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Hållbarhetsredovisning: Institutionaliserad diskurs inom klädbranschen
University of Borås, Faculty of Textiles, Engineering and Business.
University of Borås, Faculty of Textiles, Engineering and Business.
2015 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Sustainable development
Sustainable Development/Sustainability is used as a subject keyword for the thesis
Alternative title
Sustainability Reporting : Institutionalised Discourse in the Clothing Industry (English)
Abstract [sv]

Syfte: Syftet med studien är att identifiera en institutionaliserad diskurs kring kommunikation av hållbarhet inom klädbranschen. Utgångspunkten för identifiering av en sådan diskurs är företagens tillämpning av redovisningsmodellen triple bottom line. Vidare förklaras denna diskurs med hjälp av legitimitets- och intressentteorin. Resultatet av studien syftar till att bidra till kunskapsbildningen kring dessa teorier.Metod: En kvalitativ diskursanalys har genomförts på fyra utvalda företags hållbarhetsredovisningar inom klädbranschen. Företagen representerar två olika profiler, fast fashion samt high-end. Studien är inspirerad av innehållsanalys då datamaterialet har kategoriserats. Kategorierna har dock fått växa fram under analysens gång för att på så vis identifiera diskursen kring kommunikation av hållbarhet.Resultat: Studien tyder på att hållbarhetsredovisning har institutionaliserats och att det finns en relativt tydlig diskurs kring kommunikation av hållbarhet inom den studerade branschen. Den tydligaste variationen som framkommit är en skillnad mellan företagens profiler, nämligen att företagen inom high-end trycker mer på kvalitet på kläderna än vad företagen inom fast fashion gör.Originalitet/värde: Tidigare studier har funnit att det finns stora skillnader i hur corporate social responsibility rapporteras mellan olika branscher. Denna studie undersöker hur företag inom samma bransch, men med olika profilering, rapporterar om hållbarhet. Studien har bidragit till att öka förståelsen för varför företag inom klädbranschen väljer att lyfta viss information i sina hållbarhetsredovisningar.

Abstract [en]

Purpose: This paper seeks to identify an institutionalised discourse about communication of sustainability in the clothing industry. The base for identification of this discourse is how a company applies the triple bottom line model. Further, this discourse is explained with legitimacy- and stakeholder theory. The result of the study aims to contribute to increase knowledge about these theories.Methodology: A qualitative discourse analyses has been employed on the sustainability reports of four fashion companies. The companies represents two profiles, fast fashion and high-end. The study is partly conducted by applying content analysis on a data driven basis. Categories have emerged during the course of the analysing work.Findings: The result suggests that the sustainability reporting has been institutionalised and that there exist a relatively clear discourse about communication of sustainability within the studied industry. The most obvious variation that has emerged is a variety between the companies' profiles, the high-end companies communicate quality of the clothes to a greater extent compared to the fast fashion companies.Originality/value: Previous studies have shown that there are big differences in how corporate social responsibility is reported among industries. This study examines how companies in the same industry, with various corporate profiles, report on sustainability. The study has helped to increase the understanding of why a company in the clothing industry chooses to highlight certain information in their sustainability report.This thesis is written in Swedish.

Place, publisher, year, edition, pages
2015.
Keyword [en]
Sustainability, sustainability reporting, clothing industry, fast fashion, high-end fashion, institutionalised discourse
Keyword [sv]
Hållbarhet, hållbarhetsredovisning, klädbranschen, fast fashion, high-end fashion, institutionaliserad diskurs
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:hb:diva-559OAI: oai:DiVA.org:hb-559DiVA: diva2:843324
Subject / course
Företagsekonomi - Civilekonom
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2015-08-21 Created: 2015-07-28 Last updated: 2015-08-21Bibliographically approved

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VT2015CE15(684 kB)201 downloads
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  • apa
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