Sustainability Disclosure in the Leather Industry: A Content Analysis of Selected Sustainability Reports

This study identifies good practices of sustainability reporting and discusses the details of sustainability reporting from a selected number of companies in the leather supply chain. A content analysis was used to extract sustainability information from either the website, annual report, sustainability report or corporate social responsibility report of six leather-related companies. A review of existing literature assisted in categorising different practices under social, economic and environmental sustainability, while an identification of patterns among practices followed. The results show that the companies are observing a good practice of either dedicating a section of their website to revealing their sustainability activities or utilising their sustainability reports or annual reports. Additionally, these companies follow a good practice of reporting their activities based on the economic, social and environmental sustainability dimensions, rather than focusing on just one of the aspects. Energy efficiency, waste management and reduction in greenhouse gases emission were the most occurring environmental sustainability practices. On the other hand, health and safety occurred as the dominant social sustainability practice, while economic sustainability practices have not been well defined, providing an opportunity for future research. Conclusively, the study provides a useful resource for managers and companies in the leather supply chain to learn from brands that have been embarking on sustainability efforts and assist them to a better understanding of the concept, in readiness for strategy formulation, implementation and reporting.