“The EU Non-Financial Reporting Directive and corporate narrative disclosure practices: the case of the fashion industry”, Lela Melón (CIDOB, Spain)

The present work tackles the crucial issue of global sustainability and the challenge of policy coherence around sustainability, focusing on sustainability reporting in the fashion industry in the EU. As the legislative framework has grown increasingly rigorous, so has the importance of well-formed and carefully focused legislation. By examining non-financial (sustainability) reporting in the fashion industry and its challenges, this paper exposes the most plausible next steps to be taken in terms of requirements for non-financial reporting as well as changes to corporate purpose and behaviour. This paper engages with policy and legal considerations, practical behaviour and their analysis in relation to sustainability science, providing an interdisciplinary and transdisciplinary understanding of the sustainability reporting and adjacent framework in the EU.

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