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This article seeks to identify and analyze the enterprise risks associated with the value environment of Cargill’s cocoa business. It is a qualitative study using the case study method. To obtain a systemic perspective of the phenomenon, the data was collected by interviewing executives from different areas of the company, submitting their narrative to content analysis. Thus, from the perspective of enterprise risk management, it was identified that the main internal risks arise from cocoa processing, due to the high degree of complexity of the operations, and high added value of the products involved in the system. As for the external risks, the emphasis is on the relations with suppliers, as a result of the dependence of middlemen on the process of buying the raw material. It was also observed that political, legal and social aspects appear as points of attention and important sources of risk in this value system. These results contribute, therefore, to the advancement of the enterprise risk literature in business environments associated with the agribusiness context, while presenting the applicability of scientific models for the identification and classification of these risks. Future studies of a longitudinal nature and contemplating the risks of the chocolate value chain in its completeness are recommended.

Identificação e análise dos riscos corporativos associados ao ambiente de valor do negócio de cacau da Cargill