Dirty Laundry
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Burke, Gloria R
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Abstract
The apparel industry is generally viewed as one of the most polluting industries in the world while also one of the biggest offenders of human rights. Composed of an eclectic mix of firms scattered around the globe, the irregularity of sustainability measures used for reporting and assessing performance of firms in the apparel industry is an important problem since it remains difficult to compare firms within the industry and across other sectors when pushing for more transparency and better performance. In this study, we examine the factors that affect the sustainability reporting practices of 178 firms in the apparel industry in the United States. In addition, we develop a methodology to analyze the quality of these firms’ sustainability reports and analyze the correlation between firms’ quality of reporting with their environmental and social performance.
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Keywords
apparel industry, sustainability, reporting, environmental performance, social performance, triple bottom line