Comparative Analysis of TBL–ESG-Based Sustainability Reporting in Domestic and Foreign Apparel Firms
DOI:
https://doi.org/10.63556/tisej.2026.1858Keywords:
Sustainability Reporting, Institutional Theory, Stakeholder Marketing Theory, TBL, ESGAbstract
This study examines the sustainability reports of five Turkish and five foreign companies through the integrated lens of the Triple Bottom Line (TBL) and Environmental, Social, and Governance (ESG) frameworks. It aims to identify the main themes in these reports and compare the examined Turkish and foreign companies based on their focus on sustainability disclosures. Institutional theory, stakeholder theory, and marketing-oriented stakeholder theory provide an interdisciplinary explanation of the observed differences. A directed qualitative content analysis was conducted on the most recent sustainability reports of the apparel firms using MAXQDA. Reports were categorized into three main dimensions: Environmental, Social, and Economic & Governance; within these dimensions, a total of 10 subcategories and 25 corresponding codes were identified and systematically utilized throughout the analysis process. The findings reveal that both groups display similar patterns of emphasis on the Economic & Governance dimension. The examined Turkish companies tend to focus more on social categories, such as employee well-being and stakeholder engagement. In contrast, the examined foreign companies integrate measurable environmental goals and governance standards into their climate strategy, supply chain transparency, and environmental governance. Coercive, normative, and mimetic pressures, along with stakeholder salience, influence the reports and legitimacy strategies of apparel companies. This study fills the gap in the literature by offering a theory-driven comparative analysis of sustainability reporting practices in the examined Turkish and foreign companies.
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