Sustainability as Strategic Communication: Evidence from the Turkish Textile Industry
戦略的コミュニケーションとしてのサステナビリティ:トルコ繊維産業からのエビデンス (AI 翻訳)
Ebru Enginkaya, Ece Özer Çizer, Kameri Yurdakul
🤖 gxceed AI 要約
日本語
本研究は、トルコの繊維・アパレルセクターにおけるサステナビリティ報告を戦略的コミュニケーションとして捉え、トリプルボトムラインやステークホルダー理論を用いて52社の開示を分析。環境的側面が強調される一方、社会的・経済的側面は弱く、企業は異なるサステナビリティ・プロファイルにクラスター化することを示した。
English
This study examines sustainability reporting in the Turkish textile industry as strategic communication, analyzing disclosures from 52 firms. Using Triple Bottom Line and stakeholder theory, it finds environmental narratives are institutionalized while social and economic dimensions remain weak, with firms clustering into distinct sustainability profiles.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本論文は日本のGX文脈に直接関係しないが、新興国におけるサステナビリティ報告の戦略的活用とその偏りを示しており、日本企業が国際展開する際の開示戦略への示唆を含む。
In the global GX context
This paper contributes to global GX scholarship by demonstrating how sustainability disclosures serve as legitimacy tools in an emerging economy, highlighting risks of unbalanced reporting that prioritizes environmental over social dimensions.
👥 読者別の含意
🔬研究者:This paper offers a theoretical framework linking institutional theory and sustainability communication, useful for scholars studying disclosure as strategic practice.
🏢実務担当者:Corporate sustainability teams can learn how reporting standards and market pressures may incentivize unbalanced sustainability profiles, informing their own disclosure strategies.
🏛政策担当者:Regulators can consider how certification regimes and reporting standards may inadvertently prioritize environmental compliance over broader sustainability.
📄 Abstract(原文)
This study examines how sustainability is discursively constructed, prioritized, and selectively institutionalized in the Turkish textile and apparel sector, conceptualizing sustainability reporting not only as an operational practice but also as a form of strategic communication. Drawing on the Triple Bottom Line framework, stakeholder theory, and institutional theory, it employs a theory-informed thematic content analysis of publicly available sustainability-related disclosures from 52 firms operating between 2020 and 2024. Rather than treating these documents as direct representations of organizational practices, the study approaches them as institutionalized communicative artifacts through which firms signal legitimacy, position themselves in relation to key external audiences, and justify particular sustainability orientations. The findings indicate a pronounced institutionalization of environmental narratives, while social and economic dimensions remain comparatively weakly embedded, particularly among small and domestically oriented firms. This imbalance appears to be structurally reproduced through reporting standards, market pressures, and certification regimes that selectively reward environmental compliance. The analysis further suggests that firms cluster into distinct sustainability profiles, reflecting differentiated pathways of institutional alignment rather than a uniform transition process. Theoretically, the study help explains why certain sustainability dimensions become prioritized over others. Empirically, it provides a comparative mapping of firm-level sustainability orientations in an emerging economy context. By conceptualizing sustainability as a signaling and positioning mechanism, the study contributes to marketing and sustainability literature by highlighting how corporate disclosures function as tools of legitimacy construction rather than neutral representations of practice.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3390/su18031548first seen 2026-05-15 19:08:51 · last seen 2026-05-25 05:02:42
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