Effective Disclosure in the Fast-Fashion Industry: from Sustainability Reporting to Action
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Effective Disclosure in the Fast-Fashion Industry: from Sustainability Reporting to ActionData
2017Cita bibliográfica
Garcia-Torres, S., Rey-Garcia, M. & Albareda-Vivo, L. (2017). Effective Disclosure in the Fast-Fashion Industry: from Sustainability Reporting to Action. Sustainability, 9(12), 2256. doi.org/10.3390/su9122256
Resumo
[Abstract]: This work, set in the context of the apparel industry, proposes an action-oriented disclosure
tool to help solve the sustainability challenges of complex fast-fashion supply chains (SCs). In a search
for effective disclosure, it focusses on actions towards sustainability instead of the measurements and
indicators of its impacts. We applied qualitative and quantitative content analysis to the sustainability
reporting of the world’s two largest fast-fashion companies in three phases. First, we searched for
the challenges that the organisations report they are currently facing. Second, we introduced the
United Nations’ Sustainable Development Goals (SDGs) framework to overcome the voluntary
reporting drawback of ‘choosing what to disclose’, and revealed orphan issues. This broadened the
scope from internal corporate challenges to issues impacting the ecosystems in which companies
operate. Third, we analysed the reported sustainability actions and decomposed them into topics,
instruments, and actors. The results showed that fast-fashion reporting has a broadly developed
analysis base, but lacks action orientation. This has led us to propose the ‘Fast-Fashion Sustainability
Scorecard’ as a universal disclosure framework that shifts the focus from (i) reporting towards action;
(ii) financial performance towards sustainable value creation; and (iii) corporate boundaries towards
value creation for the broader SC ecosystem.
Palabras chave
Sustainability reporting
Sustainability actions
United Nations SDGs
Fast-fashion industry
Supply chain sustainability
Sustainability scorecard
Sustainability actions
United Nations SDGs
Fast-fashion industry
Supply chain sustainability
Sustainability scorecard
Dereitos
CC BY Atribución 4.0 España
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