Sustainability and Social Responsibility

To Disclose or Not to Disclose? Fashion Brands’ Strategies for Transparency in Sustainability Reporting

Authors: , ,

Abstract

The framing of disclosure strategies for transparency in sustainability reporting is the first scholarly effort to diachronically investigate sustainability disclosure among a big sample of fashion brands. This research has two research objectives: to capture progress towards greater transparency across sustainability reporting areas, across fashion brands and years, and to identify strategic approaches for transparency in sustainability reporting by revealing common patterns in business disclosure. To overcome the limitation of the verifiability approach that treats transparency as information disclosure without proposing a solution to its measurement, four consecutive Fashion Transparency Index (FTI) datasets were employed to cross-sectionally and diachronically analyze secondary data. 

Keywords: transparency, fashion brands, sustainability, reporting

How to Cite: Jestratijevic, I. M. , Uanhoro, J. O. & Creighton, R. (2022) “To Disclose or Not to Disclose? Fashion Brands’ Strategies for Transparency in Sustainability Reporting”, International Textile and Apparel Association Annual Conference Proceedings. 78(1). doi: https://doi.org/10.31274/itaa.13591

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