What led the apparel sector to become transparent? A deeper analysis of the determinants of Sustainability Reporting

Abstract: This study has three major purposes: (1) to investigate the determinants of sustainability reporting in the apparel sector (2) to fill up the theoretical gap in the literature and (3) to analyze cross-country differences. The data from this study was gathered through online semi-structured interviews. The sample included sustainability reporting experts; sustainable fashion brands and textile industry associations. The scope of the research is limited to Swedish and Spanish brands to illustrate Northern-Southern differences. Based on the results, standardizing sustainability reporting seems to be crucial to homogenize transparency in the apparel sector. Regulations and consumers put pressure on brands depending on the maturity of sustainability in the country, but industry pressure is equivalent. Finally, this thesis proved the explanatory power of Institutional Isomorphism on the evolution of sustainability reporting in the fashion industry.