Jämförbarhet i hållbarhetsrapporter inom mode- och textilbranschen : En kvantitativ studie med fokus på miljöaspekter enligt Global Reporting Initiative (GRI)

Sustainability issues have become an increasingly prominent role in the global economy. Companies are expected not only to operate responsibly but also to communicate their efforts to promote sustainable development. Stakeholder theory, which emphasizes the importance of companies considering and engaging their stakeholders, is central in this context. Sustainability reports serve as a potentially important channel to provide such information, offering insights into companies environmental work to stakeholders such as investors, customers, and society. However, for the reports to be useful and enable well-informed decisions, comparability is required. There are numerous frameworks and guidelines designed to facilitate corporate sustainability reporting. One framework is the Global Reporting Initiative (GRI). The purpose of this study is to examine the extent to which sustainability reports from the fashion and textile industry, following the Global Reporting Initiative (GRI), are comparable over time and between companies. By analyzing companies that report according to GRI, the study aims to shed light on whether the use of a common framework can facilitate comparisons and promote transparency. Using an analytical model, four factors have been identified as influencing the comparability of sustainability reports: applied guidelines, reported indicators, measurement units, and absolute and relative reference points. The study has been conducted through a comparative content analysis and a strategic selection process, where six companies were chosen based on relevant criteria for the study’s purpose. Stakeholder theory has been used to analyze how corporate reporting is influenced by and adapted to stakeholder needs and expectations. The findings reveal that sustainability reports are, to some extent, comparable. One conclusion is that comparability cannot be found at the framework level. Comparability is a complex concept, and existing frameworks remain too general and overarching. To achieve comparability, it is necessary to focus on specific factors. This allows for comparability of certain factors within the same company over time, as well as between companies. However, it is difficult to draw any conclusions about overall comparability, as there are many factors at play. At the same time, the reporting is influenced by the companies' stakeholders, as companies tend to present data in a way that is demanded by their stakeholders.