Corporate sustainability reporting in the apparel industry: An analysis of indicators disclosed

摘要

Purpose - The purpose of this paper is to identify the reported indicators in corporate sustainability reports, other documents and the web sites of 14 apparel brands belonging to the Sustainable Apparel Coalition (SAC). Design/methodology/approach - A content analysis of the corporate sustainability reports, other documents and web sites of the 14 SAC apparel brands was conducted to identify indicators related to sustainability. Qualitative and quantitative data were collected on all reported sustainability initiatives, actions, and indicators. A normative business model was developed for the categorization of the indicators and a cross-case analysis of the apparel brand's sustainability reporting was conducted. Findings - In total, 87 reported corporate sustainability indicators were identified. The study finds that there is a lack of consistency among them. The majority of the indicators dealt with performance in supply-chain sustainability while the least frequently reported indicators addressed business innovation and consumer engagement. Originality/value - This paper provides one of the first in-depth reviews of the indicators reported by apparel brands within their web sites and other forms of corporate sustainability reporting.