first steps. Food control, 145, 109398, doi.org/10.1016/j.foodcont.2022.109398
- 25. Tarczydło, B. (2021). Efektywne relacje inwestorskie w teorii i praktyce. Kraków: AGH.
- 26. Thøgersen, J., Pedersen, S., Aschemann-Witzel, J. (2019). The impact of organic certification and country of origin on consumer food choice in developed and emerging economies. Food Quality and Preference, 72, pp. 10-30. doi.org/10.1016/j.foodqual.2018.09.003
- 27. Tylec, A. (2021). Społeczna odpowiedzialność-element zarządzania przedsiębiorstwami w Polsce? Studia Prawno-Ekonomiczne, 120, pp. 257-274.
- 28. Ustawa z dnia 29 września 1994 r. o rachunkowości, Dz.U. 1994, Nr 121, poz. 591 z późn. zm.
- 29. Wegrzynska, M. (2021). Linking of financial data with non-financial information on CSR of companies listed on the Warsaw stock exchange. European Research Studies Journal, 24(3), 851-873. DOI: 10.35808/ersj/2388
- 30. Wu, W., Zhang, A., van Klinken, R.D., Schrobback, P., Muller, J.M. (2021). Consumer trust in food and the food system: a critical review. Foods, 10(10), p. 2490. doi.org/10.3390/foods10102490
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-6196d7fc-b375-4df2-83ee-bda9e44e0ade
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