SAGRI: A Multidimensional Sustainability Assessment Model for the Meat Value Chain Based on the Updated GRI Standards

Abstract

The meat value chain is facing increasing pressure to demonstrate credible sustainability performance, driven by regulatory requirements, societal expectations, and due diligence obligations within the EU. Although sustainability reporting frameworks such as the GRI and the CSRD have enhanced transparency, they remain predominantly declarative and lack effective mechanisms for operational verification, particularly in the context of small and medium-sized enterprises (SMEs). This study develops SAGRI, a Multidimensional Sustainability Assessment Model for the meat value chain, aligned with the updated GRI Standards. The model was designed not as a reporting instrument, but as a technical tool for on-site verification, auditing, and certification. It integrates economic, environmental, and social dimensions through a weighted, evidence-based evaluation system, ensuring proportionality across different organizational scales. Unlike existing models, SAGRI operationalizes the link between sustainability reporting and verification, incorporating the due diligence principles of the CSDDD. The model was developed based on a systematic literature review, normative analysis of international standards, and mathematical validation through simulated applications across enterprises of different sizes. The results indicate that SAGRI constitutes a robust, adaptable, and verifiable framework, with potential to support technical audits, sustainability certification, and policy implementation. Although targeted at the meat sector, the model is transferable to other primary sectors.