“En hållbar modebransch för alla…” En kvalitativ textanalys av hållbarhetsrapportering i modeindustrin

Abstract

In recent years, sustainability reporting has become a legal requirement for large-scale companies, according to which statistics and progress from the previous year relating to sustainability work is presented. In this study, sustainability reporting from 2019 and 2024 published by H&M Group has been examined and analysed through a qualitative content analysis. H&M Group changed the format of their sustainability reporting from one sustainability report in 2019 to the reporting from 2024 that was based on a combined annual- and sustainability report and one separate report containing the progress made from their sustainability work. The theoretical framework is based on two theories; legitimacy theory and environmental justice. The content presented in the reporting did only differ slightly between 2019 and 2024. Most questions surrounding their environmental, social and economical sustainability work were of the same nature and contained mostly the same vocal points, which for example could be seen through their recurring theme of respect and promotion for human rights. Through the application of the legitimacy theory the results also showed that changes such as the new format of the reporting can be regarded as reflecting H&M Group’s perspective on the expectations from stakeholders and consumers on the contents included in the reporting. The study showed through environmental justice theory that the sustainability reporting contained traces of awareness regarding prevailing structural differences surrounding who gets affected by the environmental consequences of the value chain and the sustainability work. Further, the reporting was shown to include questions regarding the right to fair work and how H&M Group worked towards structural change in areas where the company had previously received critique in regards to the right to fair work.