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There is a limited understanding of effective strategies for tackling food loss and waste (FLW) following a circular supply chain management approach. The aim of this study is to analyze the role of the FLW Reporting and Accounting Standard for identifying FLW occurrences throughout the agri-food supply chain and facilitate their measurement. Our objective is to describe how this FLW is then reused within a circular economy (CE) perspective, thus enabling companies to implement a circular supply chain approach for effective decision-making based on the concept of waste hierarchies, the 3R and 4R rules.Design/methodology/approachAn in-depth analysis of Barilla's soft bread supply chain is provided in this study. By gathering both qualitative and quantitative data, this study investigates the implementation of the FLW standard by (1) identifying the main enablers and obstacles in measuring FLW throughout the entire production system; (2) providing a useful standardized tool for sustainable FLW measurement, minimization and reuse in other agricultural supply chains to enable circular economy approaches and (3) developing a decision-support strategy to use within the company for effective measurement, analysis and reuse according to a CE perspective.FindingsThe analyses carried out throughout Barilla's soft wheat bread supply chain provide an interesting example of a circular management system since almost nothing is lost or wasted while the value of resources is recovered through reuse thanks to a systematic and integrated measurement, representing a basis for effectively minimizing waste. The importance of developing an interconnected supply chain management emerged in order to obtain a comprehensive accounting framework for accurately quantifying and reporting the overall amount of wastage generated in the various phases of food production, paying particular attention to ex ante prevention initiatives and ex-post assessment actions.Originality/valueAn interdisciplinary approach integrating circular economy and supply chain management research streams was adopted in order to develop a decision-support tool that also includes the identification of the main facilitators and obstacles to the implementation of a comprehensive standardized accounting process that would enable companies to reduce-reuse-recycle losses and waste throughout the entire production process. Besides the studies available in the literature, the original of this study is that it focuses on organizational implications related to FLW measurement.
Journal of Enterprise Information Management – Emerald Publishing
Published: Mar 14, 2022
Keywords: Sustainable management; Circular economy; Decision-support model; Strategy implementation; Bread product; Food loss and waste
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