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CSR reporting on apparel companies’ websites: framing good deeds and clarifying missteps
Jamie Gaskill-Fox,Karen H Hyllegard,Jennifer Paff Ogle 한국의류학회 2014 Fashion and Textiles Vol.1 No.1
Corporate social responsibility (CSR) reporting refers to the means by which an organization communicates to its stakeholders about the social, environmental, and financial impacts that its business practices have on society (Gray, 2008). CSR reporting is founded in the belief that organizations have responsibilities toward society that go beyond their legal obligations and economic interests (Carroll, 1991), including responsibilities toward employees, customers, suppliers, government and non-government organizations (Fraser, 2005). Within the global textiles and apparel industry, CSR involves mindful consideration of how the design, development, production, distribution, marketing, and consumption of goods may impact multiple stakeholders and simultaneously generate profit for individual companies (Dickson & Eckman, 2006). As such, disclosures of CSR business practices within the textiles and apparel industry necessarily focus upon a broad range of issues, including the environment, labor, fair trade, consumer deception and safety, and the objectification and commodification of the human body (e.g., in the context of advertising). Companies that engage in CSR reporting may derive varied benefits, including the ability to hire and retain quality employees (Dawkins, 2004), build customer loyalty (Sen & Bhattacharya, 2001), build/manage brand image (Kavitha & Anita, 2011; Welford & Frost, 2006), minimize/manage risks throughout the supply chain (Welford & Frost, 2006), and increase long-term profitability (Vanhamme & Grobben, 2009). Companies disclose information about their CSR business practices through advertising and public relations to foster awareness of their socially responsible decisionmaking among stakeholders (Capriotti & Moreno, 2007; Farache & Perks, 2010). Research also suggests that stakeholders are interested in being informed about companies’ CSR initiatives (Dawkins & Lewis, 2003) and are willing to support companies that embrace socially responsible practices and to rebuke companies that act irresponsibly (Consumers Worldwide 1999). Although annual reports are a primary channel for disclosing CSR practices (Kavitha & Anita, 2011), company websites also are used to communicate about CSR practices, especially among larger companies (Holder-Webb, Cohen, Nath, & Wood, 2009) because the internet provides a practical and inexpensive way by which to share a wealth of information with a variety of stakeholders (Kent, Taylor, & White, 2003). Further, websites offer an advantage over conventional mass media in that they provide a means by which to obtain direct feedback from stakeholders (Pollach, 2005). © 2014 Gaskill-Fox et al.; licensee springer. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly credited. Gaskill-Fox et al. Fashion and Textiles 2014, 1:11 http://link.springer.com/article/10.1186/s40691-014-0011-8 Prior studies have examined how companies use their websites to communicate about their CSR initiatives, including the types of information presented, the stakeholders to whom this information is targeted, and the factors that influence the type and amount of disclosures made (e.g., Basil & Erlandson, 2008; Capriotti & Moreno, 2007; Holder-Webb et al., 2009). No studies to date, however, have focused specifically upon CSR reporting among apparel companies via company-owned websites. This is somewhat surprising, given that the apparel industry poses a high risk for negative social and environmental impacts. In fact, over the past few decades, the apparel industry has received considerable criticism for numerous ethical “missteps”, thereby prompting the companies and their stakeholders to develop new CSR initiatives and to report their engagement in such initiatives. These initiat...
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