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SUBSTANTIVE IMPLEMENTATION OR MEANS-ENDS DECOUPLING? A Case Study of Take-Back and Resale Disclosures at Three Fast-Fashion Retailers

Siriprachai, Onwanya LU and Yu, Tianchun LU (2026) BUSN09 20261
Department of Business Administration
Abstract
This study examines whether the take-back and resale programmes of leading global fast-fashion retailers deliver substantive circular change or instead represent means-ends decoupling. Drawing on means-ends decoupling and organisational legitimacy theory, it analyses the corporate sustainability reports of H&M Group, Fast Retailing, and Inditex across five consecutive fiscal years (FY2020–FY2024), supported by practitioner interviews and industry and regulatory documentation. A four-domain codebook is used to assess the quality of circular disclosure and to locate transparency gaps. The findings reveal a persistent asymmetry between operational and outcome disclosure: process reporting is detailed and expanding, whereas outcome evidence is... (More)
This study examines whether the take-back and resale programmes of leading global fast-fashion retailers deliver substantive circular change or instead represent means-ends decoupling. Drawing on means-ends decoupling and organisational legitimacy theory, it analyses the corporate sustainability reports of H&M Group, Fast Retailing, and Inditex across five consecutive fiscal years (FY2020–FY2024), supported by practitioner interviews and industry and regulatory documentation. A four-domain codebook is used to assess the quality of circular disclosure and to locate transparency gaps. The findings reveal a persistent asymmetry between operational and outcome disclosure: process reporting is detailed and expanding, whereas outcome evidence is sparse, declining, or non-comparable. Operator-side evidence shows that the underlying data exists and is transmitted to the brands, indicating that the gap is editorial rather than operational, while independent industry and regulatory sources confirm that it is structural across the sector rather than specific to individual firms. From this, three mechanisms of downstream opacity emerge: a structural ceiling on traceability, the strategic contraction of disclosure after external scrutiny, and a deliberate choice not to develop downstream-tracking infrastructure. The study extends the decoupling framework to the editorial layer of voluntary sustainability reporting, showing how brands selectively import operator-generated data into public disclosure to sustain legitimacy while leaving circular outcomes without independent verification. It concludes that advancing a genuine circular economy may require regulation governing the substance of disclosure, and not supply-side capacity alone. (Less)
Please use this url to cite or link to this publication:
author
Siriprachai, Onwanya LU and Yu, Tianchun LU
supervisor
organization
course
BUSN09 20261
year
type
H1 - Master's Degree (One Year)
subject
keywords
means-ends decoupling, circular economy, fast fashion, take-back and resale, sustainability disclosure, downstream transparency
language
English
id
9237322
date added to LUP
2026-06-29 14:07:42
date last changed
2026-06-29 14:07:42
@misc{9237322,
  abstract     = {{This study examines whether the take-back and resale programmes of leading global fast-fashion retailers deliver substantive circular change or instead represent means-ends decoupling. Drawing on means-ends decoupling and organisational legitimacy theory, it analyses the corporate sustainability reports of H&M Group, Fast Retailing, and Inditex across five consecutive fiscal years (FY2020–FY2024), supported by practitioner interviews and industry and regulatory documentation. A four-domain codebook is used to assess the quality of circular disclosure and to locate transparency gaps. The findings reveal a persistent asymmetry between operational and outcome disclosure: process reporting is detailed and expanding, whereas outcome evidence is sparse, declining, or non-comparable. Operator-side evidence shows that the underlying data exists and is transmitted to the brands, indicating that the gap is editorial rather than operational, while independent industry and regulatory sources confirm that it is structural across the sector rather than specific to individual firms. From this, three mechanisms of downstream opacity emerge: a structural ceiling on traceability, the strategic contraction of disclosure after external scrutiny, and a deliberate choice not to develop downstream-tracking infrastructure. The study extends the decoupling framework to the editorial layer of voluntary sustainability reporting, showing how brands selectively import operator-generated data into public disclosure to sustain legitimacy while leaving circular outcomes without independent verification. It concludes that advancing a genuine circular economy may require regulation governing the substance of disclosure, and not supply-side capacity alone.}},
  author       = {{Siriprachai, Onwanya and Yu, Tianchun}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{SUBSTANTIVE IMPLEMENTATION OR MEANS-ENDS DECOUPLING? A Case Study of Take-Back and Resale Disclosures at Three Fast-Fashion Retailers}},
  year         = {{2026}},
}