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This paper explores the subpolitical role and main characteristics of a specific accounting technique, sustainability reporting boundaries. Its focus is on how the sett2ing of sustainability reporting boundaries affects the definition and distribution of social risks along the supply chain, particularly the risks related to working condition and human rights.

The paper draws on Beck's (1986) exploration of the ways in which techno-economic spheres offer opportunities for the politicisation of new areas. It is argued that the sphere of sustainability reporting offers that opportunity for the politicisation of supply chains. Using the case of Inditex, the historical context of initiatives relating to the ready-made garment (RMG) industry at global, European and industry level as well as media coverage on the entity are analysed; this is correlated with the analysis of boundary setting in relation to sustainability reports, focusing specifically on working conditions.

The analysis suggests that accounting technologies that set contested boundaries are subpolitical, that is, defined outside traditional political processes. The paper finds that the way social risks are framed along the supply chain renders them invisible and impersonal and that the framing of these risks becomes endless as they are contested by different groups of experts. Setting sustainability reporting boundaries has subpolitical properties in producing and framing those risks, whilst is simultaneously limited by the inherent politicisation of such an exercise. The questionable legitimacy of sustainability reporting boundaries calls for the construction not only of discursive justifications but also of new possibilities for political participation.

The analysis is limited to working conditions along one organisation's supply chain.

The contribution of this paper is threefold: (1) It studies in-depth how working conditions in global supply chains are portrayed in sustainability reports. (2) It answers the call to study accounting technologies themselves, in this case sustainability reporting boundaries. (3) It extends Beck's work on global ecological dangers to working conditions in global supply chains to explore how sustainability reporting boundaries are subpolitically involved in the definition and distribution of social risks along the supply chain.

Over the last decade, retailers have shown an increasing interest in providing evidence of the sustainability of their activities. This is mainly due to the demands of policy and consumers as well as competition. Indeed, several retailers are making efforts to design and implement sustainable practices from a Triple Bottom Line approach (i.e., economic, social, and environmental sustainability). This chapter discusses the sustainable practices of leading Spanish top grocery and apparel retailers, focusing on those that may be considered as setting benchmarks in their respective sectors. A content analysis of annual report sections related to sustainability, independent sustainability reports, and information published by these main Spanish retailers, enables us to identify three main types of practices providing evidence of retailers’ sustainability. These are cross-industry sustainable practices, industry-dependent practices, and firm innovations. These practices may become guidance and inspiration for other retailers in these sectors, as well as in other product assortment.

The purpose of this paper is to investigate the competitive position of the company Inditex in the period 1990-2013 as a case study, identified by academics and professionals as a successful company. The analysis has focussed on the comparison of Inditex with its competitive environment.

The methodology used to achieve the objectives was: data envelopment analysis for the analysis of efficiency and for the second the Tobit regression to determine the factors explaining efficiency. The authors have used additional methodologies such as social networks or cluster analysis.

The individual company analysis reveals that the average efficiency level by years for the period 1990-2013, is relatively high 88.8 percent. The determinants of efficiency have been; the resources of the company in terms of assets whose relationship with is U-shaped curvilinear, where the minimum value (trend change) is produced between years 2002 and 2003. The degree of internationalization of the firm, is positively related to efficiency. As the company increases its expansion, experience and skills, increases efficiency. Finally, the effect of liberalization of textile trade in 2005 had no influence on the efficiency levels.

The limitations involving the methodology, in terms of representativeness, possible generalizations and type of secondary information used, can be offset by the ability to provide good vision and establish alternatives for possible studies.

This paper contributes to the fast-fashion retail industry literature by emphasizing the importance of the case study.

This paper has been developed as a part of research seeking to verify the effects of organisational culture in general, and market orientation in particular, on the behaviour and results of managerial organisations. The difference with other existing work on the same subject is that this work uses the case method to bring managerial reality into closer contact with the university environment. This report contains the first of the case studies carried out in the context of this research, and examines Zara, a strategic unit in the Inditex group, which is shown to be a paradigmatic example of the development of market orientation in a company, as a basis for the company’s performance and competitive advantages.

The textile industry harms the environment at every stage of production, from the acquisition of raw materials to the disposal of finished products. It is very important for the textile industry to adapt to the basic policies on environmental sensitivity and sustainability to keep up with the transformation in production processes and the rapid changes occurring around the world in order to exist in global competition. Within the scope of sustainable development goals, it is of great importance to measure and evaluate indicators of all processes of the sector. This paper aims to present application of multi-criteria decision making (MCDM) methods for the assessment of sustainable development in textile industry.

The data of a multinational clothing company’s four-year sustainability performance between 2018 and 2021 were evaluated under 22 sustainability parameters determined using two new MCDM techniques, namely the combined consensus solution method and multi-attribute ideal real comparative analysis. In determining the criteria, priority key indicators were determined by taking into account the sector’s relationship with the environment, raw material consumption and social adequacy.

According to the application results of both methods, the year 2021 shows the best performance. It has been seen that the sustainability performance of the Inditex group has increased over the years and the results of the applied models support each other. It can be suggested that the proposed approach be applied to evaluate the progress in the textile sector with the relevant data on a particular company or on a macro scale.

This study makes an important contribution to the field in terms of the fact that the methods used are recent and have no application in the field of textiles. It allows the evaluation of different sustainability criteria together using a single method. It is very important to share data on sustainability indicators with customers, employees, suppliers, investors, partner organizations and society and evaluate performance. Analyzing sustainability performance on the basis of annual reports is important in terms of identifying good practices, sharing them with the community and setting an example. In addition, using scientific methods in the evaluation of the sustainability report data published by companies regularly provides significant feedback for policymakers and academics.

The purpose of this paper is to highlight the advantages that an intermodal logistics platform may provide to companies integrating a supply chain, both to manufacturers/distributors and to logistics providers.

This paper introduces a new logistics platform, PLAZA, the largest in Europe, and which was installed in Zaragoza, where some international companies, including Inditex, are established.

The intermodality and integration provided by an intermodal logistics platform may provide competitive advantages to global supply chains.

This paper is based on a specific case study and, therefore, the conclusions may be only partially generalized to other domains. However, the case results from this example may offer a useful guide to assist managers of global supply chains.

Firms should consider the option of intermodality and the integration of some of the activities of its supply chain in order to decrease transportation costs and lead time, and increase customer service, among other advantages.

The paper provides some practical insights from an intermodal logistics platform and the advantages that may be generated for companies.

In recent years the concept of corporate social responsibility has gained prominence among academics from a wide range of disciplines. According to the Green Paper issued by the Commission of the European Communities in July 2001, corporate social responsibility is defined as a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis. The problem is how firms have made known the information on corporate social responsibility. With this in mind, in the present work we were prompted to analyse the relevance of corporate social responsibility in Spanish firms. To perform this study we examined some Spanish firms that present information about corporate social responsibility according to the Global Reporting Initiative (GRI) framework. Certain relevant conclusions about corporate social responsibility indicate that the disclosure of information about corporate social responsibility and the elaboration of the Sustainability Report in Spanish firms has been increasing and improving in recent years, that some of the most relevant information is economic, social and environmental, the environmental aspect being the most outstanding, and that of the firms analysed, Inditex (manufacturing industries) and Telefonica (communications) are the ones reporting the best information.

The aim of the study presented in this paper is to investigate the interrelationships among technologies in retail, webrooming and showrooming purchase intentions and customer experience.

The study was conducted in the fashion industry in three fashion groups: LPP, CCC and Inditex, which declare to use omnichannel solutions in their supply chains. The study focusses on 825 customers drawn from the emerging market in Poland. The research follows the partial least squares path model procedure.

Based on the study, it was concluded that out-store technologies are positively associated with omnichannel purchase intentions and also positively associated with cognitive and affective customer experience. This study proves that the boundary between traditional and online stores is beginning to blur, and thanks to new technologies, customers can experience traditional shopping resembling online shopping, and vice-versa.

Although the results provide several major contributions to theory and implications for practitioners, the study still demonstrates some methodological constraints. More specifically, although the study employs a relatively large research sample of 825 shoppers, it still focusses only on a selected group of customers in three fashion groups, LPP, CCC and Inditex, and is limited to investigating a particular type of customer experience solely in the fashion industry.

The results of this study not only verify the theoretical concepts and assumptions of technologies supporting omnichannel retail but also offer a practical roadmap for creating omnichannel solutions providing the best customer experience.

Research on the internationalisation of retailing has been mainly focused on market entry issues. This paper attempts to examine the internationalisation process from an international marketing perspective using Spanish fashion retailer Zara as a case study.

An in‐depth case approach was adopted based on extensive secondary research, which includes literature published in English and Spanish as well as internal company documents.

The internationalisation of Zara seems to follow the classic “stage model” by firstly entering geographically or culturally close markets before taking opportunities in more distant markets. This global expansion was triggered by both push and pull factors. Compared with the competition, Zara has three distinctions: vertical integration to achieve a faster turnaround time; use of franchise and joint ventures for rapid expansion; and use of the store as the main tool for promotion, with low spend on advertising.

The main drawback in case studies is that of limited validity and representativeness, constraining the potential for making generalisations. However, this case is deemed sufficient to provide valuable insights and improve understanding in this area.

Little attention has been devoted to the internationalisation process from an international marketing perspective. Aiming to fill this gap in the literature, this study provides important insights into Zara's internationalisation process.

The purpose of this paper is to understand the roles that social capital and real-world learning may play in enhancing the effects of university education for sustainable development (ESD) on social sustainability.

A conceptual framework that identifies the plausible effects of university ESD on social sustainability along three outcome dimensions (think-act-leverage), broadening desirable program learning outcomes and proposing enabling roles for social capital and real-world learning, is substantiated and validated through qualitative insights from a focus group. The framework serves to structure a survey to alumni of a postgraduate program in sustainability (2011–2018). Hierarchical clustering analysis is used to identify differences in perceived, sustainability-related effects of the program on direct beneficiaries and their relationship with stakeholders in their communities.

Implementation of real-world learning in partnership with organizations in the community that actively involves alumni not only extends desirable effects beyond individual program learning outcomes and outside the academia but may also renew them over time.

University administrators should foster the creation of new social capital of students and alumni and their commitment with service learning and other credit-bearing opportunities as actionable enablers to enhance the social sustainability effects of university ESD.

The paper contributes to a dual theoretical and empirical void related to the effects of university ESD on the social dimension of sustainability through the proposal of a conceptual framework and quantitative assessment of the dynamic effects of university ESD at the local level.