AN ANALYSIS OF SUSTAINABILITY DISCLOSURES OF TEXTILE AND APPAREL COMPANIES IN TURKEY

Yıl 2019, Cilt: 29 Sayı: 3, 189 - 196, 30.09.2019

Ebru Saygılı , Arikan Tarik Saygılı , Seher Gören Yargı

https://doi.org/10.32710/tekstilvekonfeksiyon.471049

Cited By: 7

Öz

The aim
of this study is to discuss recent sustainability developments in textile industry
and to explore disclosures of textile and apparel companies in Turkey. Economic,
environmental and social sustainability disclosures of 34 companies were analyzed
in context of Global Reporting Initiative (GRI) standards. The results of the
analysis revealed that the most frequent sustainability issues were related to
employees, water, product, market, supplier, education, economic, energy and
waste. A majority of companies provided economic disclosures about economic performance
and anti-competition; environmental disclosures about water and effluents and
energy; social sustainability disclosures about training, education, employment,
health and safety, diversity and equal opportunity, marketing and labeling. 

Anahtar Kelimeler

textile and apparel industry, sustainability disclosures, economic sustainability, environmental sustainability, social sustainability, GRI

Kaynakça

• 1. Ufuk 2030. 2016, September 16. Retrieved from https:// tgsd.org.tr/ assets/2017/ufuk2030baski26.09.16.pdf (Accessed July 30, 2018).
• 2. Better Cotton Initiative. 2018. What makes BCI and Better Cotton unique? Retrieved from https://bettercotton.org/resources/message/ (Accessed July 25, 2018).
• 3. Turley DB, Copeland JE, Horne M, Blackburn RS, Stott E, Laybourn SR, Harwood J, Hughes JK. 2009. The role and business case for existing and emerging fibres in sustainable clothing: Final report to the department for environment, food and rural affairs (Defra), London, UK.
• 4. Fletcher K. 2013. Sustainable fashion and textiles: design journeys. Greenpeace, hazardous chemicals in branded luxury textile products on sale during, 16.
• 5. Morley NJ, Bartlett C, McGill I. 2009. Maximising reuse and recycling of UK clothing and textiles: A report to the department for environment, food and rural affairs. Oakdene Hollins Ltd, London: Defra.
• 6. Scott G. 2018. The higg index. Retrieved from https://apparelcoalition.org/the-higg-index/ (Accessed June 13, 2018).
• 7. Goworek H, Fisher T, Cooper T, Woodward S, Hiller A. 2012. The sustainable clothing market: An evaluation of potential strategies for UK retailers International Journal of Retail & Distribution Management 40(12), 935-955.
• 8. Jones P, Comfort D, Hillier D. 2010. Sustainability in the global shop window International Journal of Retail & Distribution Management 33(12), 882-92.
• 9. Wced SWS. 1987. World commission on environment and development. Oxford University Press, Oxford, UK.
• 10. Alkaya E, Demirer GN. 2014. Sustainable textile production: A case study from a woven fabric manufacturing mill in Turkey Journal of Cleaner Production 65, 595-603.
• 11. Pulat E, Etemoglu AB, Can M. 2009. Waste-heat recovery potential in Turkish textile industry: Case study for city of Bursa Renewable and Sustainable Energy Reviews 13(3), 663-672.
• 12. Eser B, Celik P, Cay A, Akgumus D. 2016. Tekstil ve konfeksiyon sektorunde surdurulebilirlik ve geri donusum olanaklari Tekstil ve Muhendis 23, 101.
• 13. Guyer GT, Nadeem K, Dizge N. 2016. Recycling of pad-batch washing textile wastewater through advanced oxidation processes and ıts reusability assessment for Turkish textile industry Journal of Cleaner Production 139, 488-494.
• 14. Ar AA, Tokol T. 2010. Tekstil sektorundeki ısletmelerin yesil pazarlamadan kaynakli kazanimlari Elektronik Sosyal Bilimler Dergisi 9(31), 148-168.
• 15. Kusku F. 2007. From necessity to responsibility: Evidence for corporate environmental citizenship activities from a developing country perspective Corporate Social Responsibility and Environmental Management 14(2), 74-87.
• 16. Kamal Y, Deegan C. 2013. Corporate social and environment‐related governance disclosure practices in the textile and garment ındustry: Evidence from a developing country Australian Accounting Review 23(2), 117-134.
• 17. Kozlowski A, Searcy C, Bardecki M. 2015. Corporate sustainability reporting in the apparel industry: An analysis of indicators disclosed International Journal of Productivity and Performance Management 64(3), 377-397.
• 18. Steurer R, Langer ME, Konrad A, Martinuzzi A. 2005. Corporations, stakeholders and sustainable development I: A theoretical exploration of business–society relations Journal of Business Ethics 61(3), 263-281.
• 19. Roca LC, Searcy C. 2012. An analysis of indicators disclosed in corporate sustainability reports Journal of Cleaner Production 20(1), 103-118.
• 20. Empowering Sustainable Decisions. 2018. March 08 GRI Standards. Retrieved from https://www.globalreporting.org/standards/ (Accessed April 25, 2018). 21. Belal AR. 2016. Corporate social responsibility reporting in developing countries: The case of Bangladesh. Routledge.
• 22. Lozano R. 2013. Sustainability inter-linkages in reporting vindicated: A study of European companies Journal of Cleaner Production 51, 57-65.
• 23. Asif M, Searcy C, Santos PD, Kensah D. 2013. A review of Dutch corporate sustainable development reports Corporate Social Responsibility and Environmental Management 20(6), 321-339.
• 24. Gallego I. 2006. The use of economic, social and environmental indicators as a measure of sustainable development in Spain Corporate Social Responsibility and Environmental Management 13(2), 78-97.
• 25. Skouloudis A, Evangelinos KI. 2009. Sustainability reporting in Greece: Are we there yet? Environmental Quality Management 19(1), 43-60.
• 26. Krippendorff K. 2004. Content analysis: An introduction to its methodology. Sage, Thousand Oaks, CA.
• 27. İstanbul Sanayi Odası. 2017. Türkiye’nin 500 büyük sanayi kuruluşu 2017. Retrieved from http://www.iso500.org.tr/500-buyuk-sanayi-kurulusu/2017/?ara=&year=2017&sayfa=2 (Accessed June 15, 2018).
• 28. KAP. 2018. Merkezi kayıt istanbul. Retrieved from https://www.kap.org.tr/en/Endeksler (Accessed June 15, 2018).
• 29. White, MD, Marsh, EE. 2006. Content analysis: A flexible methodology Library Trends 55(1), 22-45.
• 30. Burla L, Knierim B, Barth KL, Duetz M, Abel T. 2008. From the text to coding: Intercoder reliability assessment in qualitative content analysis Nursing Research 57, 113-117.
• 31. Elo S, Kääriäinen M, Kanste O, Pölkki T, Utriainen K, Kyngäs H. 2014. Qualitative content analysis: A focus on trustworthiness SAGE open 4(1), 1-10.