PurposeThe objective of the paper is to assess food and beverage companies' levels of communication about their activities and sustainability performances, in terms of their compliance with the requirements of the Global Reporting Initiative (GRI) Standards and the consistency of the contents of the sustainability reports they publish on the Sustainable Development Goals (SDGs).Design/methodology/approachTo this end, a content analysis of the non-financial reports published by 102 food and beverage companies in the year 2018 has been conducted to identify the most adopted GRI guideline and the nature of the communicated SDGs. Finally, three t-tests have been used to understand how the presence on a listed market, the geographical settlement and nature of the company affects the corporate social responsibility (CSR) communication.FindingsThe study has revealed how the transition to the more recent GRI Standards guidelines is still on going. Also, it has emerged how food and beverage companies are supporting the pursuit of the SDGs through the reduction of work inequalities. At last, the analysis has showed how the presence on a listed market is a driver of CSR communication.Originality/valueThe findings of the present study provide a picture of the current CSR practices in the food and beverage sector and allow companies to effectively choose the most suitable non-financial indicators and GRI guidelines. Also, the present contribution has revealed the key SDGs considered by food and beverage companies.

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The aim of this paper is to investigate the business and marketing intelligence in order to highlight its impact on the internationalisation of the SMEs. Starting from the assumption that intelligence is part of the marketing strategy, we propose a marketing tool to measure the international market attractiveness. Following the existing literature, we employ different measures according to the importance of the variable and to the perspective of the product. We have focused our analysis on the markets of USA and Russia, by searching, identifying and inserting in the system the web addresses of pages or documents of the sources to assess for specific indicators. The tool is a first attempt to provide to the SMEs a way to start the international market analysis process. The outcome is a synthetic marker representing the level of market attractiveness.