Abstract

Within the moral responsibility theory of corporate sustainability (MRCS) framework (Ha-Brookshire in J Bus Ethics, 2015. https://doi.org/10.1007/s10551-015-2847-2), the study examined 86 sustainability reports from top performing textile and apparel companies in China to explore their perceptions and sustainability capability implications. Content analysis of their sustainability reports was conducted to analyze whether each company (a) perceives sustainability as a perfect duty or not, (b) has clear goals toward sustainability or not, and (c) has well-defined structures toward sustainability goals or not. Results show that 66 of the 86 reports described sustainability as a perfect duty to fulfill; 11 described as an imperfect duty, and 9 described no opinions about sustainability. Of the 66 reports, 19 explicitly showed clear goals and the evidence of organizational structures toward such goals, leading us to categorize them as truly sustainable corporations as Ha-Brookshire (2015) described. Of the 66, 43 lacked clear sustainability goals, leading us to categorize them as occasionally sustainable corporations as described by Ha-Brookshire (2015). Other firms were also categorized within the MRCS framework. Findings show a spectrum of Chinese textile and apparel companies’ sustainability capability from the moral responsibility perspective.

Highlights

  • Due to the resource- and labor-intensive and highly polluting features, the need for sustainable development of the textile and apparel (T&A) industry has been attracting much attention worldwide

  • As the current leader in producing and exporting textile and apparel, China plays a key role in achieving sustainability in the global T&A industry

  • Chinese T&A companies conform mainly to the following standards and guidelines issued by different institutions to compile their sustainability reports: Sustainability Reporting Guidelines (G4) of Global Reporting Initiative (GRI), CASSCSR [中国企业社会责任报告编写指南] of Chinese Academy of Social Sciences (CASS), CSC9000 [中国纺织企业社会责任管理体系] of China National Textile and Apparel Council (CNTAC), and report guides of stock exchanges (Shanghai Stock Exchange, Shenzhen Stock Exchange, and The Stock Exchange of Hong Kong)

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Summary

Introduction

Due to the resource- and labor-intensive and highly polluting features, the need for sustainable development of the textile and apparel (T&A) industry has been attracting much attention worldwide. Poor labor conditions are often reported in many developing economies vying for shares of the world textile and apparel exports (Chan 2013; Claudio 2007; Parry 2016). China’s T&A industry has often been criticized for its poor labor conditions and inadequate environmental protection action (Cooke and He 2010). 2) cited some of the major labor problems in China’s T&A industry: “absence of freedom of association and collective bargaining”, lack of social security protection or benefits for migrant workers, and excessive overtime work. Kane (2015, p. 2) cited some of the major labor problems in China’s T&A industry: “absence of freedom of association and collective bargaining”, lack of social security protection or benefits for migrant workers, and excessive overtime work. Yuan (2015) revealed that Chinese T&A corporations exercise insufficient control over hazardous chemicals and lack systems for proper evaluation of environmental impacts of their operations

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