Shared Value in Sustainable Development Goals : The case of Arla

This study analyzes and discusses sustainability reporting at Arlacompany which is one of the largest organic dairy producer in the world. Geographically its operations span across Europe, North America, North and West Africa and Asia. This study evaluates the company’s communication of its shared value creation and how it contributes towards the accomplishment of the Sustainable Development Goals. In order to do so, it analyzes two of the company’s annual Corporate Social Responsibility reports (2016 and 2019). A theoretical framework, combining Corporate Social Responsibility, Creating Shared Value, Triple Bottom Line and Legitimacy Theory is synthesized and applied to the subject matter. This research is a holistic single-case study, employing continuous literature review and a qualitative content analysis. The results of the research are presented discussing the merits and shortcomings of the company’s sustainability communication practices. It finds that Arla’ssustainability communication is heavily based on societal and environmental topics. Its main strategies of shared value creation operationalize the expansion and strengthening of markets and product quality assurance. The study also concludes that Arlaavoids the communication of sensitive issues such as animal welfare or greenhouse gas emissions emerging from farms. Finally, the study advocates for the benefits of failure reporting, both in terms of compliance with the Sustainable Development Goals and sustainability practices, arguing that this might lead to greater legitimacy and possible support from other stakeholders