The food industry from subsistence to sustainability - why Triple Bottom Line reporting will become a requirement.

摘要

The management reporting systems employed in the food manufacturing industry provide a window into the Australian food industry's evolution as it responds to community expectations and government requirements. The dominant societal expectations of the 20th century can be viewed as forming resultant eras. The expectations of each era continue to contribute cumulatively to each subsequent era, resulting in increasing complexity and sophistication of society's demands. The food industry's management reporting systems have evolved owing to the imposition of society's changing values. This evolution is depicted by a conceptual framework, which portrays the inter-relationship between society, government and industry within each of the proposed eras. These eras are examined and used to explain why the current trend for accountability will continue to strengthen and why triple bottom line reporting will become the norm..