Corporate Responsibility in Fashion: A Comparative Analysis of Sustainability Reporting Indicators

This paper analyzes sustainability reports (SRs) from fashion companies LVMH, KER, and ELC, emphasizing corporate responsibility (CR). This study aims to provide insights into SRs from these three leading companies, offering a glimpse into the information disclosure status in the fashion industry. Using the ESG (Environmental, Social, Governance) reporting framework and qualitative coding method, the SRs, and its indicator themes and items are examined. The findings of this paper reveal massive and fragmented SR data, hindering cross-company comparisons, and suggesting areas for SR improvement, notably in addressing social and governance CR. Moreover, LVMH and ELC prioritize quantitative CR integration, while KER focuses on qualitative CR descriptions. Despite diverse strategies, all SRs demonstrate a commitment to CR with varying data transparency levels.