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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.

This study aims to fill a knowledge gap about the best ways to execute waste management regulations that support sustainability and environmental responsibility. However, the study seeks to investigate and assess how well waste management systems support sustainability and environmentally friendly behaviors.

Since the quantitative technique was used to discover and generate hypotheses about relationships between variables, it was chosen for the entirety of the study. The data collection from ready-made garments (RMG) in Bangladesh was carried out using a survey strategy that involved the distribution of questionnaires using a cluster sampling approach. The partial least squares structural equation model (PLS-SEM) was used for quantitative analysis with SmartPLS.

However, the results show the importance of waste management, green practice methods and sustainability for the company's goal of maintainable performance. On the other hand, PLS-SEM demonstrated that based on the provided t-statistics and p-values, all of the routes in the structural model are statistically significant at the level of p < 0.05. These routes also appeared to have far broader and more powerful effects. Principles of the circular economy are highlighted, as are the importance of holistic methods, awareness and education, stakeholder participation and fusing these concepts. Furthermore, it seems to affect significantly both short-term and long-term success due to its distinctiveness in sustained performance.

Much time will be required to assess waste management methods and their long-term effects. A healthcare manager may adapt research findings to practice, ensuring the study enhances management and patient care.

This research addresses a significant literature gap by providing managers and policymakers with concrete ideas on integrating sustainability into operational and strategic frameworks. In today's competitive environment, integrating stakeholder engagement and green practices into core company operations is an innovative way to achieve sustainable excellence.

The purpose of this paper is to investigate the relative importance of different total quality management (TQM) implementation barriers in the context of Readymade Garment (RMG) industries in Bangladesh. Present study has developed a hierarchical framework of several TQM barriers to assess their importance. Expert opinions from RMG industries have been taken to evaluate the importance of one barrier over another.

Methodology adopted in this study to find out the rank of different TQM barriers is fuzzy analytic hierarchy process.

The study shows that, according to order, inappropriate planning of TQM implementation program, lack of financial support, lack of employee training, lack of empowerment of employees, lack of sufficient physical resources, etc. are critical barriers and hampering the successful implementation of TQM program in this sector.

This study has both theoretical and practical implications. It has found out strong and weak contribution of different barriers during TQM implementation. Therefore, this finding will strengthen the knowledge of successful implementation of TQM and will further enrich the existing literature in the context of manufacturing industries in developing countries. Moreover, this finding will also help the decision makers in preparing an effective plan for successful implementation of TQM by utilizing limited resources.

Moreover, our results will aid the managers of RMG sector to find the weight of importance of different barriers. Accordingly, they will make a plan to overcome the major TQM barriers which will increase the success rate of TQM implementation. Every Successful program will bring business excellence. These findings could be a guideline for TQM implementation program in developing countries.

Present study possesses some significant values. First, so far our knowledge go, no other study has developed a hierarchical structure of TQM barrier on the basis of overall change needed within the organization for TQM implementation. Second, this study could be a good guideline for TQM implementation program in RMG sector in developing countries.

The purpose of this paper is to investigate why developing country suppliers are adopting socially sustainable practices and how the implementation process is both impeded and enabled.

A multi-case study approach is adopted based on four ready made garment (RMG) industry suppliers in Bangladesh and the Bangladeshi buying houses of two large UK retailers. The primary mode of data collection is exploratory face-to-face interviews with 14 senior representatives. Findings are later interpreted using the transaction cost economics (TCE) theory lens.

One factor motivating implementation is labour retention – a skilled labour shortage means employees will migrate to other factories if suppliers do not improve certain social standards. Barriers to implementation include a misalignment between the requirements of western codes of conduct and the cultural and socio-economic context in Bangladesh. Enablers include a shift from auditing and monitoring to more open dialogue and trust between buyers and suppliers. The paper also reveals evidence of mock compliance, e.g. suppliers keeping two sets of timesheets, and of the complexities of social sustainability. For example, while some initiatives are unanimously positive, removing child labour from RMG industry suppliers has simply diverted it to other, less regulated and more hazardous industries such as construction.

An early, exploratory contribution is provided. The work could be extended, e.g. to other stakeholders such as third-party auditors and Non-Governmental Organisations (NGOs).

Being aware of the motivations, barriers and enablers will help multi-national corporations (MNCs) promote good practice and anticipate the challenges they are likely to face in improving the social sustainability of their supply chains. Use of TCE leads to suggesting MNCs need to move beyond immediate suppliers and incorporate tier-two suppliers in implementation efforts.

Social sustainability improvements should benefit vulnerable workers, help suppliers develop longer term relationships with MNCs, and contribute to economic growth.

Most prior studies have been in the context of developed countries and focused on the perspective of the buying firm only.

This paper aims to evaluate the impact of automation on job displacement and reshoring in the apparel industry. It also compares with predictions on the same subject matter by the existing literature and, thus, provides future research agenda for further studies.

Primary data were collected through 27 semi-structured in-depth interviews. The grounded theory was used for thematic and network analyzes, which traced the drivers and barriers, as well as the impact of automation and reshoring.

Initially, automation decreases human interactions in any specific production section. However, it increases productivity, quality and cost advantages, which invoke growth and further employment in clothing firms. The employment of unskilled workers decreases in the long run when automation is well adopted in the system. Automation does not stimulate reshoring but may support relocation initiatives of production sites around the centers of global value chains (GVCs). This GVC-based relocation may create job displacement in apparel manufacturing nations in Asia while bringing employment opportunities to Sub-Saharan African countries, Europe and North America.

Little empirical research has been conducted on the impact of automation on the apparel industry. This study predicts that human interventions will dominate the sewing of fashionable and sophisticated apparel products while automation may replace many human workers for basic garment items in the foreseeable future.

The present study aims to investigate the effects of sector 4.0 technologies, particularly Financial Technology (Fintech), on Sustainable Business Success (SBS) within the Indian garment sector. It aims to analyse the impact of Fintech Integration (IF) and Extent of Financial Knowledge (EFK) on sustainability performance, with a focus on understanding the mediating effect of Financial Accessibility (FA) in this relationship.

The study utilizes covariance-based structural equation modelling (CB-SEM) to analyse data collected from 683 enterprises in the Indian garment sector. The theoretical frameworks of Ecological Modernization Theory (EMT) and the Resource-Based View are employed to guide the research.

The investigation reveals that Fintech Integration (IF) and environmental friendliness knowledge significantly impact the promotion and maintenance of sustainability within the Indian garment sector. Moreover, the study highlights the moderating influence of financial Accessibility (FA) on the associations among fintech integration, Extent of Financial Knowledge, and sustainability attainment. Furthermore, sensitivity studies demonstrate that improved financial access positively affects a firm’s sustainability performance.

This study contributes to the existing literature by addressing significant knowledge gaps and offering practical insights for managers and policymakers in the Ready-Made Garments (RMG) industry. It provides a comprehensive approach that integrates fintech and financial expertise to enhance credit accessibility and foster long-term viability for enterprises within the Indian garment sector. The originality lies in its holistic perspective, combining technological integration with the Extent of Financial Knowledge to drive sustainability in a specific industrial context, thus providing valuable guidance for industry stakeholders.

This study aims to investigate the influence of the interrelationship between the deployment of Industry 4.0 (I4.0) technologies and the application of lean production (LP) practices on the degree of organizational sustainability performance (SP) enhancement of the Bangladeshi ready-made garment (RMG) sector.

Previously, researchers have applied the resource-based view (RBV) or dynamic capability view (DCV) to describe the interaction of resources and capacities (technologies, management practices, SP) to analyze their effectiveness. However, in light of several contemporary academic discussions, this study contends that these organizational views are inappropriate for explicating SP. Hence, as the foundation of this study’s theoretical framework, the authors used the practice-based view (PBV), which is recommended as a useful window to evaluate the function of practices that are common and simple to emulate in execution. To test the theoretical framework and research hypothesis, this study used partial least square (PLS) analysis. For that, the authors carried out a systematic survey to collect data from 80 Bangladeshi RMG factories.

The results of this research imply that LP is a crucial factor in enhancing organizational SP. Moreover, the results also indicate that the adoption of I4.0 technologies along with LP can assist in delivering the lean objectives more efficiently and, therefore, the combined application of LP practices and I4.0 technologies play a significant role in enhancing organizational SP.

Though the present literature indicates the probable significant association between LP and SP or I4.0 technologies and SP, no study, with the best of the authors’ knowledge, has empirically examined the combined impacts of correlation between LP and I4.0 on SP. This is also a unique study to apply the PBV theory to explain the organizational SP through the combination of common resources and technologies.

The aim of this study is to investigate the perceived benefits offered by integrated management system (IMS) in the readymade garments (RMG) sector in Bangladesh and the respective linkage with corporate social responsibility (CSR) to promote sustainable development. This study presents a list of IMS benefits composed of different international management standards according to ISO 9001:2015, ISO 14001:2015, OSHAS 18001: 2007 and SA 8000:2014.

To identify the possible benefits of IMS, a systematic literature review was conducted from 2009 to 2019, namely, in the database of Elsevier, Emerald and John Wiley. A questionnaire survey was developed with the purpose of examining the perceived main benefits of IMS. The questionnaire was e-mailed to 355 representatives of 15 RMG sectors in Bangladesh. A total of 256 complete and useable responses were received, constituting the base of this work. Subsequently, statistical analysis was conducted using SPSS 20 software.

The main findings of the present study show that the most important five benefits of IMS in RMG sector in Bangladesh are better capacity to achieve organization’s objectives, optimum use of various resources, business sustainability, synergies of different management policies and reduction of duplication efforts.

Two major limitations of the study are as follows: first, it is not a longitudinal study; second, IMS benefits were examined in the national sector context. The present study has both theoretical and practical implications. The study presents a comprehensive list of IMS benefits that contribute to the existing literature from a theoretical point of view. On the other hand and from a practical point of view, this study encourages managers to implement IMS in their organizations.

This study helps in understanding the contribution of IMS benefits to cleaner production and CSR in Bangladesh. The focus on the benefits of IMS in the RMG sector in Bangladesh is another significant aspect of this study because it promotes the development of environmental policies linked to CSR with stakeholder engagement, as a driver to sustainable development.

This study investigates the effectiveness of trade unions in preserving and promoting the rights of the worker, and being their voice in ensuring safe working conditions as part of the firms’ CSR activities.

Data were collected from employees, managers, and owners of ready-made garments firms in Bangladesh. An open-ended survey instrument was used and distributed widely. Analysis of the 200 responses was undertaken using the qualitative narrative technique.

The findings show that, unlike traditional labor-management relations, in Bangladesh managers tend to have a more favorable attitude towards unions than employees do. The strong political links between the factory owners and the unions’ leadership raise questions about whose interest the unions represent.

The authors highlight how adopting a CSR agenda can help unions make better representations on behalf of their members. This, in turn, can enhance the workforce’s efficiency and help strengthen the sector to develop processes to help face disruptions like those experienced during the COVID-19 pandemic.

The study is unique in addressing the role of unions in promoting CSR activities in emerging economies, where the formal institutional application remains limited. The study’s findings can help explain some of the sector’s challenges.