The sustainable reporting in the apparel industry: an analysis of transparency and social responsibility

Abstract

The present study examines the role of sustainability among the fashion companies. In recent decades, more and more attention has been given to the social role of the company. There is the need to investigate the environmental and social impacts that arise from a company and this is reflected in its reputation towards its stakeholders. Hence the need for a further document that would highlight the commitments made, the processes adopted, the objectives achieved by the company with respect to environmental and social issues. To this end, in addition to the financial information shown in the financial statements, a sustainability report has been introduced in which to collect and disclose non-financial information. This thesis provides the tools necessary to interpret and compare some sustainability reports in the fashion sector, where there is the problem of fast fashion which has a negative impact on the environment. The first part will deal with corporate social responsibility, dealing with the issue of sustainability within the company; the introduction of the sustainability report will then be dealt with: the structure, the possibilities of compilation and the legislation in force. Finally, an overview of the fashion world will be proposed and the problem of fast fashion will be explained. For the second part, a textual analysis of the sustainability reports of some fashion brands will be proposed: which principles have been used in compiling them, highlighting how measuring the sustainability and how to apply to the sustainability report.