Sustainability reporting practices: an explorative analysis of luxury fashion brands

MANAGEMENT DECISION(2023)

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摘要
PurposeThe purpose of this research is to identify the sustainable practices of luxury fashion brands through their communications via official reporting documents to classify practices used for communicating sustainability performance.Design/methodology/approachThis research uses the qualitative content analysis of Global Reporting Initiative (GRI)-oriented sustainability reports to examine the sustainable practices of 31 companies within the top 100 global luxury brands.FindingsThe authors classify the sample into four clusters: sustainability driven, sustainability newcomers, sustainability potential and sustainability passive. Results indicate that companies in this sector are focused on the issue of sustainability even though there is a remarkable fragmentation in terms of practices.Originality/valueThe study contributes to a better understanding of sustainability reporting activities and approaches in the fashion luxury industry by describing best practices and the effect of sustainability in corporate communications.
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关键词
Corporate reporting,Sustainability performance,Luxury industry,Fashion,Communication
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