SMART mainly consists of a specifically created database including a sophisticated rating methodology as well as a comprehensive pool of indicators. With these the sustainability performance of farms and companies can be assessed in a credible, transparent and comparable way. Therefore, SMART exceeds existing approaches in the field of Corporate Social Responsibility and Sustainability Reporting by far.
SMART allows the sustainability assessment of primary producers (agricultural and horticultural farms) as well as food processing companies up to complex food corporations. Despite of its scientific background and its approach of very detailed analysis, SMART is very efficient and pragmatic in its application. Thus, often less effort and resources of the respective company are needed for data gathering and provision compared to alternative methodologies.
