Strategic Sustainability Reporting, Impression Management and Board Gender Diversity: Evidence From Luxury Fashion Industry

IF 13.3 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2025-10-07 DOI:10.1002/bse.70253

Christina Ionela Neokleous, Mahmoud Elmarzouky

引用次数: 0

Abstract

The study aims to examine the impression management (IM) of the luxury fashion industry through communications using annual reports and the influence of board gender diversity (BGD). Using a computational approach with Python and Natural Language Processing on sustainability practices and performance of 19 luxury fashion companies from Top 100 global luxury brands over the period 2020 to 2022, it evaluates sustainability dimensions and the BGD's influence on IM practices. The findings reveal a notable increase in IM disclosure over the years and highlight a positive association between IM and sustainability disclosures, illustrating the use of disclosure language strategically to enhance corporate sustainability and reputation. They uncover that the boards with a higher proportion of female directors are positively associated with IM practices. This study contributes to the understanding of IM strategies in sustainability disclosure within the luxury fashion industry and underlines the crucial role of female directors in fostering ethics.

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战略可持续发展报告、印象管理和董事会性别多样性：来自奢侈品时尚行业的证据

本研究旨在通过年度报告和董事会性别多样性（BGD）的影响来检验奢侈品时尚行业的印象管理（IM）。使用Python和自然语言处理的计算方法对2020年至2022年期间全球100强奢侈品牌中的19家奢侈时尚公司的可持续性实践和绩效进行了评估，评估了可持续性维度和BGD对IM实践的影响。研究结果显示，多年来，企业内部信息披露显著增加，并强调了内部信息披露与可持续性披露之间的正相关关系，说明了披露语言的战略性使用，以提高企业的可持续性和声誉。他们发现，女性董事比例较高的董事会与即时通讯实践呈正相关。本研究有助于理解奢侈品时尚行业可持续性披露中的IM策略，并强调了女性董事在培养道德规范方面的关键作用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.