Figure 1.
The diagram presents a framework connecting endogenous and exogenous factors in sustainability assessment. Endogenous factors such as competitive advantage, coordination, and stakeholder expectations affect institutional legitimacy and performance improvement perspectives, including sustainability strategy, management accounting, and reporting. The framework integrates the Food and Agriculture Organization’s Sustainability Assessment of Food and Agriculture Systems within a proposed assessment tool. Supply chain due diligence and transparency perspectives align with exogenous factors like market competition, risk mitigation, and normative contexts to ensure legitimacy and accountability across sustainability management practices.Theoretical model
Source: Adapted from Maas et al. (2016); Galli et al. (2023); Caccialanza and Torelli (2024)