Ld i ¼ xn ðj ¼ 1 þiij njð 1 þ where ld i is the

  • No School
  • AA 1
  • 110

This preview shows page 100 - 103 out of 110 pages.

LD i ¼ X n ð j ¼ 1 Þ Iij = nj ð 1 Þ where LD i is the total score of labour disclosure for the fi rm i ; Iij is the score of the j th term for the fi rm i ; and n is the total number of j indicators in which j = 1, 2, 3 14 for the labour practices and decent work sub-category. In the similar manner, scores for human rights, product responsibility, and society sub-categories are calculated. An average of labour practices and decent work, human rights, product responsibility, and society scores gives social score of each fi rm. Social Reporting Using GRI Disclosures 97
Image of page 100
Table 2 Demographic pro fi le of sample fi rms Company Size Region Country A&E Large North America USA Aksa Akrilik Large Asia Turkey ASICS Large Asia Japan CALIDA Large Europe Switzerland Crocs Large North America USA Crystal Group Large Asia China, Hong Kong CWS-boco Group Large Europe Germany DBL Group Large Asia Bangladesh Desso Holding B.V. Large Europe Netherlands Everest Textile Large Asia Taiwan Gildan Large North America Canada Hugo Boss AG Large Europe Germany HUMANA Kleidersammlung SME Europe Germany Impahla Clothing SME Africa South Africa Kering Large Europe France Lindstr ö m Oy Large Europe Finland Lojas Renner S.A. Large Latin America, Caribbean Brazil Mammut Large Europe Switzerland Mango Group Large Europe Spain Marc O Polo Large Europe Germany Marimekko Large Europe Finland Marisol S.A. Large Latin America, Caribbean Brazil Memteks Large Asia Turkey Nike Large North America USA ODLO Sports Group Large Europe Switzerland Prada Large Europe Italy Puma Large Europe Germany PVH Corp. Large Northern America USA Remei SME Europe Switzerland Suominen Nonwovens Large Europe Finland Switcher SME Europe Switzerland TAL Apparel Limited Large Asia China, Hong Kong Teijin Large Asia Japan Toray Industries Inc Large Asia Japan VAUDE Sport GmbH & Co.KG Large Europe Germany Venus Colombia SME Latin America, Caribbean Colombia Zeeman Large Europe Netherlands 98 A. Yadlapalli and S. Rahman
Image of page 101
5 Analysis and Results 5.1 Social Indicators As mentioned earlier, the social category is consisted of four sub-categories such as labour practices and decent work; human rights; society, and product responsibility. The level of disclosure about the sub-categories is shown in Fig. 2 . Among the apparel fi rms, labour practices and decent work is the most often disclosed sub-category with a weight = 2.77 and society is least disclosed sub-category with a weight = 2.03 (see Fig. 2 ). The sub-categories are further analysed: 5.1.1 Labour Practices The labour practices sub-category is consisted of fi ve aspects and 14 indicators. Five aspects are employment; labour/management relations; occupational health and safety; training and education, and diversity and equal opportunity. The employment (weight = 2.91) is considered as the most critical aspect followed by diversity and Table 3 Classi fi cation of organizations based on the size (source: GRI 2015 ) Enterprise category Headcount Turnover OR Balance sheet total SME <250 50 million OR 43 million Large enterprise 250 > 50 million OR > 43 million 0 0.5 1 1.5 2 2.5 3 3.5
Image of page 102
Image of page 103

You've reached the end of your free preview.

Want to read all 110 pages?

  • Fall '19
  • Sustainable fashion, Sandra Roos

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern

Stuck? We have tutors online 24/7 who can help you get unstuck.
A+ icon
Ask Expert Tutors You can ask You can ask You can ask (will expire )
Answers in as fast as 15 minutes
A+ icon
Ask Expert Tutors