ABSTRACT Society is undergoing a profound transformation driven by recent social, environmental, and economic shifts. Among the most affected actors are business entities—particularly those in the agri‐food sector—due to the substantial sustainability impact of their production activities. In this context, technological advancement offers strategic tools to support the implementation of sustainable practices. This study focuses on the agri‐food ecosystem and investigates how European agri‐food multinationals are leveraging Industry 4.0 technologies to address social, environmental, and economic sustainability challenges while enhancing corporate legitimacy. A total of 51 GRI‐compliant sustainability reports from European agri‐food multinationals were analyzed. The study explores the characteristics of the sample, the identification of material topics, and their positioning within materiality matrices. Furthermore, the paper examines the relationship between GRI‐defined material topics and the Industry 4.0 technologies employed to implement sustainability practices. This analysis provides insight into how these technologies contribute to building legitimacy within the agri‐food sector.
Corallo et al. (Thu,) studied this question.
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