legitimacy and seeking win-win outcomesthrough synergetic value creation.Indeed, economic, legal, ethical and philanthropic responsibilities are the expectations ofstakeholders and society, leading organizations to identifying specific types of benefits tofocus on. The paradox of profitability and responsibility seems to be well managed by JBS.Sustainability challenges and risks exposureJBS has been facing many sustainability challenges when creating value within theenvironment in which it carries out its operations (Sustainability, present in al our operations,2012).JBS operates within complex supply chains. The company sources raw materials fromvarious farms, many of them small farmers with inappropriate facilities and poor workingconditions, which have a serious impact on the quality of raw materials that JBS rely on.Moreover, problems with deforestation practiced by some of its supply chain partners havebeen seriously affecting JBS activities.According to Boone et al (2012) in sustainable supply chains it is difficult to accuratelyidentify the cost or benefits of an initiative, therefore quantitative and qualitative analysismay lead to a decision-making based on both evidences and probabilities.8McElhaney (2009) suggests that sustainability can help organizations to create value andpositive social change by influencing business culture and operations.Hence, by adopting sustainable initiatives, JBS may be able to manager its economic,social, ethical and environmental impacts, and its stakeholders relationship, in all their keyspheres of influence, providing benefits in the financial performance, including differentareas such as people management, reputation and operations (McElhaney, 2009).Positive actions that reduce the negative impact of an organization on environmental,ethical, social, and economic issues can be seen as a way of managing risks (Brindley2004). Thus, its is important to effectively identify the risks associated to JBSs operationalactivities in order to reduce the probabilities of expected environmental crisis that couldnegatively affect the organization.Often the biggest part of a companys environmental footprint falls outside of its directcontrol (Handfield and McCormack 2008). The inappropriate facilities and poor workingconditions in many of the small farms JBS sources from, may represent a risk for foodquality and safety. Besides, the social responsibility transgressions of JBSs supply chainpartners may expose the company to a serious reputational damage.Handfield and McCormack (2008) argue that eliminating risk isnt an achievable goal.Instead, resilience is what really matters, as with greater resiliency, the organization is betterable to respond quickly to risks as they present themselves, absorbing unexpected hits andminimizing impacts to the business.JBSs Responsible Sourcing StrategyThe project is to expand JBSs sustainable sourcing program as a means to improveenvironmental performance in the supply chain, and guarantee quality and safe rawmaterials, without affecting the core values of the company. Additionally, the projectrepresents an important tool to mitigate risks of reputational damage.The goal of this project is to build strong relationships with JBSs supply base, resembling ajoint venture rather than a buyer-supplier transaction, to ensure the company can trace itsproducts origins and assure their quality.In order to achieve this goal, the project proposes introduction of quality control programmesat the farms level, and the development of JBSs supplier code for meat and edible animalbyproducts procurement establishing a series of conditions that should cover all of JBSsagreements and relation with its suppliers.9The permeability of sustainable practices in the entire supply chain remains a big