COMMUNICATING QUALITY AND FOOD SAFETY: INSIGHTS FROM NON-FINANCIAL REPORTING IN POLISH FOOD SECTOR LISTED COMPANIES

Purpose: The main goal of the conducted research was to acquire knowledge and analyze the official information on fulfilment of food safety and quality culture, as well as management systems aspects reported by food organizations listed on the Polish Stock Exchange. Design/methodology/approach: In order to address the research questions, the research team conducted a content analysis of management board reports on the activities of food organizations. The sample of 18 organizations with statements from 2021 and 20 organizations with 2024 statements was used. Findings: With regard to quality and safety culture, as well as top management's involvement in its continuous improvement, only indirect elements are communicated through official statement reports and channels. Supplier standards such as BRC and IFS are referenced more frequently by organizations than quality and food safety management systems based on ISO standards. Comparing the samples from 2021 and 2024 a noticeable decline is observed in the prevalence of the communicational content related to quality and safety issues. Originality/value: The importance of food safety and quality culture in the communication with organizational owners and investors was analyzed offering a new perspective considering both the source of information as well as the recipients of communication.