Sustainability and Social Responsibility
Authors: Iva Jestratijevic (The Ohio State University) , James Uanhoro (The Ohio State University) , Dr. Nancy Ann Rudd (The Ohio State University)
Policies versus Practices: Transparency of supply chain disclosures among luxury and mass market fashion brands
Supply chain transparency can be defined as the minimum degree of disclosure to which supply chain policies, practices, agreements and procedures are open for public verification. In 2017, a Fashion Transparency Index rated and ranked 100 of the most affluent global fashion brands according to the level of transparent information they publicly share in five key areas: policies, corporate governance, traceability; audits and remediation; and negative impact reporting. For the 100 global fashion brands included in the index, we analyzed: (1) The amount, typology and comprehensiveness of information that fashion brands publicly disclose; (2) the tendency to disclose information on policies and corporate governance rather than information on areas of supply chain transparency (3) differences in supply chain transparency of public disclosures among luxury and mass market brands. To analyze group differences, we used ordinal effect size measures such as the Hodges-Lehmann median difference and the Probability of Superiority.
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How to Cite: Jestratijevic, I. , Uanhoro, J. & Rudd, D. (2018) “Policies versus Practices: Transparency of supply chain disclosures among luxury and mass market fashion brands”, International Textile and Apparel Association Annual Conference Proceedings. 75(1).