All these sub categories and aspects are developed

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All these sub-categories and aspects are developed based on the several recog- nized international standards, including United Nations Conventions, International Labour Organization (ILO) Conventions, and Organisation for Economic Co-operation and Development (OECD) guidelines. This chapter investigates the social reporting of apparel fi rms in the global context using the social category of the GRI framework. The economic and environment reporting is beyond the scope of this chapter. Figure 1 illustrates the social categories and their sub-categories used in this chapter. 4 Selection of Firms and Measures of Social Performance As mentioned earlier, GRI guidelines provide a comprehensive reporting system for environmental and social performances. Therefore, we use the Sustainability Disclosure Database published by GRI for choosing the sample fi rms. The fol- lowing criteria are applied to select the fi rms. The fi rm must belong to the apparel industry and publish standard GRI reports following sustainability reporting guidelines either version 3.1 or version 4. 96 A. Yadlapalli and S. Rahman
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Among 56 apparel companies listed in the Sustainability Disclosure Database, 37 fi rms satisfy the two selection criteria. Table 2 presents the demographic pro fi le of these fi rms. It is clear that the sample includes companies across the world from countries with and without mandatory reporting. From Table 2 , it is evident that the German apparel fi rms are leading in sustainable reporting (6 fi rms), followed by Switzerland (5 fi rms), and USA (4 fi rms). Apparel fi rms in other European coun- tries such as Finland and Netherlands are also publishing sustainability reports signi fi cantly. Results demonstrate that the Europe is leading in sustainability reporting of apparel fi rms, followed by North America. The number of publications from European nations is consistent with the Wensen et al. ( 2011 ) global sustain- able reporting that European fi rms are the leaders in sustainability reporting. Table 2 also highlights that the sample fi rms are predominantly large (86.5 %), and few SMEs (13.5 %). In this study, a large fi rm employs more than 250 employees and had a turnover of greater than 50 million euros (86.5 %). The classi fi cation of fi rm s size is based on the EU de fi nition as explained in Table 3 . 4.1 Measures of Social Performance GRI reports of the sample fi rms are content analysed to measure the quality of fi rms social disclosures. An indexing technique is considered as an effective tool to gauge the level of disclosure (Bewley and Li 2000 ; Cho and Patten 2007 ). Each performance item in the GRI framework is measured using a grading scale of 1 5; where 1 indicates not reported , 3 indicates partially disclosed , and 5 indicates fully disclosed . For example, a fully reported item may include quantitative measures, categories, and targets. The score for each category and sub-category of the fi rm is evaluated based on the Eq. ( 1 ) (see e.g. Bewley and Li 2000 ; Cho and Patten 2007 ; Zeng et al. 2010 ; Meng et al. 2014 ).
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  • Fall '19
  • Sustainable fashion, Sandra Roos

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