Study selects 31 sustainability indicators for small and medium-sized enterprises in the non-alcoholic beverage industry, highlighting environmental and social dimensions.
Sustainability in the non-alcoholic beverage industry requires effective metrics to assess environmental, social, and economic performance. However, the lack of standardised indicators for small and medium-sized enterprises (SMEs) hinders the implementation of sustainable strategies. This study aims to select a set of sustainability indicators for small and medium-sized non-alcoholic beverage industries in Brazil. Seventy-four indicators were identified based on the Global Reporting Initiative (GRI) guidelines, which were subsequently evaluated and refined by industry experts for prioritisation. Statistical analysis led to the selection of 31 final indicators, distributed across environmental (10), social (12), and economic (9) dimensions. In the environmental dimension, priority indicators include water management, energy efficiency, carbon emissions, and waste recycling. The social dimension highlights working conditions, occupational safety, gender equity, and impacts on local communities. In the economic dimension, key indicators relate to supply chain efficiency, technological innovation, financial transparency, and anti-corruption practices. The results provide a robust framework to guide managers in adopting sustainable practices and support policymakers in improving the environmental, social, and economic performance of small and medium-sized non-alcoholic beverage industries.
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Feil et al. (2025) studied this question.
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