Anita, Bista and Eint Kyi, Phyu Khin and Lea, Tonnoir and Win Ma Ma, Khin (2025) Ethics and Sustainability in the Lifestyle and Food and Beverage Sector: Governance, Accountability, and Stakeholder Value in Mud and Hound PCL. Journal of Business and Social Sciences, 2025 (17). pp. 1-4. ISSN 2805-5187
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Abstract
This extended abstract examines the ethical performance and sustainability practices of Mud and Hound Public Company Limited (MUD), a major Thai lifestyle and food and beverage enterprise. The objective is to assess governance, accountability, and stakeholder value creation through a multi-framework analytical approach that includes ethical stakeholder analysis, ethical SWOT analysis, Carroll’s CSR model, the Sustainability Compass, Circles of Sustainability, and cautionary versus pre-actionary principles. Data were obtained from Mud and Hound’s annual reports, ESG disclosures, financial statements, and industry benchmarks. The findings reveal strong performance in governance, ethical responsibility, labor rights, and stakeholder engagement; however, significant gaps remain in ecological sustainability, supplier transparency, biodiversity action, and long-term shareholder value creation. Total shareholder return declined by -57.7% over five years, indicating misalignment between corporate strategy and investor expectations. This study highlights the need for MUD to embed measurable sustainability metrics and proactive environmental commitments to strengthen accountability and stakeholder trust
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Sustainability, CSR, Governance, Stakeholder analysis, Food and Beverage |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HM Sociology H Social Sciences > HV Social pathology. Social and public welfare |
| Depositing User: | Unnamed user with email masilah.mansor@newinti.edu.my |
| Date Deposited: | 18 Nov 2025 10:02 |
| Last Modified: | 18 Nov 2025 10:02 |
| URI: | http://eprints.intimal.edu.my/id/eprint/2215 |
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