For the time being, there are limited contributions that explore responsible food and beverage operations and their corporate environmental, social and governance (ESG) disclosures. This research addresses these knowledge gaps. Its underlying objectives are threefold: Firstly, it raises awareness on different phases of food preparation and consumption; Secondly, it elaborates about sustainability accounting dimensions, where it advances a theoretical model that clearly depicts ESG performance aspects in the context of hospitality operations; Thirdly, it appraises various accountability standards including those formulated by the Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB) and the Food Loss and Waste Accounting and Reporting Standard (FLW Standard), among others. This contribution identifies profitable, yet eco-friendly restaurant behaviors. It promotes different standards, principles and guidelines, that can be utilized by practitioners for their ESG accounting and disclosures in corporate sustainability reports.

中文翻译：

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在环境、社会和治理 （ESG） 报告中进行可持续发展会计和负责任餐厅实践的披露


目前，探索负责任的食品和饮料运营及其企业环境、社会和治理 （ESG） 披露的贡献有限。这项研究解决了这些知识差距。其基本目标有三个：首先，它提高了对食物准备和消费不同阶段的认识;其次，它详细阐述了可持续性会计维度，在那里它提出了一个理论模型，清楚地描述了酒店运营背景下的 ESG 绩效方面;第三，它评估各种问责标准，包括全球报告倡议组织 （GRI）、可持续发展会计准则委员会 （SASB） 和食品损失和浪费会计和报告标准 （FLW 标准） 等制定的标准。此贡献确定了有利可图但环保的餐厅行为。它提倡不同的标准、原则和指导方针，从业者可以将其用于 ESG 会计和在企业可持续发展报告中的披露。