Corporate sustainability
reporting in the apparel industry
An analysis of indicators disclosed
Anika Kozlowski, Cory Searcy and Michal Bardecki
Department of Environmental Applied Science and Management,
Ryerson University, Toronto, Canada
Abstract
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.
Keywords CSR reporting, Sustainability reporting, Global reporting initiative,
Sustainability indicators, Sustainable apparel, Sustainable fashion
Paper type Research paper
1. Introduction
The apparel industry has experienced considerable growth and success over the last
two decades. This has led to an intense scrutiny over economic, environmental, and
social impacts within the industry. A number of concerns have been raised regarding
environmental issues, such as the use of hazardous chemicals and non-renewable
resources, and the significant issues with the generation of waste (Allwood et al., 2006;
Fletcher, 2008). Labour practices and conditions in apparel supply-chains have been
heavily criticized, particularly following high-profile events such as the April 2013
collapse of Rana Plaza in Bangladesh. Movement of supply chains to offshore contract
suppliers has shifted environmental and social due diligence platforms associated
with textile and apparel manufacturing (Abernathy et al., 1999). The ability to produce
apparel at extremely low cost has allowed the apparel industry to grow into a trillion
dollar industry, now one of the largest globally (Allwood et al., 2006; DEFRA, 2011).
Trapped in its own success, the industry is marked with inflexibility towards major
change, especially with circumstances that have been externalized outside of the
organization’s direct responsibilities. Apparel brands, however, have begun to consider
International Journal of
Productivity and Performance
Management
Vol. 64 No. 3, 2015
pp. 377-397
© Emerald Group Publishing Limited
1741-0401
DOI 10.1108/IJPPM-10-2014-0152
Received 6 October 2014
Revised 6 October 2014
Accepted 23 October 2014
The current issue and full text archive of this journal is available on Emerald Insight at:
www.emeraldinsight.com/1741-0401.htm
An earlier version of this paper was presented at the 2014 PMA Conference in Aarhus, Denmark.
The authors would like to thank the Natural Sciences and Engineering Research Council of
Canada for supporting this research.
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Corporate
sustainability
reporting