Examining corporate social responsibility reporting and accountability : a case study of H&M’s practices in fast fashion

Abstract

The aim of this thesis is to critically evaluate CSR reporting and responsibility in the fast fashion sector, focusing on H&M as a case study. As a major player in the fast fashion industry, H&M's sustainability practices and transparency in CSR reporting are analyzed by comparing its official CSR disclosures with external assessments and independent studies. The study is based on the growing importance of CSR in global business practices, particularly in sectors with significant environmental and social impacts, such as fast fashion.

The study employs a qualitative approach, focusing on content analysis of H&M’s CSR reports, media articles, and third-party reviews. The theoretical framework is based on Corporate Social Responsibility theory, Stakeholder Theory, and CSR directives. These frameworks guide the assessment of how well H&M’s practices reflect transparency, accuracy, and alignment with its stated sustainability objectives.

The study concludes with a summary of the qualitative research findings and a discussion of the research questions. The results provide a critical assessment of H&M's CSR practices, offering insight into the transparency of the company’s sustainability initiatives and the alignment of its stated commitments. Furthermore, the results underscore discrepancies between H&M's claims and external evaluations.