The Hidden Figures: Discovering Global Apparel Manufacturers’ CSR Activities According to the Global Standards
0
조회
0
다운로드
0
인용
0
참고문헌
키워드
초록
Despite the growing importance of corporate social responsibility (CSR) in the apparel industry, most existing research focuses on the CSR activities of well-known apparel brands and retailers, not manufacturers. The purpose of this study was to examine the CSR activities of global apparel manufacturers using the two most widely accepted global CSR frameworks: the United Nations’ Sustainable Development Goals (SDGs) and Global Reporting Initiative (GRI) standards. A comparison was employed based on the legitimacy theory. For this purpose, a content analysis was conducted on five apparel manufacturers’ CSR activities disclosed in their annual sustainability reports published on the firms’ official websites. The analysis was both quantitative (frequency) and qualitative (intensity). The results revealed that all firms conducted CSR activities related to environmental and social activities more actively than they conducted economic activities, with higher frequency and intensity scores for both the GRI and SDGs. However, based on each firm’s economic development level, size, and years of experience, their applications of resources/technology to CSR and approaches to certain issues (e.g., gender and diversity issues) differed, supporting the legitimacy theory. The results provide academic implications by providing empirical information on apparel manufacturers’ CSR activities as well as practical implications for other manufacturers seeking to develop CSR programs that meet the global standards.
Abstract
Despite the growing importance of corporate social responsibility (CSR) in the apparel industry, most existing research focuses on the CSR activities of well-known apparel brands and retailers, not manufacturers. The purpose of this study was to examine the CSR activities of global apparel manufacturers using the two most widely accepted global CSR frameworks: the United Nations’ Sustainable Development Goals (SDGs) and Global Reporting Initiative (GRI) standards. A comparison was employed based on the legitimacy theory. For this purpose, a content analysis was conducted on five apparel manufacturers’ CSR activities disclosed in their annual sustainability reports published on the firms’ official websites. The analysis was both quantitative (frequency) and qualitative (intensity). The results revealed that all firms conducted CSR activities related to environmental and social activities more actively than they conducted economic activities, with higher frequency and intensity scores for both the GRI and SDGs. However, based on each firm’s economic development level, size, and years of experience, their applications of resources/technology to CSR and approaches to certain issues (e.g., gender and diversity issues) differed, supporting the legitimacy theory. The results provide academic implications by providing empirical information on apparel manufacturers’ CSR activities as well as practical implications for other manufacturers seeking to develop CSR programs that meet the global standards.
참고문헌 (71)
- Ali, W., "Determinants of corporate social responsibility(CSR)disclosure in developed and developing countries : A literature review", Corporate Social Responsibility and Environmental Management, 24(4), pp.273~294 (2017)[DOI]
- Amos, G. J., "In search of competitiveness through innovation-driven CSR initiatives in multinational enterprise subsidiaries in developing countries", Journal of Developing Country Studies, 7(2), pp.161~173 (2017)
- Armstrong, C. M., "A use-oriented clothing economy? Preliminary affirmation for sustainable clothing consumption alternatives", Sustainable Development, 24(1), pp.18~31 (2016)[DOI]
- "Sustainability Report 2022" (2022)[URL]
- Blowfield, M., "Corporate responsibility: A critical introduction" (2008), Oxford University Press
- Burhan, A. H. N., "The impact of sustainability reporting on company performance", Journal of Economics, Business, & Accountancy Ventura, 15(2), pp.257~272 (2012)[DOI]
- Burlea, A. S., "Legitimacy theory", Encyclopedia of corporate social responsibility, 21, pp.1579~1584 (2013)
- Calabrese, A., "Implications for Sustainable Development Goals : A framework to assess company disclosure in sustainability reporting", Journal of Cleaner Production, 319, pp.128624~ (2021)[DOI]
- Carroll, A. B., "A three-dimensional conceptual model of corporate performance", Academy of Management Review, 4(4), pp.497~505 (1979)[DOI]
- Chan, H. L., "Corporate social responsibility(CSR)in fashion supply chains : A multi-methodological study", Transportation Research Part E : Logistics and Transportation Review, 142, pp.102063~ (2020)[DOI]
- Choi, D., "Green practices among fashion manufacturers : Relationship with cultural innovativeness and perceived benefits", Social Sciences, 8(5), pp.138~ (2019)[DOI]
- Chowdhury, M. M. H., "Strategies for mitigating supply-side barriers in the apparel supply chain : A study on the apparel industry of Bangladesh", Global Journal of Flexible Systems Management, 19, pp.41~52 (2018)[DOI]
- Costa, R., "Do SDGs really matter for business? Using GRI sustainability reporting to answer the question", European Journal of Sustainable Development, 11(1), pp.113~113 (2022)[DOI]
- "Crystal International Sustainability Report 2022" (2022)[URL]
- Dissanayake, D. G. K., "Sustainable and ethical manufacturing : a case study from handloom industry", Textiles and Clothing Sustainability, 3, pp.1~10 (2017)[DOI]
- Dissanayake, D. M. T. D., "The relationship between people-related elements of total quality management(TQM)practices and employees’ job satisfaction in apparel industry in Gampaha District", Wayamba Journal of Management, 8(2) (2017)
- Dobers, P., "Corporate social responsibility and developing countries", Corporate Social Responsibility and Environ-mental Management, 16(5), pp.237~249 (2009)[DOI]
- Du, S., "Maximizing business returns to corporate social responsibility(CSR) : The role of CSR communication", International Journal of Management Reviews, 12(1), pp.8~19 (2010)[DOI]
- Eccles, R. G., "Integrated reporting for a sustainable strategy : One report has the potential to significantly change how companies operate and investors think, shifting the focus from that of meeting short-term financial goals to developing a long-term business strategy that not only makes a commitment to corporate social responsibility, but also to a sustainable society", Financial Executive, 26(2), pp.28~33 (2010)
- ElAlfy, A., "Scoping the evolution of Corporate Social Responsibility(CSR)research in the Sustainable Development Goals(SDGs)era", Sustainability, 12(14), pp.5544~ (2020)[DOI]
- ElAlfy, A., "The Sustainable Development Goals(SDGs) : a rising tide lifts all boats? Global reporting implications in a post SDGs world", Journal of Applied Accounting Research, 22(3), pp.557~575 (2021)[DOI]
- "Textile workers in developing countries and the European fashion industry" (2020)[URL]
- "The impact of textile production and waste on the environment (infographics)" (2023)[URL]
- Feng, P., "Doing more on the corporate sustainability front : A longitudinal analysis of CSR reporting of global fashion companies", Sustainability, 12(6), pp.2477~ (2020)[DOI]
- Fernando, S., "A theoretical framework for CSR practices : Integrating legitimacy theory, stakeholder theory and institutional theory", Journal of Theoretical Accounting Research, 10(1), pp.149~178 (2014)
- Fransen, L., "The embeddedness of responsible business practice : Exploring the interaction between national-institutional environments and corporate social responsibility", Journal of Business Ethics, 115(2), pp.213~227 (2013)
- Gao, Y., "CSR in an emerging country : a content analysis of CSR reports of listed companies", Baltic Journal of Management, 6(2), pp.263~291 (2011)[DOI]
- García-Sánchez, "Corporate social reporting and assurance : The state of the art : Información social corporativa y aseguramiento : El estado de la cuestión", Revista de Contabilidad-Spanish Accounting Review, 24(2), pp.241~269 (2021)[DOI]
- Gray, R., "Social, environmental, and sustainability reporting and organizational value creation? Whose value? Whose creation? Accounting", Auditing and Accountability Journal, 19(3), pp.319~348 (2006)[DOI]
- "The global leader for impact reporting" (2011)[URL]
- "GRI Standards glossary" (2020)[URL]
- "Linking the SDGs and the GRI Standards" (2021)[URL]
- "Continuous improvement" (2022)[URL]
- "2022 Sustainability Report" (2022)[URL]
- Hofstede, G., "Dimensionalizing cultures : The Hofstede Model in context", Online Readings in Psychology and Culture, 2(1) (2011)[DOI]
- Holder-Webb, L., "The supply of corporate social responsibility disclosures among US firms", Journal of Business Ethics, 84, pp.497~527 (2009)[DOI]
- "Global apparel manufacturing" (2023)[URL]
- "Sustainability Report 2022" (2022)[URL]
- Islam, M.A., "The Dynamics of Corporate Social Responsibility" (2017), Springer International Publishing
- Islam, M. A., "Media pressures and corporate disclosure of social responsibility performance information : a study of two global clothing and sports retail companies", Accounting and Business Research, 40(2), pp.131~148 (2010)[DOI]
- Kamal, Y., "Corporate social and environment-related governance disclosure practices in the textile and garment industry : Evidence from a developing country", Australian Accounting Review, 23(2), pp.117~134 (2013)[DOI]
- Krippendorff, K, "Content analysis: An introduction to its methodology" (2018), Sage publications
- Laskar, N., "Corporate sustainability reporting practices in India : myth or reality", Social Responsibility Journal, 12(4), pp.625~641 (2016)[DOI]
- Latif, K. F., "Measuring corporate social responsibility : A critical review of survey instruments", Corporate Social Responsibility and Environmental Management, 25(6), pp.1174~1197 (2018)[DOI]
- Legendre, S., "Determinants of GRI G3 application levels : the case of the fortune global 500", Corporate Social Responsibility and Environmental Management, 20(3), pp.182~192 (2013)[DOI]
- Li, J., "Evaluation of certified B Corps in the apparel, footwear and accessory industry", Research Journal of Textile and Apparel, 25(2), pp.118~138 (2021)[DOI]
- Lock, I., "The credibility of CSR (corporate social responsibility) reports in Europe. Evidence from a quantitative content analysis in 11 countries", Journal of Cleaner Production, 122, pp.186~200 (2016)[DOI]
- Mann, M., "Assessment of leading apparel specialty retailers’ CSR practices as communicated on corporate websites : Problems and opportunities", Journal of Business Ethics, 122, pp.599~622 (2014)[DOI]
- Nayak, R., "Recent sustainable trends in Vietnam’s fashion supply chain", Journal of Cleaner Production, 225, pp.291~303 (2019)[DOI]
- O’donovan, G., "Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory", Accounting, Auditing & Accountability Journal, 15(3), pp.344~371 (2002)[DOI]
- Parker, L., "Constructing a research field : a reflection on the history of social and environmental accounting", Social and Environmental Accountability Journal, 34(2), pp.87~92 (2014)[DOI]
- Parschau, C., "Is automation stealing manufacturing jobs? Evidence from South Africa’s apparel industry", Geoforum, 115, pp.120~131 (2020)[DOI]
- Radhakrishnan, S., "Roadmap to sustainable textiles and clothing: Regulatory aspects and sustainability standards of textiles and the clothing supply chain" (2014), Springer Singapore
- Rosati, F., "Addressing the SDGs in sustainability reports : The relationship with institutional factors", Journal of Cleaner Production, 215, pp.1312~1326 (2019)[DOI]
- Rudell, F., "Shopping with a social conscience : Consumer attitudes toward sweatshop labor", Clothing and Textiles Research Journal, 24(4), pp.282~296 (2006)[DOI]
- Russo, M. V., "A resource-based perspective on corporate environmental performance and profitability", Academy of Management Journal, 40(3), pp.534~559 (1997)[DOI]
- Sauermann, H., "Citizen science and sustainability transitions", Research Policy, 49(5), pp.103978~ (2020)[DOI]
- Shabana, K. M., "Corporate social responsibility reporting as substantive and symbolic behavior : A multilevel theoretical analysis", Business and Society Review, 121(2), pp.297~327 (2016)[DOI]
- Simpson, S. N. Y., "Do corporate social responsibility practices of firms attract prospective employees? Perception of university students from a developing country", International Journal of Corporate Social Responsibility, 3(1), pp.1~11 (2018)[DOI]
- Suchman, M., "Managing Legitimacy : Strategic and Institutional approaches", Academy of Management Review, 20(3), pp.571~610 (1995)[DOI]
- Todeschini, B. V., "Innovative and sustainable business models in the fashion industry : Entrepreneurial drivers, opportunities, and challenges", Business Horizons, 60(6), pp.759~770 (2017)[DOI]
- "CSR Report 2022" (2022)[URL]
- Tsalis, T. A., "New challenges for corporate sustainability reporting : United Nations' 2030 Agenda for sustainable development and the sustainable development goals", Corporate Social Responsibility and Environmental Management, 27(4), pp.1617~1629 (2020)[DOI]
- Tsalis, T. A., "Evaluating the quality of corporate social responsibility reports : The case of occupational health and safety disclosures", Safety Science, 109, pp.313~323 (2018)[DOI]
- Unerman, J., "Methodological issues-Reflections on quantification in corporate social reporting content analysis", Accounting, Auditing & Accountability Journal, 13(5), pp.667~681 (2000)[DOI]
- "The Sustainable Development Goals Report 2023: Special edition" (2023)[URL]
- Velte, P., "Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings", Journal of Management Control, 31(4), pp.333~377 (2020)[DOI]
- White, C. L., "CSR research in the apparel industry : A quantitative and qualitative review of existing literature", Corporate Social Responsibility and Environmental Management, 24(5), pp.382~394 (2017)[DOI]
- "Asian Tigers: Economics and the development of the Asian nations" (2017)[URL]
- Woo, H., "Apparel firms’ corporate social responsibility communications : Cases of six firms from an institutional theory perspective", Asia Pacific Journal of Marketing and Logistics, 28(1), pp.37~55 (2016)[DOI]
- Wood, D., "Corporate social performance revisited", Academy of Management Review, 16(4), pp.691~717 (1991)[DOI]
