Table 1 The original and adapted 4PF...

Table 1

The original and adapted 4PF

Areas	Relevance	Topics of the 4PF	Topics of the “adapted” 4PF for agricultural SMEs	Metrics (with justification) of the adapted 4PF
1. Accessibility, safety and impact on human health of agricultural products	Unsustainable diets – driven by ultra-processed foods high in sugar, sodium and saturated fats – contribute to obesity and non-communicable diseases (Monteiro et al., 2019). Companies are, therefore, encouraged to improve labelling, marketing practices and product safety (Miller et al., 2021)	Portfolio of products contributing to healthy and sustainable diets Food security Marketing and labelling Food safety (safety)	Portfolio of products contributing to healthy and sustainable diets	Number of initiatives promoted for sustainable consumption
				Directly reflects a company’s proactive role in promoting healthier and more sustainable dietary models through awareness campaigns, educational programmes, partnerships or product-related strategies. By influencing consumer choices, these initiatives contribute to shaping dietary portfolios aligned with public health goals and sustainability imperatives
2. Social and environmental sustainability of operations and internal processes	Agriculture is responsible for about 70% of freshwater withdrawals and 26% of EU energy demand (European Commission, 2022), as well as widespread biodiversity loss. Integrating environmental and social dimensions into operations is thus critical for long-term resilience This area matters because sustainability challenges often extend beyond individual firms, requiring companies to engage suppliers and partners in building transparent, responsible and resilient value chains that amplify positive environmental and social impacts (Osei et al., 2023)	Non-discrimination and equality Health and safety at work Decent wages and income Sustainable agricultural production Climate change and air quality Biodiversity Water resources Waste Animal welfare	Training	Total training hours for employees/total number of employees Captures the company’s commitment to workforce development, capacity building and equal access to learning opportunities, which are critical to fostering inclusion and innovation in SMEs
3. Corporate commitment to promoting a sustainable supply chain and value creation			Training
			Non-discrimination and equality	Percentage of women over total employees
			Non-discrimination and equality	A proxy for gender equality and inclusiveness, reflecting how effectively firms promote fair representation in their workforce
			Decent wages and income	Percentage of employees over total workers
			Decent wages and income	Measures the stability and quality of employment, distinguishing permanent employees from seasonal or precarious labour, which is highly relevant in agriculture
			Sustainable agricultural production	Total energy consumption/revenues
			Sustainable agricultural production	Provides a measure of resource efficiency, linking production sustainability with economic performance
			Climate change and air quality	Total Scope 1 GHG emissions/revenues
			Climate change and air quality	Quantifies climate impact relative to firm size, enabling comparability and assessing progress in emission reduction
			Water resources	Total water consumption/revenues
			Water resources	Indicates the intensity of water use per unit of economic output, a key issue in viticulture where irrigation is critical
			Supply chain sustainability	Percentage of local supply expenditure over total supply costs
			Supply chain sustainability	Assesses the firm’s contribution to local economies and the promotion of sustainable, short supply chains, which reduce environmental impacts and strengthen community relations
			Governance and management	Percentage of women in governance
			Governance and management	Reflects diversity and inclusivity at the decision-making level, enhancing governance quality and legitimacy
4. Integrity, responsibility and transparency in corporate governance and behaviour	This area is fundamental since governance, ethical behaviour and accountability underpin the credibility of sustainability strategies, reinforcing stakeholder trust, reducing risks of malpractice and aligning corporate conduct with long-term societal goals (Raimo et al., 2021)	Governance and management	Relations with the local community	Percentage of local supply expenditure over total supply costs
		Relations with the local community
		Relations with the local community		Measures the firm’s embeddedness in the local context, its support to local communities and the promotion of regional development
		Taxation
		Anti-corruption

Areas	Relevance	Topics of the 4PF	Topics of the “adapted” 4PF for agricultural SMEs	Metrics (with justification) of the adapted 4PF
1. Accessibility, safety and impact on human health of agricultural products	Unsustainable diets – driven by ultra-processed foods high in sugar, sodium and saturated fats – contribute to obesity and non-communicable diseases (Monteiro et al., 2019). Companies are, therefore, encouraged to improve labelling, marketing practices and product safety (Miller et al., 2021)	Portfolio of products contributing to healthy and sustainable diets Food security Marketing and labelling Food safety (safety)	Portfolio of products contributing to healthy and sustainable diets	Number of initiatives promoted for sustainable consumption
				Directly reflects a company’s proactive role in promoting healthier and more sustainable dietary models through awareness campaigns, educational programmes, partnerships or product-related strategies. By influencing consumer choices, these initiatives contribute to shaping dietary portfolios aligned with public health goals and sustainability imperatives
2. Social and environmental sustainability of operations and internal processes	Agriculture is responsible for about 70% of freshwater withdrawals and 26% of EU energy demand (European Commission, 2022), as well as widespread biodiversity loss. Integrating environmental and social dimensions into operations is thus critical for long-term resilience This area matters because sustainability challenges often extend beyond individual firms, requiring companies to engage suppliers and partners in building transparent, responsible and resilient value chains that amplify positive environmental and social impacts (Osei et al., 2023)	Non-discrimination and equality Health and safety at work Decent wages and income Sustainable agricultural production Climate change and air quality Biodiversity Water resources Waste Animal welfare	Training	Total training hours for employees/total number of employees Captures the company’s commitment to workforce development, capacity building and equal access to learning opportunities, which are critical to fostering inclusion and innovation in SMEs
3. Corporate commitment to promoting a sustainable supply chain and value creation			Training
			Non-discrimination and equality	Percentage of women over total employees
			Non-discrimination and equality	A proxy for gender equality and inclusiveness, reflecting how effectively firms promote fair representation in their workforce
			Decent wages and income	Percentage of employees over total workers
			Decent wages and income	Measures the stability and quality of employment, distinguishing permanent employees from seasonal or precarious labour, which is highly relevant in agriculture
			Sustainable agricultural production	Total energy consumption/revenues
			Sustainable agricultural production	Provides a measure of resource efficiency, linking production sustainability with economic performance
			Climate change and air quality	Total Scope 1 GHG emissions/revenues
			Climate change and air quality	Quantifies climate impact relative to firm size, enabling comparability and assessing progress in emission reduction
			Water resources	Total water consumption/revenues
			Water resources	Indicates the intensity of water use per unit of economic output, a key issue in viticulture where irrigation is critical
			Supply chain sustainability	Percentage of local supply expenditure over total supply costs
			Supply chain sustainability	Assesses the firm’s contribution to local economies and the promotion of sustainable, short supply chains, which reduce environmental impacts and strengthen community relations
			Governance and management	Percentage of women in governance
			Governance and management	Reflects diversity and inclusivity at the decision-making level, enhancing governance quality and legitimacy
4. Integrity, responsibility and transparency in corporate governance and behaviour	This area is fundamental since governance, ethical behaviour and accountability underpin the credibility of sustainability strategies, reinforcing stakeholder trust, reducing risks of malpractice and aligning corporate conduct with long-term societal goals (Raimo et al., 2021)	Governance and management	Relations with the local community	Percentage of local supply expenditure over total supply costs
		Relations with the local community
		Relations with the local community		Measures the firm’s embeddedness in the local context, its support to local communities and the promotion of regional development
		Taxation
		Anti-corruption

Source(s): Authors’ own work

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