Weitere Kapitel dieses Buchs durch Wischen aufrufen
In recent times, social responsibility has emerged as one of the critical issues for corporations globally. The importance given to social responsibility and sustainability in corporate board rooms is noticeable through sustainable reporting. One such reporting system is to report through the Global Reporting Initiative (GRI) framework. The purpose of this chapter is to provide an overview of the GRI framework and investigate the social reporting of apparel firms in the global context. Using a sample of 37 global apparel firms from the sustainability disclosure database who report GRI, a content analysis is performed and measured the level of firms’ social disclosures. Results indicate that out of the four sub-categories of social disclosures, labour practices and decent work, and human rights are the most disclosed social sub-categories, whereas the society sub-category is least disclosed among apparel firms. Furthermore, the large firms are likely to publish sustainability reports compared to the small and medium enterprises. However, the size of the firm does not impact the level of social disclosure. Though the firms in the European region are more likely to publish sustainability reports compared to firms located in other regions, however, the level of their social disclosures are comparatively low.
Bitte loggen Sie sich ein, um Zugang zu diesem Inhalt zu erhalten
Sie möchten Zugang zu diesem Inhalt erhalten? Dann informieren Sie sich jetzt über unsere Produkte:
Aras, G., Aybars, A., & Kutlu, O. (2010). Managing corporate performance: Investigating the relationship between corporate social responsibility and financial performance in emerging markets. International Journal of productivity and Performance management, 59(3), 229–254. CrossRef
Awaysheh, A., & Klassen, R. D. (2010). The impact of supply chain structure on the use of supplier socially responsible practices. International Journal of Operations & Production Management, 30(12), 1246–1268. CrossRef
Barkemeyer, R., Preuss, L., & Lee, L. (2015). On the effectiveness of private transnational governance regimes—Evaluating corporate sustainability reporting according to the global reporting initiative. Journal of World Business, 50(2), 312–325. CrossRef
Bewley, K., & Li, Y. (2000). Disclosure of environmental information by Canadian manufacturing companies: A voluntary disclosure perspective. Advances in environmental accounting and management, 1(1), 201–226. CrossRef
Bhardwaj, V., & Fairhurst, A. (2010). Fast fashion: Response to changes in the fashion industry. The International Review of Retail, Distribution and Consumer Research, 20(1), 165–173. CrossRef
Chen, L., Feldmann, A., & Tang, O. (2015). The relationship between disclosures of corporate social performance and financial performance: Evidences from GRI reports in manufacturing industry. International Journal of Production Economics.
Cho, C. H., & Patten, D. M. (2007). The role of environmental disclosures as tools of legitimacy: A research note. Accounting, Organizations and Society, 32(7), 639–647. CrossRef
Colicchia, C., Marchet, G., Melacini, M., & Perotti, S. (2013). Building environmental sustainability: Empirical evidence from Logistics Service Providers. Journal of Cleaner Production, 59, 197–209. CrossRef
Ellerup Nielsen, A., & Thomsen, C. (2007). Reporting CSR-what and how to say it? Corporate Communications: An International Journal, 12(1), 25–40. CrossRef
Gereffi, G., & Frederick, S. (2010). The global apparel value chain, trade and the crisis: challenges and opportunities for developing countries. World Bank Policy Research Working Paper Series.
GRI (Global reporting Initiative). (2015). Sustainability disclosure database: Data Legend. Available at: https://www.globalreporting.org/SiteCollectionDocuments/GRI-Data-Legend-Sustainability-Disclosure-Database-Profiling.pdf. Accessed on 7 May 2016.
Knebel, S., & Seele, P. (2015). Quo vadis GRI? A (critical) assessment of GRI 3.1 A+ non-financial reports and implications for credibility and standardization. Corporate Communications: An International Journal, 20(2), 196–212. CrossRef
Kozlowski, A., Bardecki, M., & Searcy, C. (2012). Environmental impacts in the fashion industry. Journal of Corporate Citizenship, 2012(45), 16–36. CrossRef
KPMG International Survey of Corporate Responsibility Reporting. (2011). Available at: https://www.kpmg.com/PT/pt/IssuesAndInsights/Documents/corporate-responsibility2011.pdf. Accessed on 7 May 2016.
Lii, Y. S., & Lee, M. (2012). Doing right leads to doing well: When the type of CSR and reputation interact to affect consumer evaluations of the firm. Journal of Business Ethics, 105(1), 69–81. CrossRef
Meng, X. H., Zeng, S. X., Shi, J. J., Qi, G. Y., & Zhang, Z. B. (2014). The relationship between corporate environmental performance and environmental disclosure: An empirical study in China. Journal of Environmental Management, 145, 357–367. CrossRef
Moore, L. L., De Silva, I., & Hartmann, S. (2012). An investigation into the financial return on corporate social responsibility in the apparel industry. Journal of Corporate Citizenship, 45, 104–122. CrossRef
Park-Poaps, H., & Rees, K. (2010). Stakeholder forces of socially responsible supply chain management orientation. Journal of Business Ethics, 92(2), 305–322. CrossRef
Patten, D. M. (1992). Exposure, legitimacy, and social disclosure. Journal of Accounting and Public Policy, 10(4), 297–308. CrossRef
Patten, D. M. (2002). The relation between environmental performance and environmental disclosure: a research note. Accounting, Organizations and Society, 27(8), 763–773. CrossRef
Patten, D. M., & Zhao, N. (2014). Standalone CSR reporting by US retail companies. Accounting Forum, 38(2), 132–144.
Pérez, A. (2015). Corporate reputation and CSR reporting to stakeholders: Gaps in the literature and future lines of research. Corporate Communications: An International Journal, 20(1), 11–29. CrossRef
Perry, P., & Towers, N. (2013). Conceptual framework development: CSR implementation in fashion supply chains. International Journal of Physical Distribution & Logistics Management, 43(5–6), 478–501.
Qiu, Y., Shaukat, A., & Tharyan, R. (2014). Environmental and social disclosures: Link with corporate financial performance. The British Accounting Review.
Ruwanpura, K. N., & Wrigley, N. (2011). The costs of compliance? Views of Sri Lankan apparel manufacturers in times of global economic crisis. Journal of Economic Geography, 11(6), 1031–1049. CrossRef
Turker, D., & Altuntas, C. (2014). Sustainable supply chain management in the fast fashion industry: An analysis of corporate reports. European Management Journal, 32(5), 837–849. CrossRef
Tschopp, D., & Huefner, R. J. (2015). Comparing the evolution of CSR reporting to that of financial reporting. Journal of Business Ethics, 127(3), 565–577. CrossRef
WBCSD. (2002). Sustainable development reporting: Striking. The Balance World Business Council for Sustainable Development, Geneva, Switzerland
Wensen, K. V., Broer, W., Klein, J. & Knopf, J. (2011). The state of play in sustainability reporting in the EU. Study for the European Commission by CREM BV and adelphi Consultant.
World Trade Organization (WTO). (2012). Available at: http://www.wto.org/english/res_e/statis_e/its2012_e/its12_highlights2_e.pdf. Accessed on 6 May 2016.
World Trade Organization (WTO). (2015). Available at: https://www.wto.org/english/res_e/statis_e/its2015_e/its15_toc_e.htm. Accessed on 6 May 2016.
Zeng, S. X., Xu, X. D., Dong, Z. Y., & Tam, V. W. (2010). Towards corporate environmental information disclosure: an empirical study in China. Journal of Cleaner Production, 18(12), 1142–1148. CrossRef
- Social Reporting Using GRI Disclosures: A Case of Apparel Industry
- Springer Singapore
in-adhesives, MKVS, Zühlke/© Zühlke, Nordson/© Nordson, ViscoTec/© ViscoTec, Hellmich GmbH/© Hellmich GmbH