An Evaluation of Sustainability Reporting in the Leather Tanning Industry: A Supply Chain Perspective

This thesis evaluated the sustainability reporting practices in the leather tanning industry through a supply chain perspective, focusing on 48 companies across the fashion, automotive, and furniture sectors. Using an empirical, qualitative document base analysis, the research analyzed two datasets: Keyword Counts Optimized, which measured the frequency and intensity of ESG-related terms in corporate sustainability reports, and Leather Standards Analysis, which documented the types and number of sustainability certifications adopted by each company. Content analysis techniques, supported by Python-based keyword frequency tools and manual validation, enabled the comparison of reporting depth, standard bundling, and supply chain transparency across companies. Findings revealed that fashion companies, such as Inditex and Ermenegildo Zegna, demonstrated the highest levels of transparency, certification adoption, and ESG disclosure, driven by consumer pressure and regulatory scrutiny. Automotive firms like Mercedes-Benz and BMW showed strong environmental and governance reporting but weaker attention to social sustainability themes. Furniture companies consistently underperformed across all ESG dimensions, highlighting gaps in institutional readiness and market expectations. The thesis also identified strategic bundling of certifications (e.g., LWG, ISO 14001, GRI, TCFD) as best practice among high-performing firms. The study contributed to the academic understanding of stakeholder theory, traceability, and circular economy frameworks within the leather sector. It highlighted the evolving role of ESG disclosures as tools for risk management, corporate accountability, and market differentiation. The thesis offered practical insights and policy recommendations for improving sustainability reporting quality, promoting traceability, and strengthening environmental and social governance in the global leather supply chain.