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

Sammanfattning

In recent years, sustainability reporting has become a legal requirement for large-scalecompanies, according to which statistics and progress from the previous year relating tosustainability work is presented. In this study, sustainability reporting from 2019 and 2024published by H&M Group has been examined and analysed through a qualitative contentanalysis. H&M Group changed the format of their sustainability reporting from onesustainability 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 theirsustainability work. The theoretical framework is based on two theories; legitimacy theoryand environmental justice. The content presented in the reporting did only differ slightlybetween 2019 and 2024. Most questions surrounding their environmental, social andeconomical sustainability work were of the same nature and contained mostly the same vocalpoints, which for example could be seen through their recurring theme of respect andpromotion for human rights. Through the application of the legitimacy theory the results alsoshowed that changes such as the new format of the reporting can be regarded as reflectingH&M Group’s perspective on the expectations from stakeholders and consumers on thecontents included in the reporting. The study showed through environmental justice theorythat the sustainability reporting contained traces of awareness regarding prevailing structuraldifferences surrounding who gets affected by the environmental consequences of the valuechain and the sustainability work. Further, the reporting was shown to include questionsregarding the right to fair work and how H&M Group worked towards structural change inareas where the company had previously received critique in regards to the right to fair work.