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What led the apparel sector to become transparent? A deeper analysis of the determinants of Sustainability Reporting

Hergueta, Marta LU (2021) EKHS34 20211
Department of Economic History
Abstract
This study has three major purposes: (1) to investigate the determinants of sustainability reporting in the apparel sector (2) to fill up the theoretical gap in the literature and (3) to analyze cross-country differences. The data from this study was gathered through online semi-structured interviews. The sample included sustainability reporting experts; sustainable fashion brands and textile industry associations. The scope of the research is limited to Swedish and Spanish brands to illustrate Northern-Southern differences. Based on the results, standardizing sustainability reporting seems to be crucial to homogenize transparency in the apparel sector. Regulations and consumers put pressure on brands depending on the maturity of... (More)
This study has three major purposes: (1) to investigate the determinants of sustainability reporting in the apparel sector (2) to fill up the theoretical gap in the literature and (3) to analyze cross-country differences. The data from this study was gathered through online semi-structured interviews. The sample included sustainability reporting experts; sustainable fashion brands and textile industry associations. The scope of the research is limited to Swedish and Spanish brands to illustrate Northern-Southern differences. Based on the results, standardizing sustainability reporting seems to be crucial to homogenize transparency in the apparel sector. Regulations and consumers put pressure on brands depending on the maturity of sustainability in the country, but industry pressure is equivalent. Finally, this thesis proved the explanatory power of Institutional Isomorphism on the evolution of sustainability reporting in the fashion industry. (Less)
Please use this url to cite or link to this publication:
author
Hergueta, Marta LU
supervisor
organization
course
EKHS34 20211
year
type
H1 - Master's Degree (One Year)
subject
keywords
Sustainability Reporting, Apparel sector, Fast Fashion
language
English
id
9055471
date added to LUP
2021-06-24 13:17:42
date last changed
2021-06-24 13:17:42
@misc{9055471,
  abstract     = {{This study has three major purposes: (1) to investigate the determinants of sustainability reporting in the apparel sector (2) to fill up the theoretical gap in the literature and (3) to analyze cross-country differences. The data from this study was gathered through online semi-structured interviews. The sample included sustainability reporting experts; sustainable fashion brands and textile industry associations. The scope of the research is limited to Swedish and Spanish brands to illustrate Northern-Southern differences. Based on the results, standardizing sustainability reporting seems to be crucial to homogenize transparency in the apparel sector. Regulations and consumers put pressure on brands depending on the maturity of sustainability in the country, but industry pressure is equivalent. Finally, this thesis proved the explanatory power of Institutional Isomorphism on the evolution of sustainability reporting in the fashion industry.}},
  author       = {{Hergueta, Marta}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{What led the apparel sector to become transparent? A deeper analysis of the determinants of Sustainability Reporting}},
  year         = {{2021}},
}