Sustainability reporting practices: an explorative analysis of luxury fashion brands

Abstract

Purpose

The purpose of this research is to identify the sustainable practices of luxury fashion brands through their communications via official reporting documents to classify practices used for communicating sustainability performance.

Design/methodology/approach

This research uses the qualitative content analysis of Global Reporting Initiative (GRI)-oriented sustainability reports to examine the sustainable practices of 31 companies within the top 100 global luxury brands.

Findings

The authors classify the sample into four clusters: sustainability driven, sustainability newcomers, sustainability potential and sustainability passive. Results indicate that companies in this sector are focused on the issue of sustainability even though there is a remarkable fragmentation in terms of practices.

Originality/value

The study contributes to a better understanding of sustainability reporting activities and approaches in the fashion luxury industry by describing best practices and the effect of sustainability in corporate communications.

Citation

Di Leo, A., Sfodera, F., Cucari, N., Mattia, G. and Dezi, L. (2023), "Sustainability reporting practices: an explorative analysis of luxury fashion brands", Management Decision, Vol. 61 No. 5, pp. 1274-1297. https://doi.org/10.1108/MD-02-2022-0142