Rising awareness about sustainability and sustainable development has been widely discussed in many contexts. Recently companies around the world have paid more attention to this concept. Many companies started reporting on their sustainability activities by reflecting the values of the United Nations Sustainable Development Goals (SDGs). Moreover, harmful activities of companies in the luxury fashion sector have been a topic of discussion by stakeholders. Previous literature has discussed the different notions of sustainability reporting. However, a lack of research has been detected on the antecedents and outcomes of implementing SDGs in the corporate activities of luxury fashion companies. This study intends first to investigate the antecedents of implementing SDGs by luxury fashion companies and, second, to understand the possible outcomes of SDG implementation on the corporate performance of these companies. The methods used in this study was Quantitative Content Analysis. The results of this research indicate the board size of luxury fashion companies as an antecedent for SDG implementation. This means the higher the board size of the companies, the more probable they report on the SDGs. Furthermore, another result suggests statistically significant effects of SDG implementation on companies' ESG scores and Governance Pillar scores. However, no effects have been detected on the Financial performance of companies in the luxury fashion sector.

Rising awareness about sustainability and sustainable development has been widely discussed in many contexts. Recently companies around the world have paid more attention to this concept. Many companies started reporting on their sustainability activities by reflecting the values of the United Nations Sustainable Development Goals (SDGs). Moreover, harmful activities of companies in the luxury fashion sector have been a topic of discussion by stakeholders. Previous literature has discussed the different notions of sustainability reporting. However, a lack of research has been detected on the antecedents and outcomes of implementing SDGs in the corporate activities of luxury fashion companies. This study intends first to investigate the antecedents of implementing SDGs by luxury fashion companies and, second, to understand the possible outcomes of SDG implementation on the corporate performance of these companies. The methods used in this study was Quantitative Content Analysis. The results of this research indicate the board size of luxury fashion companies as an antecedent for SDG implementation. This means the higher the board size of the companies, the more probable they report on the SDGs. Furthermore, another result suggests statistically significant effects of SDG implementation on companies' ESG scores and Governance Pillar scores. However, no effects have been detected on the Financial performance of companies in the luxury fashion sector.

Antecedents and Outcomes of United Nations' Sustainable Development Goals Implementation in Luxury Fashion Companies

ALIMARDANI, HAMID REZA
2021/2022

Abstract

Rising awareness about sustainability and sustainable development has been widely discussed in many contexts. Recently companies around the world have paid more attention to this concept. Many companies started reporting on their sustainability activities by reflecting the values of the United Nations Sustainable Development Goals (SDGs). Moreover, harmful activities of companies in the luxury fashion sector have been a topic of discussion by stakeholders. Previous literature has discussed the different notions of sustainability reporting. However, a lack of research has been detected on the antecedents and outcomes of implementing SDGs in the corporate activities of luxury fashion companies. This study intends first to investigate the antecedents of implementing SDGs by luxury fashion companies and, second, to understand the possible outcomes of SDG implementation on the corporate performance of these companies. The methods used in this study was Quantitative Content Analysis. The results of this research indicate the board size of luxury fashion companies as an antecedent for SDG implementation. This means the higher the board size of the companies, the more probable they report on the SDGs. Furthermore, another result suggests statistically significant effects of SDG implementation on companies' ESG scores and Governance Pillar scores. However, no effects have been detected on the Financial performance of companies in the luxury fashion sector.
2021
Antecedents and Outcomes of United Nations' Sustainable Development Goals Implementation in Luxury Fashion Companies
Rising awareness about sustainability and sustainable development has been widely discussed in many contexts. Recently companies around the world have paid more attention to this concept. Many companies started reporting on their sustainability activities by reflecting the values of the United Nations Sustainable Development Goals (SDGs). Moreover, harmful activities of companies in the luxury fashion sector have been a topic of discussion by stakeholders. Previous literature has discussed the different notions of sustainability reporting. However, a lack of research has been detected on the antecedents and outcomes of implementing SDGs in the corporate activities of luxury fashion companies. This study intends first to investigate the antecedents of implementing SDGs by luxury fashion companies and, second, to understand the possible outcomes of SDG implementation on the corporate performance of these companies. The methods used in this study was Quantitative Content Analysis. The results of this research indicate the board size of luxury fashion companies as an antecedent for SDG implementation. This means the higher the board size of the companies, the more probable they report on the SDGs. Furthermore, another result suggests statistically significant effects of SDG implementation on companies' ESG scores and Governance Pillar scores. However, no effects have been detected on the Financial performance of companies in the luxury fashion sector.
Sustainability
Sustainable fashion
Luxury fashion
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.12608/37747